BAMDENTAL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BAMDENTAL
Largest movements
- Cash +€184,233
up €184,233 (+89.3%), from €206,260 to €390,494
mainly Net result for the year (+€187,109) and Depreciation (+€77,649)
- Intangible fixed assets -€37,500
down €37,500 (-11.1%), from €337,500 to €300,000
- Deferred charges and accrued income +€35,572
up €35,572 (+1068.6%), from €3,329 to €38,901
- Tangible fixed assets -€34,579
down €34,579 (-15.9%), from €217,470 to €182,891
of which Plant, machinery and equipment: -€18,905
- Reserves +€187,109
up €187,109 (+177.6%), from €105,368 to €292,477
- Debts after one year -€54,999
down €54,999 (-17.8%), from €308,877 to €253,878
- Other debts -€51,367
down €51,367 (-23.4%), from €219,272 to €167,904
- Tax, wage and social debts +€48,368
up €48,368 (+94.4%), from €51,264 to €99,632
of which Taxes: +€43,937
- Accrued charges and deferred income +€15,797
new in 2025: €15,797
- Gross operating margin +€141,016
up €141,016 (+48.4%), from €291,467 to €432,483
- Taxes +€38,384
up €38,384 (+88.6%), from €43,309 to €81,693
- Financial charges +€10,922
up €10,922 (+148.2%), from €7,368 to €18,290
- Staff costs +€9,533
up €9,533 (+16.7%), from €57,222 to €66,756
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €765,095 | €912,741 | +€147,647 | +19.3% |
| Fixed assets | 21/28 | €555,425 | €483,346 | -€72,079 | -13.0% |
| Intangible fixed assets | 21 | €337,500 | €300,000 | -€37,500 | -11.1% |
| Tangible fixed assets | 22/27 | €217,470 | €182,891 | -€34,579 | -15.9% |
| Plant, machinery and equipment | 23 | €106,095 | €87,190 | -€18,905 | -17.8% |
| Furniture and vehicles | 24 | €39,375 | €26,250 | -€13,125 | -33.3% |
| Other tangible fixed assets | 26 | €72,000 | €69,451 | -€2,549 | -3.5% |
| Financial fixed assets | 28 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €209,669 | €429,395 | +€219,725 | +104.8% |
| Amounts receivable within one year | 40/41 | €80 | - | -€80 | |
| Trade receivables | 40 | €80 | - | -€80 | |
| Cash at bank and in hand | 54/58 | €206,260 | €390,494 | +€184,233 | +89.3% |
| Deferred charges and accrued income | 490/1 | €3,329 | €38,901 | +€35,572 | +1068.6% |
| Total equity and liabilities | 10/49 | €765,095 | €912,741 | +€147,647 | +19.3% |
| Equity | 10/15 | €115,368 | €302,477 | +€187,109 | +162.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €105,368 | €292,477 | +€187,109 | +177.6% |
| Distributable reserves | 133 | €105,368 | €292,477 | +€187,109 | +177.6% |
| Amounts payable | 17/49 | €649,727 | €610,264 | -€39,462 | -6.1% |
| Amounts payable after more than one year | 17 | €308,877 | €253,878 | -€54,999 | -17.8% |
| Financial debts | 170/4 | €308,877 | €253,878 | -€54,999 | -17.8% |
| Amounts payable within one year | 42/48 | €340,850 | €340,589 | -€261 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €53,510 | €54,999 | +€1,489 | +2.8% |
| Trade debts | 44 | €16,805 | €18,054 | +€1,249 | +7.4% |
| Suppliers | 440/4 | €16,805 | €18,054 | +€1,249 | +7.4% |
| Taxes, remuneration and social security | 45 | €51,264 | €99,632 | +€48,368 | +94.4% |
| Taxes | 450/3 | €43,309 | €87,246 | +€43,937 | +101.4% |
| Remuneration and social security | 454/9 | €7,955 | €12,386 | +€4,431 | +55.7% |
| Other amounts payable | 47/48 | €219,272 | €167,904 | -€51,367 | -23.4% |
| Accrued charges and deferred income | 492/3 | - | €15,797 | +€15,797 | |
| Remuneration, social security and pensions | 62 | €57,222 | €66,756 | +€9,533 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,530 | €77,649 | +€119 | +0.2% |
| Other operating charges | 640/8 | €671 | €1,715 | +€1,044 | +155.7% |
| Gross operating margin | 9900 | €291,467 | €432,483 | +€141,016 | +48.4% |
| Operating profit (loss) | 9901 | €156,044 | €286,363 | +€130,319 | +83.5% |
| Financial income | 75/76B | €1 | €728 | +€727 | +90906.3% |
| Recurring financial income | 75 | €1 | €728 | +€727 | +90906.3% |
| Financial charges | 65/66B | €7,368 | €18,290 | +€10,922 | +148.2% |
| Recurring financial charges | 65 | €7,368 | €18,290 | +€10,922 | +148.2% |
| Profit (loss) for the period before taxes | 9903 | €148,677 | €268,802 | +€120,125 | +80.8% |
| Income taxes | 67/77 | €43,309 | €81,693 | +€38,384 | +88.6% |
| Profit (loss) for the period | 9904 | €105,368 | €187,109 | +€81,741 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €105,368 | €187,109 | +€81,741 | +77.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.