BAME-BAME: 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.
BAME-BAME
Largest movements
- Cash -€9,590
down €9,590 (-64.8%), from €14,801 to €5,210
mainly Net result for the year (-€17,093) and Trade debts (-€6,670)
- Stocks and contracts -€8,750
down €8,750 (-97.2%), from €9,000 to €250
- Receivables within one year -€5,118
down €5,118 (-31.7%), from €16,167 to €11,049
of which Trade receivables: -€3,603
- Tangible fixed assets -€2,611
down €2,611 (-35.1%), from €7,438 to €4,827
of which Other tangible fixed assets: -€1,907
- Profit (loss) carried forward -€17,093
down €17,093 (-78.5%), from -€21,783 to -€38,877
- Trade debts -€6,670
down €6,670 (-85.6%), from €7,788 to €1,118
- Other debts -€4,000
down €4,000 (-32.8%), from €12,193 to €8,192
- Short-term financial debts +€1,826
up €1,826 (+964%), from €189 to €2,015
- Gross operating margin +€4,803
up €4,803 (+26.3%), from -€18,268 to -€13,465
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.
Derived cash bridge
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 | €50,378 | €24,450 | -€25,928 | -51.5% |
| Fixed assets | 21/28 | €7,438 | €4,827 | -€2,611 | -35.1% |
| Tangible fixed assets | 22/27 | €7,438 | €4,827 | -€2,611 | -35.1% |
| Furniture and vehicles | 24 | €1,381 | €677 | -€704 | -51.0% |
| Other tangible fixed assets | 26 | €6,057 | €4,150 | -€1,907 | -31.5% |
| Current assets | 29/58 | €42,940 | €19,623 | -€23,318 | -54.3% |
| Stocks and contracts in progress | 3 | €9,000 | €250 | -€8,750 | -97.2% |
| Stocks | 30/36 | €9,000 | €250 | -€8,750 | -97.2% |
| Amounts receivable within one year | 40/41 | €16,167 | €11,049 | -€5,118 | -31.7% |
| Trade receivables | 40 | €9,068 | €5,465 | -€3,603 | -39.7% |
| Other amounts receivable | 41 | €7,099 | €5,584 | -€1,515 | -21.3% |
| Current investments | 50/53 | €2,879 | €2,888 | +€9 | +0.3% |
| Cash at bank and in hand | 54/58 | €14,801 | €5,210 | -€9,590 | -64.8% |
| Deferred charges and accrued income | 490/1 | €94 | €225 | +€132 | +141% |
| Total equity and liabilities | 10/49 | €50,378 | €24,450 | -€25,928 | -51.5% |
| Equity | 10/15 | €29,937 | €12,844 | -€17,093 | -57.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,120 | €33,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,260 | €31,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,783 | -€38,877 | -€17,093 | -78.5% |
| Amounts payable | 17/49 | €20,441 | €11,606 | -€8,835 | -43.2% |
| Amounts payable within one year | 42/48 | €20,441 | €11,606 | -€8,835 | -43.2% |
| Financial debts | 43 | €189 | €2,015 | +€1,826 | +964% |
| Credit institutions | 430/8 | €189 | €2,015 | +€1,826 | +964% |
| Trade debts | 44 | €7,788 | €1,118 | -€6,670 | -85.6% |
| Suppliers | 440/4 | €7,788 | €1,118 | -€6,670 | -85.6% |
| Taxes, remuneration and social security | 45 | €271 | €280 | +€9 | +3.5% |
| Taxes | 450/3 | €271 | €280 | +€9 | +3.5% |
| Other amounts payable | 47/48 | €12,193 | €8,192 | -€4,000 | -32.8% |
| Non-recurring operating income | 76A | - | €836 | +€836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,456 | €2,592 | +€136 | +5.5% |
| Other operating charges | 640/8 | €609 | €534 | -€75 | -12.3% |
| Non-recurring operating charges | 66A | - | €19 | +€19 | |
| Gross operating margin | 9900 | -€18,268 | -€13,465 | +€4,803 | +26.3% |
| Operating profit (loss) | 9901 | -€21,334 | -€16,610 | +€4,723 | +22.1% |
| Financial income | 75/76B | €27 | €127 | +€100 | +372% |
| Recurring financial income | 75 | €27 | €127 | +€100 | +372% |
| Financial charges | 65/66B | €337 | €469 | +€132 | +39.2% |
| Recurring financial charges | 65 | €337 | €469 | +€132 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,644 | -€16,952 | +€4,692 | +21.7% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€21,783 | -€17,093 | +€4,690 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,783 | -€17,093 | +€4,690 | +21.5% |
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 20 October 2026 via checked.be.