BAMERNI: 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.
BAMERNI
Largest movements
- Receivables within one year +€37,031
up €37,031 (+119.6%), from €30,962 to €67,992
of which Other amounts receivable: +€29,338
- Cash -€26,199
down €26,199 (-45.7%), from €57,316 to €31,117
mainly Receivables within one year (-€37,031) and Current portion of long-term debt (-€26,548)
- Tangible fixed assets -€13,643
down €13,643 (-22.6%), from €60,407 to €46,765
- Current portion of long-term debt -€26,548
no longer reported in 2025 (was €26,548)
- Debts after one year -€21,582
down €21,582 (-45.8%), from €47,107 to €25,525
- Short-term financial debts +€21,582
new in 2025: €21,582
- Tax, wage and social debts +€18,934
up €18,934 (+62.2%), from €30,453 to €49,388
of which Remuneration and social security: +€14,836
- Other debts +€5,000
up €5,000 (+100.0%), from €5,000 to €10,000
- Turnover -€309,878
no longer reported in 2025 (was €309,878)
- Purchases and services -€101,558
no longer reported in 2025 (was €101,558)
- Staff costs +€59,928
up €59,928 (+34.7%), from €172,459 to €232,388
- Gross operating margin +€55,146
up €55,146 (+26.5%), from €208,320 to €263,466
- Taxes +€5,702
up €5,702 (+91.4%), from €6,240 to €11,942
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 | €148,685 | €145,874 | -€2,811 | -1.9% |
| Fixed assets | 21/28 | €60,407 | €46,765 | -€13,643 | -22.6% |
| Tangible fixed assets | 22/27 | €60,407 | €46,765 | -€13,643 | -22.6% |
| Furniture and vehicles | 24 | €60,407 | €46,765 | -€13,643 | -22.6% |
| Current assets | 29/58 | €88,278 | €99,109 | +€10,831 | +12.3% |
| Amounts receivable within one year | 40/41 | €30,962 | €67,992 | +€37,031 | +119.6% |
| Trade receivables | 40 | €15,282 | €22,974 | +€7,693 | +50.3% |
| Other amounts receivable | 41 | €15,680 | €45,018 | +€29,338 | +187.1% |
| Cash at bank and in hand | 54/58 | €57,316 | €31,117 | -€26,199 | -45.7% |
| Total equity and liabilities | 10/49 | €148,685 | €145,874 | -€2,811 | -1.9% |
| Equity | 10/15 | €39,577 | €38,433 | -€1,144 | -2.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,077 | €36,933 | -€1,144 | -3.0% |
| Amounts payable | 17/49 | €109,108 | €107,441 | -€1,667 | -1.5% |
| Amounts payable after more than one year | 17 | €47,107 | €25,525 | -€21,582 | -45.8% |
| Financial debts | 170/4 | €47,107 | €25,525 | -€21,582 | -45.8% |
| Amounts payable within one year | 42/48 | €62,001 | €81,916 | +€19,915 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €26,548 | - | -€26,548 | |
| Financial debts | 43 | - | €21,582 | +€21,582 | |
| Credit institutions | 430/8 | - | €21,582 | +€21,582 | |
| Trade debts | 44 | - | €946 | +€946 | |
| Suppliers | 440/4 | - | €946 | +€946 | |
| Taxes, remuneration and social security | 45 | €30,453 | €49,388 | +€18,934 | +62.2% |
| Taxes | 450/3 | €30,453 | €34,552 | +€4,098 | +13.5% |
| Remuneration and social security | 454/9 | - | €14,836 | +€14,836 | |
| Other amounts payable | 47/48 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Turnover | 70 | €309,878 | - | -€309,878 | |
| Goods, raw materials, services and sundry goods | 60/61 | €101,558 | - | -€101,558 | |
| Remuneration, social security and pensions | 62 | €172,459 | €232,388 | +€59,928 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,978 | €13,643 | +€5,664 | +71.0% |
| Other operating charges | 640/8 | €839 | €1,103 | +€264 | +31.5% |
| Non-recurring operating charges | 66A | €1,293 | - | -€1,293 | |
| Gross operating margin | 9900 | €208,320 | €263,466 | +€55,146 | +26.5% |
| Operating profit (loss) | 9901 | €25,751 | €16,332 | -€9,419 | -36.6% |
| Financial income | 75/76B | €2,289 | €1,220 | -€1,069 | -46.7% |
| Recurring financial income | 75 | €2,289 | €1,220 | -€1,069 | -46.7% |
| Financial charges | 65/66B | €812 | -€3,246 | -€4,058 | |
| Recurring financial charges | 65 | €812 | -€3,246 | -€4,058 | |
| Profit (loss) for the period before taxes | 9903 | €27,228 | €20,798 | -€6,430 | -23.6% |
| Income taxes | 67/77 | €6,240 | €11,942 | +€5,702 | +91.4% |
| Profit (loss) for the period | 9904 | €20,988 | €8,856 | -€12,132 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,988 | €8,856 | -€12,132 | -57.8% |
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 11 October 2026 via checked.be.