BAMIBALI: 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.
BAMIBALI
Largest movements
- Tangible fixed assets -€11,032
down €11,032 (-47.1%), from €23,398 to €12,366
- Receivables within one year +€3,372
up €3,372 (+66.8%), from €5,049 to €8,421
of which Other amounts receivable: +€4,141
- Cash +€2,547
up €2,547 (+4.0%), from €63,021 to €65,568
mainly Depreciation (+€11,772) and Tax, wage and social debts (+€7,706)
- Stocks and contracts -€2,308
down €2,308 (-22.9%), from €10,097 to €7,789
- Tax, wage and social debts +€7,706
up €7,706 (+65.2%), from €11,820 to €19,526
of which Remuneration and social security: +€4,386
- Trade debts -€5,905
down €5,905 (-15.7%), from €37,500 to €31,595
- Other debts -€5,255
down €5,255 (-87.6%), from €6,000 to €745
- Debts after one year -€5,028
down €5,028 (-85.3%), from €5,894 to €866
- Staff costs +€19,823
up €19,823 (+31.9%), from €62,137 to €81,960
- Gross operating margin +€4,820
up €4,820 (+4.8%), from €99,546 to €104,366
- Depreciation -€3,327
down €3,327 (-22.0%), from €15,099 to €11,772
- Taxes -€2,837
down €2,837 (-92.5%), from €3,068 to €231
- Other operating charges +€2,279
up €2,279 (+39.3%), from €5,795 to €8,074
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 | €151,585 | €143,242 | -€8,343 | -5.5% |
| Fixed assets | 21/28 | €54,065 | €42,293 | -€11,772 | -21.8% |
| Intangible fixed assets | 21 | €4,607 | €3,867 | -€740 | -16.1% |
| Tangible fixed assets | 22/27 | €23,398 | €12,366 | -€11,032 | -47.1% |
| Plant, machinery and equipment | 23 | €5,947 | €1,201 | -€4,746 | -79.8% |
| Furniture and vehicles | 24 | €4,136 | €1,092 | -€3,044 | -73.6% |
| Leasing and similar rights | 25 | €13,100 | €9,048 | -€4,052 | -30.9% |
| Other tangible fixed assets | 26 | €215 | €1,025 | +€810 | +376.7% |
| Financial fixed assets | 28 | €26,060 | €26,060 | = | 0.0% |
| Current assets | 29/58 | €97,520 | €100,949 | +€3,429 | +3.5% |
| Stocks and contracts in progress | 3 | €10,097 | €7,789 | -€2,308 | -22.9% |
| Stocks | 30/36 | €10,097 | €7,789 | -€2,308 | -22.9% |
| Amounts receivable within one year | 40/41 | €5,049 | €8,421 | +€3,372 | +66.8% |
| Trade receivables | 40 | €777 | €8 | -€769 | -99.0% |
| Other amounts receivable | 41 | €4,272 | €8,413 | +€4,141 | +96.9% |
| Cash at bank and in hand | 54/58 | €63,021 | €65,568 | +€2,547 | +4.0% |
| Deferred charges and accrued income | 490/1 | €19,353 | €19,171 | -€182 | -0.9% |
| Total equity and liabilities | 10/49 | €151,585 | €143,242 | -€8,343 | -5.5% |
| Equity | 10/15 | €85,618 | €85,482 | -€136 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,018 | €66,882 | -€136 | -0.2% |
| Amounts payable | 17/49 | €65,967 | €57,760 | -€8,207 | -12.4% |
| Amounts payable after more than one year | 17 | €5,894 | €866 | -€5,028 | -85.3% |
| Financial debts | 170/4 | €5,894 | €866 | -€5,028 | -85.3% |
| Amounts payable within one year | 42/48 | €60,073 | €56,894 | -€3,179 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €4,753 | €5,028 | +€275 | +5.8% |
| Trade debts | 44 | €37,500 | €31,595 | -€5,905 | -15.7% |
| Suppliers | 440/4 | €37,500 | €31,595 | -€5,905 | -15.7% |
| Taxes, remuneration and social security | 45 | €11,820 | €19,526 | +€7,706 | +65.2% |
| Taxes | 450/3 | €879 | €4,199 | +€3,320 | +377.7% |
| Remuneration and social security | 454/9 | €10,941 | €15,327 | +€4,386 | +40.1% |
| Other amounts payable | 47/48 | €6,000 | €745 | -€5,255 | -87.6% |
| Remuneration, social security and pensions | 62 | €62,137 | €81,960 | +€19,823 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,099 | €11,772 | -€3,327 | -22.0% |
| Other operating charges | 640/8 | €5,795 | €8,074 | +€2,279 | +39.3% |
| Non-recurring operating charges | 66A | - | €246 | +€246 | |
| Gross operating margin | 9900 | €99,546 | €104,366 | +€4,820 | +4.8% |
| Operating profit (loss) | 9901 | €16,515 | €2,314 | -€14,201 | -86.0% |
| Financial income | 75/76B | €250 | €978 | +€728 | +291.2% |
| Recurring financial income | 75 | €250 | €978 | +€728 | +291.2% |
| Financial charges | 65/66B | €4,032 | €3,197 | -€835 | -20.7% |
| Recurring financial charges | 65 | €4,032 | €3,197 | -€835 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €12,733 | €95 | -€12,638 | -99.3% |
| Income taxes | 67/77 | €3,068 | €231 | -€2,837 | -92.5% |
| Profit (loss) for the period | 9904 | €9,665 | -€136 | -€9,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,665 | -€136 | -€9,801 |
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.