BAMIDEX: what changed
Two fiscal 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.
BAMIDEX
Largest movements
- Current investments -€33,457
down €33,457 (-18.3%), from €183,168 to €149,711
- Cash +€13,886
up €13,886 (+150.0%), from €9,258 to €23,144
mainly Other debts (+€41,142) and Current investments (+€33,457)
- Financial fixed assets -€9,395
down €9,395 (-21.9%), from €42,873 to €33,478
- Tangible fixed assets -€4,991
down €4,991 (-12.6%), from €39,727 to €34,736
of which Land and buildings: -€2,644
- Receivables within one year -€4,771
down €4,771 (-13.1%), from €36,506 to €31,735
of which Trade receivables: -€4,854
- Reserves -€65,000
down €65,000 (-54.8%), from €118,548 to €53,548
of which Distributable reserves: -€65,000
- Other debts +€41,142
up €41,142 (+91.6%), from €44,915 to €86,057
- Profit (loss) carried forward -€10,069
down €10,069 (-95.2%), from €10,572 to €503
- Trade debts -€5,630
no longer reported in 2025 (was €5,630)
- Financial income +€8,118
up €8,118 (+680.5%), from €1,193 to €9,311
- Turnover -€1,933
down €1,933 (-5.7%), from €34,174 to €32,241
- Taxes -€1,889
down €1,889, from €1,222 to -€667
- Purchases and services -€1,694
down €1,694 (-3.8%), from €44,423 to €42,729
- Other operating charges +€692
up €692 (+19.2%), from €3,608 to €4,300
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 | €313,045 | €274,518 | -€38,527 | -12.3% |
| Fixed assets | 21/28 | €82,600 | €68,214 | -€14,386 | -17.4% |
| Tangible fixed assets | 22/27 | €39,727 | €34,736 | -€4,991 | -12.6% |
| Land and buildings | 22 | €37,349 | €34,705 | -€2,644 | -7.1% |
| Furniture and vehicles | 24 | €2,378 | €31 | -€2,347 | -98.7% |
| Financial fixed assets | 28 | €42,873 | €33,478 | -€9,395 | -21.9% |
| Current assets | 29/58 | €230,445 | €206,304 | -€24,141 | -10.5% |
| Amounts receivable within one year | 40/41 | €36,506 | €31,735 | -€4,771 | -13.1% |
| Trade receivables | 40 | €5,914 | €1,060 | -€4,854 | -82.1% |
| Other amounts receivable | 41 | €30,592 | €30,675 | +€83 | +0.3% |
| Current investments | 50/53 | €183,168 | €149,711 | -€33,457 | -18.3% |
| Cash at bank and in hand | 54/58 | €9,258 | €23,144 | +€13,886 | +150.0% |
| Deferred charges and accrued income | 490/1 | €1,513 | €1,714 | +€201 | +13.3% |
| Total equity and liabilities | 10/49 | €313,045 | €274,518 | -€38,527 | -12.3% |
| Equity | 10/15 | €249,120 | €174,051 | -€75,069 | -30.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €118,548 | €53,548 | -€65,000 | -54.8% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €106,548 | €41,548 | -€65,000 | -61.0% |
| Profit (loss) carried forward | 14 | €10,572 | €503 | -€10,069 | -95.2% |
| Provisions and deferred taxes | 16 | €3,626 | €3,657 | +€31 | +0.9% |
| Provisions for liabilities and charges | 160/5 | €3,626 | €3,657 | +€31 | +0.9% |
| Other liabilities and charges | 164/5 | €3,626 | €3,657 | +€31 | +0.9% |
| Amounts payable | 17/49 | €60,299 | €96,810 | +€36,511 | +60.5% |
| Amounts payable after more than one year | 17 | €9,579 | €9,579 | = | 0.0% |
| Financial debts | 170/4 | €9,579 | €9,579 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,545 | €87,057 | +€36,512 | +72.2% |
| Trade debts | 44 | €5,630 | - | -€5,630 | |
| Suppliers | 440/4 | €5,630 | - | -€5,630 | |
| Taxes, remuneration and social security | 45 | - | €1,000 | +€1,000 | |
| Taxes | 450/3 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €44,915 | €86,057 | +€41,142 | +91.6% |
| Accrued charges and deferred income | 492/3 | €175 | €174 | -€1 | -0.6% |
| Turnover | 70 | €34,174 | €32,241 | -€1,933 | -5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,423 | €42,729 | -€1,694 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,992 | €4,992 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€575 | -€575 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€117 | €30 | +€147 | |
| Other operating charges | 640/8 | €3,608 | €4,300 | +€692 | +19.2% |
| Gross operating margin | 9900 | -€10,248 | -€10,488 | -€240 | -2.3% |
| Operating profit (loss) | 9901 | -€18,731 | -€19,235 | -€504 | -2.7% |
| Financial income | 75/76B | €1,193 | €9,311 | +€8,118 | +680.5% |
| Recurring financial income | 75 | €1,193 | €9,311 | +€8,118 | +680.5% |
| Financial charges | 65/66B | €700 | €812 | +€112 | +16.0% |
| Recurring financial charges | 65 | €700 | €812 | +€112 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,238 | -€10,736 | +€7,502 | +41.1% |
| Income taxes | 67/77 | €1,222 | -€667 | -€1,889 | |
| Profit (loss) for the period | 9904 | -€19,460 | -€10,069 | +€9,391 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,460 | -€10,069 | +€9,391 | +48.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.