BAMIEN: 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.
BAMIEN
Largest movements
- Stocks and contracts -€19,312
down €19,312 (-26.2%), from €73,817 to €54,505
- Receivables within one year +€9,588
up €9,588 (+26.3%), from €36,454 to €46,043
of which Other amounts receivable: +€7,509
- Cash +€6,951
up €6,951 (+207%), from €3,356 to €10,306
mainly Stocks and contracts (+€19,312) and Net result for the year (+€15,322)
- Trade debts -€28,345
down €28,345 (-72.3%), from €39,218 to €10,873
- Reserves +€15,322
up €15,322 (+511%), from €2,996 to €18,318
- Tax, wage and social debts +€8,716
up €8,716 (+322%), from €2,705 to €11,421
of which Taxes: +€7,490
- Other debts +€2,500
up €2,500 (+250%), from €1,000 to €3,500
- Gross operating margin +€30,765
up €30,765 (+121%), from €25,377 to €56,141
- Staff costs +€20,643
up €20,643 (+246%), from €8,396 to €29,039
- Taxes +€4,086
up €4,086 (+124%), from €3,287 to €7,373
- Financial charges +€2,470
up €2,470 (+257%), from €962 to €3,432
- Other operating charges -€1,214
down €1,214 (-62.0%), from €1,959 to €745
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,232 | €125,213 | -€3,019 | -2.4% |
| Fixed assets | 21/28 | €14,213 | €13,968 | -€245 | -1.7% |
| Tangible fixed assets | 22/27 | €713 | €468 | -€245 | -34.4% |
| Furniture and vehicles | 24 | €713 | €468 | -€245 | -34.4% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €114,019 | €111,245 | -€2,774 | -2.4% |
| Stocks and contracts in progress | 3 | €73,817 | €54,505 | -€19,312 | -26.2% |
| Stocks | 30/36 | €73,817 | €54,505 | -€19,312 | -26.2% |
| Amounts receivable within one year | 40/41 | €36,454 | €46,043 | +€9,588 | +26.3% |
| Trade receivables | 40 | €9,086 | €11,165 | +€2,079 | +22.9% |
| Other amounts receivable | 41 | €27,369 | €34,878 | +€7,509 | +27.4% |
| Cash at bank and in hand | 54/58 | €3,356 | €10,306 | +€6,951 | +207% |
| Deferred charges and accrued income | 490/1 | €392 | €391 | -€1 | -0.2% |
| Total equity and liabilities | 10/49 | €128,232 | €125,213 | -€3,019 | -2.4% |
| Equity | 10/15 | €84,097 | €99,418 | +€15,322 | +18.2% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €2,996 | €18,318 | +€15,322 | +511% |
| Distributable reserves | 133 | €2,996 | €18,318 | +€15,322 | +511% |
| Profit (loss) carried forward | 14 | €74,850 | €74,850 | = | 0.0% |
| Amounts payable | 17/49 | €44,135 | €25,794 | -€18,341 | -41.6% |
| Amounts payable within one year | 42/48 | €44,135 | €25,794 | -€18,341 | -41.6% |
| Financial debts | 43 | €1,212 | - | -€1,212 | |
| Credit institutions | 430/8 | €1,212 | - | -€1,212 | |
| Trade debts | 44 | €39,218 | €10,873 | -€28,345 | -72.3% |
| Suppliers | 440/4 | €39,218 | €10,873 | -€28,345 | -72.3% |
| Taxes, remuneration and social security | 45 | €2,705 | €11,421 | +€8,716 | +322% |
| Taxes | 450/3 | €321 | €7,811 | +€7,490 | +2,332% |
| Remuneration and social security | 454/9 | €2,383 | €3,610 | +€1,226 | +51.4% |
| Other amounts payable | 47/48 | €1,000 | €3,500 | +€2,500 | +250% |
| Remuneration, social security and pensions | 62 | €8,396 | €29,039 | +€20,643 | +246% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €245 | +€53 | +27.5% |
| Other operating charges | 640/8 | €1,959 | €745 | -€1,214 | -62.0% |
| Gross operating margin | 9900 | €25,377 | €56,141 | +€30,765 | +121% |
| Operating profit (loss) | 9901 | €14,830 | €26,113 | +€11,284 | +76.1% |
| Financial income | 75/76B | €32 | €14 | -€18 | -55.7% |
| Recurring financial income | 75 | €32 | €14 | -€18 | -55.7% |
| Financial charges | 65/66B | €962 | €3,432 | +€2,470 | +257% |
| Recurring financial charges | 65 | €962 | €3,432 | +€2,470 | +257% |
| Profit (loss) for the period before taxes | 9903 | €13,899 | €22,695 | +€8,796 | +63.3% |
| Income taxes | 67/77 | €3,287 | €7,373 | +€4,086 | +124% |
| Profit (loss) for the period | 9904 | €10,612 | €15,322 | +€4,710 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,612 | €15,322 | +€4,710 | +44.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.