BAMIJAN: 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.
BAMIJAN
Largest movements
- Receivables within one year -€21,294
down €21,294 (-36.9%), from €57,777 to €36,483
- Financial fixed assets +€3,900
up €3,900 (+61.9%), from €6,300 to €10,200
- Intangible fixed assets -€2,000
down €2,000 (-29.3%), from €6,833 to €4,833
- Profit (loss) carried forward -€27,700
down €27,700 (-84.2%), from €32,901 to €5,201
- Tax, wage and social debts +€7,823
up €7,823 (+453%), from €1,729 to €9,552
of which Remuneration and social security: +€7,916
- Gross operating margin -€44,447
down €44,447 (-83.8%), from €53,008 to €8,561
- Staff costs +€31,511
up €31,511 (+918%), from €3,433 to €34,944
- Financial income +€2,273
new in 2023: €2,273
- Other operating charges +€659
up €659 (+330%), from €200 to €859
- Taxes +€592
new in 2023: €592
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,194 | €51,906 | -€19,288 | -27.1% |
| Fixed assets | 21/28 | €13,133 | €15,033 | +€1,900 | +14.5% |
| Intangible fixed assets | 21 | €6,833 | €4,833 | -€2,000 | -29.3% |
| Financial fixed assets | 28 | €6,300 | €10,200 | +€3,900 | +61.9% |
| Current assets | 29/58 | €58,061 | €36,873 | -€21,188 | -36.5% |
| Amounts receivable within one year | 40/41 | €57,777 | €36,483 | -€21,294 | -36.9% |
| Other amounts receivable | 41 | €57,777 | €36,483 | -€21,294 | -36.9% |
| Cash at bank and in hand | 54/58 | €284 | €390 | +€106 | +37.4% |
| Total equity and liabilities | 10/49 | €71,194 | €51,906 | -€19,288 | -27.1% |
| Equity | 10/15 | €48,901 | €21,201 | -€27,700 | -56.6% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,901 | €5,201 | -€27,700 | -84.2% |
| Amounts payable | 17/49 | €22,294 | €30,705 | +€8,412 | +37.7% |
| Amounts payable within one year | 42/48 | €22,294 | €30,705 | +€8,412 | +37.7% |
| Trade debts | 44 | €20,565 | €21,153 | +€588 | +2.9% |
| Suppliers | 440/4 | €20,565 | €21,153 | +€588 | +2.9% |
| Taxes, remuneration and social security | 45 | €1,729 | €9,552 | +€7,823 | +453% |
| Taxes | 450/3 | €93 | €0 | -€93 | -100% |
| Remuneration and social security | 454/9 | €1,636 | €9,552 | +€7,916 | +484% |
| Remuneration, social security and pensions | 62 | €3,433 | €34,944 | +€31,511 | +918% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €200 | €859 | +€659 | +330% |
| Gross operating margin | 9900 | €53,008 | €8,561 | -€44,447 | -83.8% |
| Operating profit (loss) | 9901 | €47,375 | -€29,242 | -€76,617 | |
| Financial income | 75/76B | - | €2,273 | +€2,273 | |
| Recurring financial income | 75 | - | €2,273 | +€2,273 | |
| Financial charges | 65/66B | €54 | €139 | +€84 | +155% |
| Recurring financial charges | 65 | €54 | €139 | +€84 | +155% |
| Profit (loss) for the period before taxes | 9903 | €47,320 | -€27,108 | -€74,428 | |
| Income taxes | 67/77 | - | €592 | +€592 | |
| Profit (loss) for the period | 9904 | €47,320 | -€27,700 | -€75,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,320 | -€27,700 | -€75,020 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.