BAMIKA: 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.
BAMIKA
Largest movements
- Cash +€4,378
up €4,378 (+62.0%), from €7,061 to €11,439
mainly Depreciation (+€5,310) and Net result for the year (+€3,674)
- Tangible fixed assets -€4,193
down €4,193 (-36.0%), from €11,640 to €7,446
- Receivables within one year -€1,238
down €1,238 (-25.5%), from €4,848 to €3,611
of which Trade receivables: -€1,238
- Reserves +€3,000
up €3,000 (+30.0%), from €10,000 to €13,000
- Other debts -€2,572
down €2,572 (-94.8%), from €2,714 to €142
- Tax, wage and social debts -€1,766
down €1,766 (-27.3%), from €6,474 to €4,708
- Profit (loss) carried forward +€674
up €674 (+29.9%), from €2,256 to €2,930
- Trade debts -€374
down €374 (-82.4%), from €454 to €80
- Turnover -€15,464
down €15,464 (-43.8%), from €35,323 to €19,859
- Gross operating margin -€13,170
down €13,170 (-54.2%), from €24,311 to €11,141
- Taxes -€4,005
down €4,005 (-70.6%), from €5,670 to €1,665
- Purchases and services -€2,412
down €2,412 (-18.7%), from €12,888 to €10,476
- Depreciation +€1,950
up €1,950 (+58.0%), from €3,360 to €5,310
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 | €23,899 | €22,860 | -€1,038 | -4.3% |
| Fixed assets | 21/28 | €11,640 | €7,446 | -€4,193 | -36.0% |
| Tangible fixed assets | 22/27 | €11,640 | €7,446 | -€4,193 | -36.0% |
| Furniture and vehicles | 24 | €11,640 | €7,446 | -€4,193 | -36.0% |
| Current assets | 29/58 | €12,259 | €15,414 | +€3,155 | +25.7% |
| Amounts receivable within one year | 40/41 | €4,848 | €3,611 | -€1,238 | -25.5% |
| Trade receivables | 40 | €4,848 | €3,611 | -€1,238 | -25.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,061 | €11,439 | +€4,378 | +62.0% |
| Deferred charges and accrued income | 490/1 | €350 | €365 | +€15 | +4.3% |
| Total equity and liabilities | 10/49 | €23,899 | €22,860 | -€1,038 | -4.3% |
| Equity | 10/15 | €14,256 | €17,930 | +€3,674 | +25.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €10,000 | €13,000 | +€3,000 | +30.0% |
| Distributable reserves | 133 | €10,000 | €13,000 | +€3,000 | +30.0% |
| Profit (loss) carried forward | 14 | €2,256 | €2,930 | +€674 | +29.9% |
| Amounts payable | 17/49 | €9,642 | €4,930 | -€4,712 | -48.9% |
| Amounts payable within one year | 42/48 | €9,642 | €4,930 | -€4,712 | -48.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €454 | €80 | -€374 | -82.4% |
| Suppliers | 440/4 | €454 | €80 | -€374 | -82.4% |
| Taxes, remuneration and social security | 45 | €6,474 | €4,708 | -€1,766 | -27.3% |
| Taxes | 450/3 | €6,474 | €4,708 | -€1,766 | -27.3% |
| Other amounts payable | 47/48 | €2,714 | €142 | -€2,572 | -94.8% |
| Turnover | 70 | €35,323 | €19,859 | -€15,464 | -43.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,888 | €10,476 | -€2,412 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,360 | €5,310 | +€1,950 | +58.0% |
| Other operating charges | 640/8 | €558 | €352 | -€206 | -37.0% |
| Gross operating margin | 9900 | €24,311 | €11,141 | -€13,170 | -54.2% |
| Operating profit (loss) | 9901 | €20,393 | €5,479 | -€14,914 | -73.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €64 | €140 | +€76 | +119.5% |
| Recurring financial charges | 65 | €64 | €140 | +€76 | +119.5% |
| Profit (loss) for the period before taxes | 9903 | €20,332 | €5,339 | -€14,993 | -73.7% |
| Income taxes | 67/77 | €5,670 | €1,665 | -€4,005 | -70.6% |
| Profit (loss) for the period | 9904 | €14,662 | €3,674 | -€10,988 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,662 | €3,674 | -€10,988 | -74.9% |
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.