BAMME Evolution: 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.
BAMME Evolution
Largest movements
- Cash +€22,547
up €22,547 (+88.9%), from €25,349 to €47,896
mainly Net result for the year (+€42,861) and Other debts (+€35,063)
- Tangible fixed assets +€9,130
up €9,130 (+52.8%), from €17,292 to €26,422
of which Furniture and vehicles: +€12,237
- Receivables within one year +€8,047
up €8,047 (+60.5%), from €13,310 to €21,357
- Other debts +€35,063
up €35,063 (+93.4%), from €37,532 to €72,595
- Tax, wage and social debts +€14,726
up €14,726 (+168.2%), from €8,753 to €23,479
- Profit (loss) carried forward -€7,139
down €7,139 (-18.3%), from €39,044 to €31,905
- Trade debts -€2,927
down €2,927 (-68.3%), from €4,285 to €1,358
- Gross operating margin +€41,496
up €41,496 (+93.7%), from €44,286 to €85,782
- Taxes +€14,046
up €14,046 (+76.0%), from €18,478 to €32,524
- Depreciation +€1,258
up €1,258 (+18.6%), from €6,752 to €8,010
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 | €91,614 | €131,337 | +€39,723 | +43.4% |
| Fixed assets | 21/28 | €17,292 | €26,422 | +€9,130 | +52.8% |
| Tangible fixed assets | 22/27 | €17,292 | €26,422 | +€9,130 | +52.8% |
| Furniture and vehicles | 24 | €9,129 | €21,366 | +€12,237 | +134.0% |
| Other tangible fixed assets | 26 | €8,163 | €5,055 | -€3,108 | -38.1% |
| Current assets | 29/58 | €74,322 | €104,915 | +€30,593 | +41.2% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,310 | €21,357 | +€8,047 | +60.5% |
| Trade receivables | 40 | €13,310 | €21,357 | +€8,047 | +60.5% |
| Cash at bank and in hand | 54/58 | €25,349 | €47,896 | +€22,547 | +88.9% |
| Deferred charges and accrued income | 490/1 | €663 | €663 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €91,614 | €131,337 | +€39,723 | +43.4% |
| Equity | 10/15 | €41,044 | €33,905 | -€7,139 | -17.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,044 | €31,905 | -€7,139 | -18.3% |
| Amounts payable | 17/49 | €50,570 | €97,432 | +€46,862 | +92.7% |
| Amounts payable within one year | 42/48 | €50,570 | €97,432 | +€46,862 | +92.7% |
| Trade debts | 44 | €4,285 | €1,358 | -€2,927 | -68.3% |
| Suppliers | 440/4 | €4,285 | €1,358 | -€2,927 | -68.3% |
| Taxes, remuneration and social security | 45 | €8,753 | €23,479 | +€14,726 | +168.2% |
| Taxes | 450/3 | €8,753 | €23,479 | +€14,726 | +168.2% |
| Other amounts payable | 47/48 | €37,532 | €72,595 | +€35,063 | +93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,752 | €8,010 | +€1,258 | +18.6% |
| Other operating charges | 640/8 | €1,379 | €890 | -€489 | -35.5% |
| Gross operating margin | 9900 | €44,286 | €85,782 | +€41,496 | +93.7% |
| Operating profit (loss) | 9901 | €36,155 | €76,882 | +€40,727 | +112.6% |
| Financial income | 75/76B | €751 | €1,228 | +€477 | +63.5% |
| Recurring financial income | 75 | €751 | €1,228 | +€477 | +63.5% |
| Financial charges | 65/66B | €3,247 | €2,725 | -€522 | -16.1% |
| Recurring financial charges | 65 | €3,247 | €2,725 | -€522 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €33,659 | €75,385 | +€41,726 | +124.0% |
| Income taxes | 67/77 | €18,478 | €32,524 | +€14,046 | +76.0% |
| Profit (loss) for the period | 9904 | €15,181 | €42,861 | +€27,680 | +182.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,181 | €42,861 | +€27,680 | +182.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.