BAMOFISC: 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.
BAMOFISC
Largest movements
- Tangible fixed assets +€447,349
up €447,349 (+102.0%), from €438,756 to €886,105
of which Land and buildings: +€452,131
- Cash -€337,704
down €337,704 (-79.9%), from €422,868 to €85,164
mainly Investment in fixed assets (net) (-€534,815) and Receivables within one year (-€25,091)
- Receivables within one year +€25,091
up €25,091 (+23.7%), from €105,874 to €130,965
of which Other amounts receivable: +€26,865
- Deferred charges and accrued income +€19,262
up €19,262 (+380662.3%), from €5 to €19,267
- Reserves +€168,857
up €168,857 (+30.5%), from €554,224 to €723,081
of which Distributable reserves: +€105,707
- Gross operating margin -€93,075
down €93,075 (-21.5%), from €432,422 to €339,347
- Taxes -€36,315
down €36,315 (-34.6%), from €104,834 to €68,518
- Depreciation +€18,935
up €18,935 (+27.6%), from €68,531 to €87,466
- Financial income +€18,715
up €18,715 (+20627.4%), from €91 to €18,806
- Financial charges +€5,829
up €5,829 (+27.8%), from €21,004 to €26,833
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 | €1,405,310 | €1,559,307 | +€153,997 | +11.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €643,563 | €1,090,912 | +€447,349 | +69.5% |
| Tangible fixed assets | 22/27 | €438,756 | €886,105 | +€447,349 | +102.0% |
| Land and buildings | 22 | €369,165 | €821,296 | +€452,131 | +122.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €69,591 | €64,809 | -€4,782 | -6.9% |
| Financial fixed assets | 28 | €204,807 | €204,807 | = | 0.0% |
| Current assets | 29/58 | €761,747 | €468,395 | -€293,352 | -38.5% |
| Amounts receivable within one year | 40/41 | €105,874 | €130,965 | +€25,091 | +23.7% |
| Trade receivables | 40 | €1,774 | - | -€1,774 | |
| Other amounts receivable | 41 | €104,100 | €130,965 | +€26,865 | +25.8% |
| Current investments | 50/53 | €233,000 | €233,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €422,868 | €85,164 | -€337,704 | -79.9% |
| Deferred charges and accrued income | 490/1 | €5 | €19,267 | +€19,262 | +380662.3% |
| Total equity and liabilities | 10/49 | €1,405,310 | €1,559,307 | +€153,997 | +11.0% |
| Equity | 10/15 | €643,423 | €812,281 | +€168,857 | +26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €554,224 | €723,081 | +€168,857 | +30.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €63,150 | +€63,150 | |
| Distributable reserves | 133 | €552,364 | €658,071 | +€105,707 | +19.1% |
| Profit (loss) carried forward | 14 | €70,600 | €70,600 | = | 0.0% |
| Amounts payable | 17/49 | €761,887 | €747,027 | -€14,860 | -2.0% |
| Amounts payable after more than one year | 17 | €577,916 | €584,931 | +€7,016 | +1.2% |
| Financial debts | 170/4 | €577,916 | €584,931 | +€7,016 | +1.2% |
| Amounts payable within one year | 42/48 | €173,394 | €149,774 | -€23,620 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €36,675 | €37,984 | +€1,309 | +3.6% |
| Financial debts | 43 | €30,000 | €30,000 | = | 0.0% |
| Credit institutions | 430/8 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €10,203 | €11,675 | +€1,473 | +14.4% |
| Suppliers | 440/4 | €10,203 | €11,675 | +€1,473 | +14.4% |
| Taxes, remuneration and social security | 45 | €62,710 | €49,490 | -€13,220 | -21.1% |
| Taxes | 450/3 | €62,710 | €49,490 | -€13,220 | -21.1% |
| Other amounts payable | 47/48 | €33,807 | €20,625 | -€13,182 | -39.0% |
| Accrued charges and deferred income | 492/3 | €10,577 | €12,322 | +€1,745 | +16.5% |
| Non-recurring operating income | 76A | €136,489 | - | -€136,489 | |
| Remuneration, social security and pensions | 62 | €85 | €23 | -€62 | -72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,531 | €87,466 | +€18,935 | +27.6% |
| Other operating charges | 640/8 | €7,932 | €4,788 | -€3,144 | -39.6% |
| Gross operating margin | 9900 | €432,422 | €339,347 | -€93,075 | -21.5% |
| Operating profit (loss) | 9901 | €355,874 | €247,069 | -€108,805 | -30.6% |
| Financial income | 75/76B | €91 | €18,806 | +€18,715 | +20627.4% |
| Recurring financial income | 75 | €91 | €18,806 | +€18,715 | +20627.4% |
| Financial charges | 65/66B | €21,004 | €26,833 | +€5,829 | +27.8% |
| Recurring financial charges | 65 | €21,004 | €26,833 | +€5,829 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €334,960 | €239,042 | -€95,919 | -28.6% |
| Transfer to deferred taxes | 680 | - | €63,150 | +€63,150 | |
| Income taxes | 67/77 | €104,834 | €68,518 | -€36,315 | -34.6% |
| Profit (loss) for the period | 9904 | €230,127 | €107,373 | -€122,753 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €230,127 | €107,373 | -€122,753 | -53.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.