BAMOS: 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.
BAMOS
Largest movements
- Tangible fixed assets +€28,478
up €28,478 (+1.5%), from €1.9m to €2.0m
- Cash +€21,567
up €21,567 (+116%), from €18,583 to €40,150
mainly Depreciation (+€92,039) and Short-term financial debts (+€44,000)
- Short-term financial debts +€44,000
up €44,000 (+9.0%), from €489,000 to €533,000
- Profit (loss) carried forward +€40,235
up €40,235 (+16.9%), from €238,479 to €278,714
- Debts after one year -€34,204
down €34,204 (-11.1%), from €307,868 to €273,664
- Gross operating margin +€26,503
up €26,503 (+17.7%), from €149,507 to €176,010
- Depreciation +€9,739
up €9,739 (+11.8%), from €82,300 to €92,039
- Financial charges -€8,340
down €8,340 (-25.6%), from €32,640 to €24,300
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.
Derived cash bridge
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 | €1,972,503 | €2,022,754 | +€50,251 | +2.5% |
| Fixed assets | 21/28 | €1,945,074 | €1,973,552 | +€28,478 | +1.5% |
| Tangible fixed assets | 22/27 | €1,945,074 | €1,973,552 | +€28,478 | +1.5% |
| Land and buildings | 22 | €1,945,074 | €1,973,552 | +€28,478 | +1.5% |
| Current assets | 29/58 | €27,429 | €49,202 | +€21,773 | +79.4% |
| Amounts receivable within one year | 40/41 | - | €105 | +€105 | |
| Other amounts receivable | 41 | - | €105 | +€105 | |
| Cash at bank and in hand | 54/58 | €18,583 | €40,150 | +€21,567 | +116% |
| Deferred charges and accrued income | 490/1 | €8,846 | €8,947 | +€101 | +1.1% |
| Total equity and liabilities | 10/49 | €1,972,503 | €2,022,754 | +€50,251 | +2.5% |
| Equity | 10/15 | €279,939 | €320,174 | +€40,235 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,860 | €22,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,860 | €22,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,860 | €22,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €238,479 | €278,714 | +€40,235 | +16.9% |
| Amounts payable | 17/49 | €1,692,564 | €1,702,580 | +€10,016 | +0.6% |
| Amounts payable after more than one year | 17 | €307,868 | €273,664 | -€34,204 | -11.1% |
| Financial debts | 170/4 | €307,868 | €273,664 | -€34,204 | -11.1% |
| Amounts payable within one year | 42/48 | €1,383,379 | €1,424,638 | +€41,259 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €33,702 | €36,816 | +€3,114 | +9.2% |
| Financial debts | 43 | €489,000 | €533,000 | +€44,000 | +9.0% |
| Credit institutions | 430/8 | €489,000 | €533,000 | +€44,000 | +9.0% |
| Trade debts | 44 | €1,925 | €2,673 | +€748 | +38.9% |
| Suppliers | 440/4 | €1,925 | €2,673 | +€748 | +38.9% |
| Taxes, remuneration and social security | 45 | €427 | €287 | -€140 | -32.8% |
| Taxes | 450/3 | €427 | €287 | -€140 | -32.8% |
| Other amounts payable | 47/48 | €858,325 | €851,862 | -€6,463 | -0.8% |
| Accrued charges and deferred income | 492/3 | €1,317 | €4,278 | +€2,961 | +225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,300 | €92,039 | +€9,739 | +11.8% |
| Other operating charges | 640/8 | €18,802 | €19,149 | +€347 | +1.8% |
| Gross operating margin | 9900 | €149,507 | €176,010 | +€26,503 | +17.7% |
| Operating profit (loss) | 9901 | €48,405 | €64,822 | +€16,417 | +33.9% |
| Financial charges | 65/66B | €32,640 | €24,300 | -€8,340 | -25.6% |
| Recurring financial charges | 65 | €32,640 | €24,300 | -€8,340 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €15,765 | €40,522 | +€24,757 | +157% |
| Income taxes | 67/77 | €220 | €287 | +€67 | +30.5% |
| Profit (loss) for the period | 9904 | €15,545 | €40,235 | +€24,690 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €15,545 | €40,235 | +€24,690 | +159% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.