BAMPS: 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.
BAMPS
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Cash -€15,958
down €15,958 (-12.3%), from €129,261 to €113,303
mainly Current investments (-€30,000) and Contributions, distributions and other (-€13,138)
- Reserves +€19,050
up €19,050 (+21.5%), from €88,543 to €107,593
of which Distributable reserves: +€20,910
- Other debts -€4,073
down €4,073 (-23.1%), from €17,625 to €13,552
- Gross operating margin +€9,767
up €9,767 (+26.7%), from €36,569 to €46,336
- Depreciation -€5,067
down €5,067 (-81.5%), from €6,218 to €1,151
- Taxes +€3,589
up €3,589 (+37.3%), from €9,632 to €13,221
- Staff costs +€886
up €886, from -€12 to €874
- Financial income +€709
up €709 (+117.7%), from €602 to €1,312
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 | €145,945 | €160,671 | +€14,726 | +10.1% |
| Fixed assets | 21/28 | €1,728 | €1,303 | -€425 | -24.6% |
| Tangible fixed assets | 22/27 | €1,728 | €1,303 | -€425 | -24.6% |
| Furniture and vehicles | 24 | €1,728 | €1,303 | -€425 | -24.6% |
| Current assets | 29/58 | €144,217 | €159,368 | +€15,151 | +10.5% |
| Amounts receivable within one year | 40/41 | €11,774 | €12,017 | +€242 | +2.1% |
| Trade receivables | 40 | €11,774 | €12,017 | +€242 | +2.1% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €129,261 | €113,303 | -€15,958 | -12.3% |
| Deferred charges and accrued income | 490/1 | €3,182 | €4,049 | +€867 | +27.2% |
| Total equity and liabilities | 10/49 | €145,945 | €160,671 | +€14,726 | +10.1% |
| Equity | 10/15 | €112,978 | €132,126 | +€19,149 | +16.9% |
| Contributions | 10/11 | €18,600 | €18,662 | +€62 | +0.3% |
| Reserves | 13 | €88,543 | €107,593 | +€19,050 | +21.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €383 | €383 | = | 0.0% |
| Distributable reserves | 133 | €86,300 | €107,210 | +€20,910 | +24.2% |
| Profit (loss) carried forward | 14 | €5,834 | €5,871 | +€37 | +0.6% |
| Amounts payable | 17/49 | €32,968 | €28,544 | -€4,423 | -13.4% |
| Amounts payable within one year | 42/48 | €32,968 | €28,544 | -€4,423 | -13.4% |
| Trade debts | 44 | €1,501 | €1,236 | -€265 | -17.6% |
| Suppliers | 440/4 | €1,501 | €1,236 | -€265 | -17.6% |
| Taxes, remuneration and social security | 45 | €13,841 | €13,756 | -€86 | -0.6% |
| Taxes | 450/3 | €13,841 | €13,756 | -€86 | -0.6% |
| Other amounts payable | 47/48 | €17,625 | €13,552 | -€4,073 | -23.1% |
| Remuneration, social security and pensions | 62 | -€12 | €874 | +€886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,218 | €1,151 | -€5,067 | -81.5% |
| Gross operating margin | 9900 | €36,569 | €46,336 | +€9,767 | +26.7% |
| Operating profit (loss) | 9901 | €30,363 | €44,310 | +€13,947 | +45.9% |
| Financial income | 75/76B | €602 | €1,312 | +€709 | +117.7% |
| Recurring financial income | 75 | €602 | €1,312 | +€709 | +117.7% |
| Financial charges | 65/66B | €114 | €114 | -€0 | 0.0% |
| Recurring financial charges | 65 | €114 | €114 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €30,851 | €45,507 | +€14,656 | +47.5% |
| Income taxes | 67/77 | €9,632 | €13,221 | +€3,589 | +37.3% |
| Profit (loss) for the period | 9904 | €21,219 | €32,287 | +€11,068 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,219 | €32,287 | +€11,068 | +52.2% |
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 7 October 2026 via checked.be.