BAMPS - TRANS: 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.
BAMPS - TRANS
Largest movements
- Receivables within one year -€74,696
down €74,696 (-71.4%), from €104,688 to €29,991
of which Trade receivables: -€61,626
- Tangible fixed assets -€50,330
down €50,330 (-30.8%), from €163,166 to €112,836
of which Furniture and vehicles: -€49,506
- Cash -€27,340
down €27,340 (-6.9%), from €398,951 to €371,611
mainly Trade debts (-€126,652) and Tax, wage and social debts (-€10,657)
- Trade debts -€126,652
down €126,652 (-97.3%), from €130,100 to €3,448
- Tax, wage and social debts -€10,657
down €10,657 (-37.8%), from €28,170 to €17,513
of which Taxes: -€7,723
- Current portion of long-term debt -€8,838
down €8,838 (-57.8%), from €15,289 to €6,451
- Reserves +€8,172
up €8,172 (+1.6%), from €508,020 to €516,192
- Gross operating margin -€139,119
down €139,119 (-62.1%), from €224,179 to €85,060
- Taxes -€42,437
down €42,437 (-87.7%), from €48,367 to €5,930
- Staff costs -€29,904
down €29,904 (-71.6%), from €41,770 to €11,866
- Financial income -€22,862
down €22,862 (-92.0%), from €24,845 to €1,983
of which Non-recurring financial income: -€23,000
- Depreciation +€14,706
up €14,706 (+40.6%), from €36,243 to €50,949
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 | €712,729 | €558,720 | -€154,009 | -21.6% |
| Fixed assets | 21/28 | €163,166 | €112,836 | -€50,330 | -30.8% |
| Tangible fixed assets | 22/27 | €163,166 | €112,836 | -€50,330 | -30.8% |
| Land and buildings | 22 | €608 | €304 | -€304 | -50.0% |
| Plant, machinery and equipment | 23 | €1,919 | €1,399 | -€520 | -27.1% |
| Furniture and vehicles | 24 | €160,640 | €111,133 | -€49,506 | -30.8% |
| Current assets | 29/58 | €549,563 | €445,883 | -€103,679 | -18.9% |
| Stocks and contracts in progress | 3 | €5,342 | €3,688 | -€1,654 | -31.0% |
| Stocks | 30/36 | €5,342 | €3,688 | -€1,654 | -31.0% |
| Amounts receivable within one year | 40/41 | €104,688 | €29,991 | -€74,696 | -71.4% |
| Trade receivables | 40 | €84,129 | €22,504 | -€61,626 | -73.3% |
| Other amounts receivable | 41 | €20,559 | €7,488 | -€13,071 | -63.6% |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €398,951 | €371,611 | -€27,340 | -6.9% |
| Deferred charges and accrued income | 490/1 | €582 | €593 | +€11 | +1.9% |
| Total equity and liabilities | 10/49 | €712,729 | €558,720 | -€154,009 | -21.6% |
| Equity | 10/15 | €520,407 | €525,389 | +€4,982 | +1.0% |
| Contributions | 10/11 | €9,197 | €9,197 | = | 0.0% |
| Reserves | 13 | €508,020 | €516,192 | +€8,172 | +1.6% |
| Distributable reserves | 133 | €508,020 | €516,192 | +€8,172 | +1.6% |
| Profit (loss) carried forward | 14 | €3,190 | €0 | -€3,190 | -100% |
| Amounts payable | 17/49 | €192,322 | €33,330 | -€158,991 | -82.7% |
| Amounts payable after more than one year | 17 | €6,451 | €0 | -€6,451 | -100% |
| Financial debts | 170/4 | €6,451 | €0 | -€6,451 | -100% |
| Amounts payable within one year | 42/48 | €185,870 | €33,330 | -€152,540 | -82.1% |
| Current portion of amounts payable after more than one year | 42 | €15,289 | €6,451 | -€8,838 | -57.8% |
| Trade debts | 44 | €130,100 | €3,448 | -€126,652 | -97.3% |
| Suppliers | 440/4 | €130,100 | €3,448 | -€126,652 | -97.3% |
| Taxes, remuneration and social security | 45 | €28,170 | €17,513 | -€10,657 | -37.8% |
| Taxes | 450/3 | €22,884 | €15,161 | -€7,723 | -33.7% |
| Remuneration and social security | 454/9 | €5,286 | €2,352 | -€2,934 | -55.5% |
| Other amounts payable | 47/48 | €12,311 | €5,918 | -€6,393 | -51.9% |
| Non-recurring operating income | 76A | - | €14,000 | +€14,000 | |
| Remuneration, social security and pensions | 62 | €41,770 | €11,866 | -€29,904 | -71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,243 | €50,949 | +€14,706 | +40.6% |
| Other operating charges | 640/8 | €1,627 | €1,260 | -€367 | -22.6% |
| Gross operating margin | 9900 | €224,179 | €85,060 | -€139,119 | -62.1% |
| Operating profit (loss) | 9901 | €144,539 | €20,985 | -€123,554 | -85.5% |
| Financial income | 75/76B | €24,845 | €1,983 | -€22,862 | -92.0% |
| Recurring financial income | 75 | €1,845 | €1,983 | +€138 | +7.5% |
| Non-recurring financial income | 76B | €23,000 | - | -€23,000 | |
| Financial charges | 65/66B | €2,855 | €1,627 | -€1,228 | -43.0% |
| Recurring financial charges | 65 | €2,855 | €1,627 | -€1,228 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €166,528 | €21,341 | -€145,187 | -87.2% |
| Income taxes | 67/77 | €48,367 | €5,930 | -€42,437 | -87.7% |
| Profit (loss) for the period | 9904 | €118,161 | €15,411 | -€102,750 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €118,161 | €15,411 | -€102,750 | -87.0% |
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 14 October 2026 via checked.be.