BAMS Paul: 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.
BAMS Paul
Largest movements
- Tangible fixed assets -€23,222
down €23,222 (-36.1%), from €64,345 to €41,123
of which Land and buildings: -€23,689
- Stocks and contracts +€5,700
new in 2024: €5,700
- Receivables within one year +€2,509
up €2,509 (+107%), from €2,350 to €4,859
of which Other amounts receivable: +€3,008
- Cash +€807
up €807 (+78.2%), from €1,032 to €1,839
mainly Depreciation (+€24,089) and Other debts (+€14,736)
- Debts after one year -€28,714
down €28,714 (-32.2%), from €89,288 to €60,574
- Other debts +€14,736
up €14,736 (+144%), from €10,205 to €24,941
- Trade debts -€3,831
down €3,831 (-93.4%), from €4,104 to €273
- Profit (loss) carried forward +€2,996
up €2,996 (+1.1%), from -€271,273 to -€268,277
- Current portion of long-term debt +€1,000
up €1,000 (+3.6%), from €27,714 to €28,714
- Gross operating margin +€131,099
up €131,099, from -€97,658 to €33,441
- Write-downs -€113,089
no longer reported in 2024 (was €113,089)
- Financial charges -€8,705
down €8,705 (-67.3%), from €12,926 to €4,221
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,701 | €55,887 | -€13,813 | -19.8% |
| Fixed assets | 21/28 | €64,345 | €41,123 | -€23,222 | -36.1% |
| Tangible fixed assets | 22/27 | €64,345 | €41,123 | -€23,222 | -36.1% |
| Land and buildings | 22 | €62,895 | €39,206 | -€23,689 | -37.7% |
| Plant, machinery and equipment | 23 | €1,450 | €1,917 | +€466 | +32.2% |
| Current assets | 29/58 | €5,355 | €14,765 | +€9,409 | +176% |
| Stocks and contracts in progress | 3 | - | €5,700 | +€5,700 | |
| Stocks | 30/36 | - | €5,700 | +€5,700 | |
| Amounts receivable within one year | 40/41 | €2,350 | €4,859 | +€2,509 | +107% |
| Trade receivables | 40 | €1,084 | €585 | -€499 | -46.1% |
| Other amounts receivable | 41 | €1,266 | €4,274 | +€3,008 | +238% |
| Cash at bank and in hand | 54/58 | €1,032 | €1,839 | +€807 | +78.2% |
| Deferred charges and accrued income | 490/1 | €1,974 | €2,367 | +€394 | +19.9% |
| Total equity and liabilities | 10/49 | €69,701 | €55,887 | -€13,813 | -19.8% |
| Equity | 10/15 | -€61,611 | -€58,615 | +€2,996 | +4.9% |
| Contributions | 10/11 | €176,200 | €176,200 | = | 0.0% |
| Reserves | 13 | €33,462 | €33,462 | = | 0.0% |
| Non-distributable reserves | 130/1 | €953 | €953 | = | 0.0% |
| Reserves not available under the articles | 1311 | €953 | €953 | = | 0.0% |
| Distributable reserves | 133 | €32,509 | €32,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,273 | -€268,277 | +€2,996 | +1.1% |
| Amounts payable | 17/49 | €131,311 | €114,502 | -€16,809 | -12.8% |
| Amounts payable after more than one year | 17 | €89,288 | €60,574 | -€28,714 | -32.2% |
| Financial debts | 170/4 | €89,288 | €60,574 | -€28,714 | -32.2% |
| Amounts payable within one year | 42/48 | €42,023 | €53,928 | +€11,905 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €27,714 | €28,714 | +€1,000 | +3.6% |
| Trade debts | 44 | €4,104 | €273 | -€3,831 | -93.4% |
| Suppliers | 440/4 | €4,104 | €273 | -€3,831 | -93.4% |
| Other amounts payable | 47/48 | €10,205 | €24,941 | +€14,736 | +144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,705 | €24,089 | -€615 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €113,089 | - | -€113,089 | |
| Other operating charges | 640/8 | €1,848 | €2,148 | +€301 | +16.3% |
| Gross operating margin | 9900 | -€97,658 | €33,441 | +€131,099 | |
| Operating profit (loss) | 9901 | -€237,300 | €7,203 | +€244,503 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €12,926 | €4,221 | -€8,705 | -67.3% |
| Recurring financial charges | 65 | €12,926 | €4,221 | -€8,705 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | -€250,225 | €2,996 | +€253,221 | |
| Profit (loss) for the period | 9904 | -€250,225 | €2,996 | +€253,221 | |
| Profit (loss) for the period to be appropriated | 9905 | -€250,225 | €2,996 | +€253,221 |
Source: filed annual accounts (NBB), financial years ended 31 August 2023 and 31 August 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.