BAMYA: 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.
BAMYA
Largest movements
- Receivables within one year +€13,437
up €13,437 (+153.8%), from €8,736 to €22,173
of which Trade receivables: +€15,053
- Tangible fixed assets -€3,535
down €3,535 (-24.2%), from €14,626 to €11,091
of which Furniture and vehicles: -€2,004
- Stocks and contracts +€2,628
up €2,628 (+68.7%), from €3,827 to €6,455
- Cash -€1,797
down €1,797 (-16.5%), from €10,873 to €9,076
mainly Receivables within one year (-€13,437) and Stocks and contracts (-€2,628)
- Trade debts +€6,900
up €6,900 (+264.2%), from €2,612 to €9,513
- Other debts +€4,097
up €4,097 (+31.2%), from €13,141 to €17,239
- Gross operating margin +€8,963
up €8,963 (+30.8%), from €29,135 to €38,098
- Staff costs +€7,472
up €7,472 (+29.5%), from €25,332 to €32,803
- Depreciation +€1,426
up €1,426 (+67.6%), from €2,109 to €3,535
- Financial charges +€975
up €975 (+1057.5%), from €92 to €1,067
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 | €38,062 | €49,195 | +€11,133 | +29.2% |
| Fixed assets | 21/28 | €14,626 | €11,491 | -€3,135 | -21.4% |
| Tangible fixed assets | 22/27 | €14,626 | €11,091 | -€3,535 | -24.2% |
| Plant, machinery and equipment | 23 | €5,506 | €3,975 | -€1,531 | -27.8% |
| Furniture and vehicles | 24 | €9,120 | €7,116 | -€2,004 | -22.0% |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €23,436 | €37,704 | +€14,268 | +60.9% |
| Stocks and contracts in progress | 3 | €3,827 | €6,455 | +€2,628 | +68.7% |
| Stocks | 30/36 | €3,827 | €6,455 | +€2,628 | +68.7% |
| Amounts receivable within one year | 40/41 | €8,736 | €22,173 | +€13,437 | +153.8% |
| Trade receivables | 40 | €5,337 | €20,390 | +€15,053 | +282.0% |
| Other amounts receivable | 41 | €3,399 | €1,783 | -€1,616 | -47.5% |
| Cash at bank and in hand | 54/58 | €10,873 | €9,076 | -€1,797 | -16.5% |
| Total equity and liabilities | 10/49 | €38,062 | €49,195 | +€11,133 | +29.2% |
| Equity | 10/15 | €20,985 | €21,241 | +€256 | +1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €985 | €1,241 | +€256 | +26.0% |
| Amounts payable | 17/49 | €17,077 | €27,954 | +€10,877 | +63.7% |
| Amounts payable within one year | 42/48 | €17,077 | €27,954 | +€10,877 | +63.7% |
| Trade debts | 44 | €2,612 | €9,513 | +€6,900 | +264.2% |
| Suppliers | 440/4 | €2,612 | €9,513 | +€6,900 | +264.2% |
| Taxes, remuneration and social security | 45 | €1,324 | €1,203 | -€120 | -9.1% |
| Taxes | 450/3 | €289 | €347 | +€58 | +20.2% |
| Remuneration and social security | 454/9 | €1,035 | €856 | -€179 | -17.3% |
| Other amounts payable | 47/48 | €13,141 | €17,239 | +€4,097 | +31.2% |
| Remuneration, social security and pensions | 62 | €25,332 | €32,803 | +€7,472 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €3,535 | +€1,426 | +67.6% |
| Other operating charges | 640/8 | €361 | €373 | +€12 | +3.3% |
| Gross operating margin | 9900 | €29,135 | €38,098 | +€8,963 | +30.8% |
| Operating profit (loss) | 9901 | €1,334 | €1,386 | +€53 | +3.9% |
| Financial charges | 65/66B | €92 | €1,067 | +€975 | +1057.5% |
| Recurring financial charges | 65 | €92 | €1,067 | +€975 | +1057.5% |
| Profit (loss) for the period before taxes | 9903 | €1,242 | €320 | -€922 | -74.3% |
| Income taxes | 67/77 | €256 | €64 | -€192 | -75.1% |
| Profit (loss) for the period | 9904 | €985 | €256 | -€729 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €985 | €256 | -€729 | -74.0% |
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 10 October 2026 via checked.be.