BAMYAN: 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.
BAMYAN
Largest movements
- Stocks and contracts -€73,685
no longer reported in 2025 (was €73,685)
- Cash -€60,645
down €60,645 (-93.3%), from €64,972 to €4,327
mainly Net result for the year (-€140,402) and Receivables within one year (-€11,151)
- Receivables within one year +€11,151
up €11,151 (+76.0%), from €14,676 to €25,827
- Intangible fixed assets -€9,086
no longer reported in 2025 (was €9,086)
- Tangible fixed assets -€3,324
down €3,324 (-6.9%), from €47,971 to €44,647
of which Furniture and vehicles: -€3,130
- Profit (loss) carried forward -€140,402
down €140,402, from €125,943 to -€14,460
- Trade debts +€6,661
up €6,661 (+9.0%), from €73,801 to €80,461
- Tax, wage and social debts -€2,848
down €2,848 (-35.0%), from €8,147 to €5,299
of which Remuneration and social security: -€2,100
- Gross operating margin -€138,461
down €138,461, from €11,704 to -€126,756
- Depreciation -€11,989
down €11,989 (-79.3%), from €15,118 to €3,130
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 | €211,390 | €74,801 | -€136,589 | -64.6% |
| Fixed assets | 21/28 | €58,057 | €44,647 | -€13,410 | -23.1% |
| Intangible fixed assets | 21 | €9,086 | - | -€9,086 | |
| Tangible fixed assets | 22/27 | €47,971 | €44,647 | -€3,324 | -6.9% |
| Plant, machinery and equipment | 23 | €195 | - | -€195 | |
| Furniture and vehicles | 24 | €47,776 | €44,647 | -€3,130 | -6.6% |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €153,333 | €30,154 | -€123,179 | -80.3% |
| Stocks and contracts in progress | 3 | €73,685 | - | -€73,685 | |
| Stocks | 30/36 | €73,685 | - | -€73,685 | |
| Amounts receivable within one year | 40/41 | €14,676 | €25,827 | +€11,151 | +76.0% |
| Other amounts receivable | 41 | €14,676 | €25,827 | +€11,151 | +76.0% |
| Cash at bank and in hand | 54/58 | €64,972 | €4,327 | -€60,645 | -93.3% |
| Total equity and liabilities | 10/49 | €211,390 | €74,801 | -€136,589 | -64.6% |
| Equity | 10/15 | €129,443 | -€10,960 | -€140,402 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,943 | -€14,460 | -€140,402 | |
| Amounts payable | 17/49 | €81,948 | €85,760 | +€3,813 | +4.7% |
| Amounts payable within one year | 42/48 | €81,948 | €85,760 | +€3,813 | +4.7% |
| Trade debts | 44 | €73,801 | €80,461 | +€6,661 | +9.0% |
| Suppliers | 440/4 | €73,801 | €80,461 | +€6,661 | +9.0% |
| Taxes, remuneration and social security | 45 | €8,147 | €5,299 | -€2,848 | -35.0% |
| Taxes | 450/3 | €6,047 | €5,299 | -€748 | -12.4% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,118 | €3,130 | -€11,989 | -79.3% |
| Other operating charges | 640/8 | €796 | €1,076 | +€280 | +35.1% |
| Non-recurring operating charges | 66A | - | €9,281 | +€9,281 | |
| Gross operating margin | 9900 | €11,704 | -€126,756 | -€138,461 | |
| Operating profit (loss) | 9901 | -€4,210 | -€140,242 | -€136,032 | -3231.3% |
| Financial income | 75/76B | €314 | €20 | -€294 | -93.6% |
| Recurring financial income | 75 | €314 | €20 | -€294 | -93.6% |
| Financial charges | 65/66B | €161 | €180 | +€19 | +12.0% |
| Recurring financial charges | 65 | €161 | €180 | +€19 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,057 | -€140,402 | -€136,346 | -3360.9% |
| Profit (loss) for the period | 9904 | -€4,057 | -€140,402 | -€136,346 | -3360.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,057 | -€140,402 | -€136,346 | -3360.9% |
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.