BBAM COMMUNICATIONS: 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.
BBAM COMMUNICATIONS
Largest movements
- Receivables within one year +€78,548
up €78,548 (+256%), from €30,742 to €109,290
of which Other amounts receivable: +€81,125
- Financial fixed assets -€53,350
down €53,350 (-100%), from €53,350 to €0
- Cash +€44,158
up €44,158 (+230%), from €19,236 to €63,394
mainly Net result for the year (+€85,628) and Investment in fixed assets (net) (+€51,698)
- Intangible fixed assets -€8,057
down €8,057 (-27.0%), from €29,792 to €21,735
- Tangible fixed assets -€5,851
down €5,851 (-28.5%), from €20,501 to €14,651
of which Furniture and vehicles: -€6,578
- Reserves +€85,628
up €85,628 (+105%), from €81,750 to €167,378
- Tax, wage and social debts -€9,449
down €9,449 (-42.5%), from €22,226 to €12,777
of which Taxes: -€7,048
- Short-term financial debts -€9,000
down €9,000 (-100%), from €9,000 to €0
- Other debts -€7,322
down €7,322 (-100%), from €7,322 to €0
- Trade debts -€6,536
down €6,536 (-33.9%), from €19,287 to €12,751
- Gross operating margin +€80,522
up €80,522 (+120%), from €67,003 to €147,525
- Taxes +€5,490
up €5,490 (+74.7%), from €7,351 to €12,841
- Staff costs -€4,401
down €4,401 (-11.9%), from €36,949 to €32,548
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 | €158,585 | €211,905 | +€53,321 | +33.6% |
| Fixed assets | 21/28 | €103,644 | €36,386 | -€67,259 | -64.9% |
| Intangible fixed assets | 21 | €29,792 | €21,735 | -€8,057 | -27.0% |
| Tangible fixed assets | 22/27 | €20,501 | €14,651 | -€5,851 | -28.5% |
| Plant, machinery and equipment | 23 | €443 | €1,170 | +€727 | +164% |
| Furniture and vehicles | 24 | €20,059 | €13,481 | -€6,578 | -32.8% |
| Financial fixed assets | 28 | €53,350 | €0 | -€53,350 | -100% |
| Current assets | 29/58 | €54,940 | €175,520 | +€120,579 | +219% |
| Amounts receivable within one year | 40/41 | €30,742 | €109,290 | +€78,548 | +256% |
| Trade receivables | 40 | €21,890 | €19,314 | -€2,577 | -11.8% |
| Other amounts receivable | 41 | €8,851 | €89,976 | +€81,125 | +917% |
| Cash at bank and in hand | 54/58 | €19,236 | €63,394 | +€44,158 | +230% |
| Deferred charges and accrued income | 490/1 | €4,963 | €2,836 | -€2,127 | -42.9% |
| Total equity and liabilities | 10/49 | €158,585 | €211,905 | +€53,321 | +33.6% |
| Equity | 10/15 | €100,750 | €186,378 | +€85,628 | +85.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €81,750 | €167,378 | +€85,628 | +105% |
| Distributable reserves | 133 | €81,750 | €167,378 | +€85,628 | +105% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,834 | €25,527 | -€32,307 | -55.9% |
| Amounts payable within one year | 42/48 | €57,834 | €25,527 | -€32,307 | -55.9% |
| Financial debts | 43 | €9,000 | €0 | -€9,000 | -100% |
| Other loans | 439 | €9,000 | €0 | -€9,000 | -100% |
| Trade debts | 44 | €19,287 | €12,751 | -€6,536 | -33.9% |
| Suppliers | 440/4 | €19,287 | €12,751 | -€6,536 | -33.9% |
| Taxes, remuneration and social security | 45 | €22,226 | €12,777 | -€9,449 | -42.5% |
| Taxes | 450/3 | €14,780 | €7,732 | -€7,048 | -47.7% |
| Remuneration and social security | 454/9 | €7,446 | €5,044 | -€2,401 | -32.3% |
| Other amounts payable | 47/48 | €7,322 | €0 | -€7,322 | -100% |
| Non-recurring operating income | 76A | €521 | €93,149 | +€92,627 | +17,762% |
| Remuneration, social security and pensions | 62 | €36,949 | €32,548 | -€4,401 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,611 | €15,560 | +€950 | +6.5% |
| Other operating charges | 640/8 | €863 | €882 | +€19 | +2.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €67,003 | €147,525 | +€80,522 | +120% |
| Operating profit (loss) | 9901 | €14,581 | €98,534 | +€83,954 | +576% |
| Financial income | 75/76B | €476 | €278 | -€198 | -41.6% |
| Recurring financial income | 75 | €476 | €278 | -€198 | -41.6% |
| Financial charges | 65/66B | €296 | €344 | +€48 | +16.2% |
| Recurring financial charges | 65 | €296 | €344 | +€48 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €14,761 | €98,468 | +€83,708 | +567% |
| Income taxes | 67/77 | €7,351 | €12,841 | +€5,490 | +74.7% |
| Profit (loss) for the period | 9904 | €7,410 | €85,628 | +€78,218 | +1,056% |
| Profit (loss) for the period to be appropriated | 9905 | €7,410 | €85,628 | +€78,218 | +1,056% |
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 16 October 2026 via checked.be.