A.R. BIM'S: 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.
A.R. BIM'S
Largest movements
- Cash -€73,372
down €73,372 (-74.3%), from €98,784 to €25,412
mainly Trade debts (-€69,897) and Debts after one year (-€37,694)
- Stocks and contracts +€31,051
up €31,051 (+13.5%), from €230,255 to €261,306
- Tangible fixed assets -€20,839
down €20,839 (-4.1%), from €502,248 to €481,409
of which Land and buildings: -€15,346
- Receivables within one year -€9,470
down €9,470 (-89.5%), from €10,586 to €1,116
of which Other amounts receivable: -€7,151
- Trade debts -€69,897
down €69,897 (-35.0%), from €199,425 to €129,528
- Profit (loss) carried forward +€37,936
up €37,936 (+41.3%), from €91,889 to €129,825
- Debts after one year -€37,694
down €37,694 (-14.7%), from €256,969 to €219,275
- Staff costs +€46,696
up €46,696 (+41.5%), from €112,631 to €159,327
- Gross operating margin +€11,979
up €11,979 (+4.4%), from €272,469 to €284,448
- Taxes -€6,805
down €6,805 (-36.7%), from €18,549 to €11,744
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 | €844,474 | €774,491 | -€69,983 | -8.3% |
| Fixed assets | 21/28 | €502,383 | €481,544 | -€20,839 | -4.1% |
| Tangible fixed assets | 22/27 | €502,248 | €481,409 | -€20,839 | -4.1% |
| Land and buildings | 22 | €365,020 | €349,674 | -€15,346 | -4.2% |
| Plant, machinery and equipment | 23 | €128,390 | €125,261 | -€3,129 | -2.4% |
| Furniture and vehicles | 24 | €4,771 | €5,892 | +€1,121 | +23.5% |
| Leasing and similar rights | 25 | €4,067 | €582 | -€3,485 | -85.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €342,091 | €292,947 | -€49,144 | -14.4% |
| Stocks and contracts in progress | 3 | €230,255 | €261,306 | +€31,051 | +13.5% |
| Stocks | 30/36 | €230,255 | €261,306 | +€31,051 | +13.5% |
| Amounts receivable within one year | 40/41 | €10,586 | €1,116 | -€9,470 | -89.5% |
| Trade receivables | 40 | €2,483 | €164 | -€2,319 | -93.4% |
| Other amounts receivable | 41 | €8,103 | €952 | -€7,151 | -88.3% |
| Cash at bank and in hand | 54/58 | €98,784 | €25,412 | -€73,372 | -74.3% |
| Deferred charges and accrued income | 490/1 | €2,466 | €5,113 | +€2,647 | +107% |
| Total equity and liabilities | 10/49 | €844,474 | €774,491 | -€69,983 | -8.3% |
| Equity | 10/15 | €271,889 | €309,825 | +€37,936 | +14.0% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,889 | €129,825 | +€37,936 | +41.3% |
| Amounts payable | 17/49 | €572,585 | €464,666 | -€107,919 | -18.8% |
| Amounts payable after more than one year | 17 | €256,969 | €219,275 | -€37,694 | -14.7% |
| Financial debts | 170/4 | €256,969 | €219,275 | -€37,694 | -14.7% |
| Amounts payable within one year | 42/48 | €315,616 | €245,391 | -€70,225 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €40,121 | €37,693 | -€2,428 | -6.1% |
| Trade debts | 44 | €199,425 | €129,528 | -€69,897 | -35.0% |
| Suppliers | 440/4 | €199,425 | €129,528 | -€69,897 | -35.0% |
| Taxes, remuneration and social security | 45 | €76,070 | €78,170 | +€2,100 | +2.8% |
| Taxes | 450/3 | €48,422 | €41,651 | -€6,771 | -14.0% |
| Remuneration and social security | 454/9 | €27,648 | €36,519 | +€8,871 | +32.1% |
| Remuneration, social security and pensions | 62 | €112,631 | €159,327 | +€46,696 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,372 | €40,689 | -€683 | -1.7% |
| Other operating charges | 640/8 | €18,333 | €15,694 | -€2,639 | -14.4% |
| Gross operating margin | 9900 | €272,469 | €284,448 | +€11,979 | +4.4% |
| Operating profit (loss) | 9901 | €100,133 | €68,738 | -€31,395 | -31.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €18,295 | €19,061 | +€766 | +4.2% |
| Recurring financial charges | 65 | €18,295 | €19,061 | +€766 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €81,838 | €49,680 | -€32,158 | -39.3% |
| Income taxes | 67/77 | €18,549 | €11,744 | -€6,805 | -36.7% |
| Profit (loss) for the period | 9904 | €63,289 | €37,936 | -€25,353 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,289 | €37,936 | -€25,353 | -40.1% |
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 29 October 2026 via checked.be.