AY-BIMS: what changed
Two fiscal 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.
AY-BIMS
Largest movements
- Receivables within one year +€31,618
up €31,618 (+3936.6%), from €803 to €32,421
of which Trade receivables: +€31,618
- Tangible fixed assets -€3,421
down €3,421 (-25.0%), from €13,709 to €10,288
of which Furniture and vehicles: -€2,380
- Trade debts +€24,774
up €24,774 (+193.9%), from €12,775 to €37,550
- Profit (loss) carried forward +€2,235
up €2,235 (+31.4%), from -€7,129 to -€4,894
- Tax, wage and social debts +€1,188
new in 2022: €1,188
- Gross operating margin +€9,034
up €9,034, from -€3,378 to €5,656
- Financial charges -€194
no longer reported in 2022 (was €194)
- Other operating charges -€161
no longer reported in 2022 (was €161)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,513 | €42,710 | +€28,197 | +194.3% |
| Fixed assets | 21/28 | €13,709 | €10,288 | -€3,421 | -25.0% |
| Tangible fixed assets | 22/27 | €13,709 | €10,288 | -€3,421 | -25.0% |
| Plant, machinery and equipment | 23 | €4,417 | €3,376 | -€1,041 | -23.6% |
| Furniture and vehicles | 24 | €9,292 | €6,912 | -€2,380 | -25.6% |
| Current assets | 29/58 | €804 | €32,422 | +€31,618 | +3932.4% |
| Amounts receivable within one year | 40/41 | €803 | €32,421 | +€31,618 | +3936.6% |
| Trade receivables | 40 | - | €31,618 | +€31,618 | |
| Other amounts receivable | 41 | €803 | €803 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €14,513 | €42,710 | +€28,197 | +194.3% |
| Equity | 10/15 | -€5,329 | -€3,094 | +€2,235 | +41.9% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,129 | -€4,894 | +€2,235 | +31.4% |
| Amounts payable | 17/49 | €19,842 | €45,804 | +€25,962 | +130.8% |
| Amounts payable within one year | 42/48 | €19,842 | €45,804 | +€25,962 | +130.8% |
| Trade debts | 44 | €12,775 | €37,550 | +€24,774 | +193.9% |
| Suppliers | 440/4 | €12,775 | €37,550 | +€24,774 | +193.9% |
| Taxes, remuneration and social security | 45 | - | €1,188 | +€1,188 | |
| Taxes | 450/3 | - | €1,188 | +€1,188 | |
| Other amounts payable | 47/48 | €7,067 | €7,067 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,395 | €3,421 | +€26 | +0.8% |
| Other operating charges | 640/8 | €161 | - | -€161 | |
| Gross operating margin | 9900 | -€3,378 | €5,656 | +€9,034 | |
| Operating profit (loss) | 9901 | -€6,935 | €2,235 | +€9,170 | |
| Financial charges | 65/66B | €194 | - | -€194 | |
| Recurring financial charges | 65 | €194 | - | -€194 | |
| Profit (loss) for the period before taxes | 9903 | -€7,129 | €2,235 | +€9,364 | |
| Profit (loss) for the period | 9904 | -€7,129 | €2,235 | +€9,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,129 | €2,235 | +€9,364 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.