B.I.M.K.: 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.
B.I.M.K.
Largest movements
- Cash +€181,825
up €181,825 (+18.9%), from €960,379 to €1.1m
mainly Net result for the year (+€141,256) and Depreciation (+€33,039)
- Tangible fixed assets -€33,038
down €33,038 (-2.2%), from €1.5m to €1.5m
- Reserves +€141,000
up €141,000 (+14.1%), from €997,000 to €1.1m
- Turnover -€156,594
no longer reported in 2025 (was €156,594)
- Financial income +€37,175
up €37,175 (+324%), from €11,465 to €48,640
- Gross operating margin +€36,444
up €36,444 (+23.4%), from €155,584 to €192,028
- Taxes +€20,356
up €20,356 (+72.7%), from €27,995 to €48,351
- Other operating charges -€4,113
down €4,113 (-18.9%), from €21,763 to €17,650
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 | €2,873,466 | €3,035,753 | +€162,287 | +5.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,509,095 | €1,476,057 | -€33,038 | -2.2% |
| Tangible fixed assets | 22/27 | €1,509,095 | €1,476,057 | -€33,038 | -2.2% |
| Land and buildings | 22 | €1,509,095 | €1,476,057 | -€33,038 | -2.2% |
| Current assets | 29/58 | €1,364,371 | €1,559,696 | +€195,325 | +14.3% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | - | €13,500 | +€13,500 | |
| Other amounts receivable | 41 | - | €13,500 | +€13,500 | |
| Current investments | 50/53 | €403,992 | €403,992 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €960,379 | €1,142,204 | +€181,825 | +18.9% |
| Total equity and liabilities | 10/49 | €2,873,466 | €3,035,753 | +€162,287 | +5.6% |
| Equity | 10/15 | €2,867,688 | €3,008,944 | +€141,256 | +4.9% |
| Contributions | 10/11 | €1,870,000 | €1,870,000 | = | 0.0% |
| Reserves | 13 | €997,000 | €1,138,000 | +€141,000 | +14.1% |
| Distributable reserves | 133 | €997,000 | €1,138,000 | +€141,000 | +14.1% |
| Profit (loss) carried forward | 14 | €688 | €944 | +€256 | +37.2% |
| Amounts payable | 17/49 | €5,778 | €26,809 | +€21,031 | +364% |
| Amounts payable within one year | 42/48 | €5,778 | €26,809 | +€21,031 | +364% |
| Trade debts | 44 | €2,783 | €3,457 | +€674 | +24.2% |
| Suppliers | 440/4 | €2,783 | €3,457 | +€674 | +24.2% |
| Taxes, remuneration and social security | 45 | €2,995 | €23,352 | +€20,357 | +680% |
| Taxes | 450/3 | €2,995 | €23,352 | +€20,357 | +680% |
| Turnover | 70 | €156,594 | - | -€156,594 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,010 | - | -€1,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,878 | €33,039 | +€161 | +0.5% |
| Other operating charges | 640/8 | €21,763 | €17,650 | -€4,113 | -18.9% |
| Gross operating margin | 9900 | €155,584 | €192,028 | +€36,444 | +23.4% |
| Operating profit (loss) | 9901 | €100,943 | €141,339 | +€40,396 | +40.0% |
| Financial income | 75/76B | €11,465 | €48,640 | +€37,175 | +324% |
| Recurring financial income | 75 | €11,465 | €48,640 | +€37,175 | +324% |
| Financial charges | 65/66B | €428 | €372 | -€56 | -13.1% |
| Recurring financial charges | 65 | €428 | €372 | -€56 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €111,980 | €189,607 | +€77,627 | +69.3% |
| Income taxes | 67/77 | €27,995 | €48,351 | +€20,356 | +72.7% |
| Profit (loss) for the period | 9904 | €83,985 | €141,256 | +€57,271 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,985 | €141,256 | +€57,271 | +68.2% |
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 24 October 2026 via checked.be.