BAIMMO: 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.
BAIMMO
Largest movements
- Receivables within one year +€30,000
up €30,000 (+166.4%), from €18,029 to €48,029
- Cash -€15,381
down €15,381 (-46.7%), from €32,935 to €17,554
mainly Debts after one year (-€32,997) and Receivables within one year (-€30,000)
- Tangible fixed assets -€11,023
down €11,023 (-3.4%), from €326,177 to €315,154
- Debts after one year -€32,997
down €32,997 (-30.8%), from €106,998 to €74,001
- Profit (loss) carried forward +€28,185
up €28,185 (+15.9%), from €177,425 to €205,610
- Tax, wage and social debts +€10,260
up €10,260 (+1245.3%), from €824 to €11,084
- Financial charges -€3,879
down €3,879 (-38.3%), from €10,124 to €6,245
- Taxes +€1,436
up €1,436 (+16.3%), from €8,824 to €10,260
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 | €377,141 | €380,737 | +€3,596 | +1.0% |
| Fixed assets | 21/28 | €326,177 | €315,154 | -€11,023 | -3.4% |
| Tangible fixed assets | 22/27 | €326,177 | €315,154 | -€11,023 | -3.4% |
| Land and buildings | 22 | €326,177 | €315,154 | -€11,023 | -3.4% |
| Current assets | 29/58 | €50,964 | €65,583 | +€14,619 | +28.7% |
| Amounts receivable within one year | 40/41 | €18,029 | €48,029 | +€30,000 | +166.4% |
| Other amounts receivable | 41 | €18,029 | €48,029 | +€30,000 | +166.4% |
| Cash at bank and in hand | 54/58 | €32,935 | €17,554 | -€15,381 | -46.7% |
| Total equity and liabilities | 10/49 | €377,141 | €380,737 | +€3,596 | +1.0% |
| Equity | 10/15 | €197,885 | €226,070 | +€28,185 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,425 | €205,610 | +€28,185 | +15.9% |
| Amounts payable | 17/49 | €179,256 | €154,667 | -€24,589 | -13.7% |
| Amounts payable after more than one year | 17 | €106,998 | €74,001 | -€32,997 | -30.8% |
| Financial debts | 170/4 | €106,998 | €74,001 | -€32,997 | -30.8% |
| Amounts payable within one year | 42/48 | €72,258 | €80,666 | +€8,408 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €37,113 | €38,761 | +€1,648 | +4.4% |
| Taxes, remuneration and social security | 45 | €824 | €11,084 | +€10,260 | +1245.3% |
| Taxes | 450/3 | €824 | €11,084 | +€10,260 | +1245.3% |
| Other amounts payable | 47/48 | €34,321 | €30,821 | -€3,500 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,023 | €11,023 | = | 0.0% |
| Other operating charges | 640/8 | €5,412 | €5,572 | +€160 | +3.0% |
| Gross operating margin | 9900 | €60,701 | €61,285 | +€584 | +1.0% |
| Operating profit (loss) | 9901 | €44,267 | €44,690 | +€424 | +1.0% |
| Financial charges | 65/66B | €10,124 | €6,245 | -€3,879 | -38.3% |
| Recurring financial charges | 65 | €10,124 | €6,245 | -€3,879 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €34,143 | €38,445 | +€4,302 | +12.6% |
| Income taxes | 67/77 | €8,824 | €10,260 | +€1,436 | +16.3% |
| Profit (loss) for the period | 9904 | €25,319 | €28,185 | +€2,866 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,319 | €28,185 | +€2,866 | +11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.