BDIMC: 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.
BDIMC
Largest movements
- Cash -€125,556
down €125,556 (-36.1%), from €347,583 to €222,027
mainly Investment in fixed assets (net) (-€147,089) and Trade debts (-€4,854)
- Financial fixed assets +€115,000
up €115,000 (+70.8%), from €162,525 to €277,525
- Tangible fixed assets +€20,639
up €20,639 (+58.8%), from €35,107 to €55,746
of which Other tangible fixed assets: +€19,092
- Deferred charges and accrued income -€7,692
down €7,692 (-55.8%), from €13,791 to €6,099
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€11,104
down €11,104 (-43.0%), from €25,822 to €14,718
- Financial income +€5,388
up €5,388 (+1669.8%), from €323 to €5,710
- Taxes +€1,731
up €1,731 (+118.5%), from €1,461 to €3,191
- Financial charges -€1,013
down €1,013 (-66.4%), from €1,525 to €512
- Depreciation +€978
up €978 (+9.3%), from €10,471 to €11,449
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €609,770 | €611,204 | +€1,433 | +0.2% |
| Fixed assets | 21/28 | €197,632 | €333,271 | +€135,639 | +68.6% |
| Tangible fixed assets | 22/27 | €35,107 | €55,746 | +€20,639 | +58.8% |
| Plant, machinery and equipment | 23 | €3,620 | €6,326 | +€2,706 | +74.7% |
| Furniture and vehicles | 24 | €4,747 | €3,589 | -€1,158 | -24.4% |
| Other tangible fixed assets | 26 | €26,740 | €45,832 | +€19,092 | +71.4% |
| Financial fixed assets | 28 | €162,525 | €277,525 | +€115,000 | +70.8% |
| Current assets | 29/58 | €412,138 | €277,932 | -€134,206 | -32.6% |
| Amounts receivable within one year | 40/41 | €50,764 | €49,806 | -€958 | -1.9% |
| Trade receivables | 40 | €37,071 | €35,875 | -€1,195 | -3.2% |
| Other amounts receivable | 41 | €13,694 | €13,931 | +€237 | +1.7% |
| Cash at bank and in hand | 54/58 | €347,583 | €222,027 | -€125,556 | -36.1% |
| Deferred charges and accrued income | 490/1 | €13,791 | €6,099 | -€7,692 | -55.8% |
| Total equity and liabilities | 10/49 | €609,770 | €611,204 | +€1,433 | +0.2% |
| Equity | 10/15 | €566,863 | €571,585 | +€4,722 | +0.8% |
| Contributions | 10/11 | €30,200 | €30,200 | = | 0.0% |
| Reserves | 13 | €536,663 | €541,385 | +€4,722 | +0.9% |
| Tax-exempt reserves | 132 | €8,820 | €8,820 | = | 0.0% |
| Distributable reserves | 133 | €527,843 | €532,565 | +€4,722 | +0.9% |
| Amounts payable | 17/49 | €42,908 | €39,619 | -€3,288 | -7.7% |
| Amounts payable within one year | 42/48 | €35,826 | €36,215 | +€389 | +1.1% |
| Trade debts | 44 | €31,454 | €26,601 | -€4,854 | -15.4% |
| Suppliers | 440/4 | €31,454 | €26,601 | -€4,854 | -15.4% |
| Taxes, remuneration and social security | 45 | €3,127 | €7,182 | +€4,054 | +129.7% |
| Taxes | 450/3 | €3,127 | €7,182 | +€4,054 | +129.7% |
| Other amounts payable | 47/48 | €1,245 | €2,433 | +€1,188 | +95.4% |
| Accrued charges and deferred income | 492/3 | €7,082 | €3,405 | -€3,677 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,471 | €11,449 | +€978 | +9.3% |
| Other operating charges | 640/8 | €696 | €554 | -€142 | -20.4% |
| Gross operating margin | 9900 | €25,822 | €14,718 | -€11,104 | -43.0% |
| Operating profit (loss) | 9901 | €14,655 | €2,715 | -€11,940 | -81.5% |
| Financial income | 75/76B | €323 | €5,710 | +€5,388 | +1669.8% |
| Recurring financial income | 75 | €323 | €5,710 | +€5,388 | +1669.8% |
| Financial charges | 65/66B | €1,525 | €512 | -€1,013 | -66.4% |
| Recurring financial charges | 65 | €1,525 | €512 | -€1,013 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €13,453 | €7,913 | -€5,540 | -41.2% |
| Income taxes | 67/77 | €1,461 | €3,191 | +€1,731 | +118.5% |
| Profit (loss) for the period | 9904 | €11,993 | €4,722 | -€7,271 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,993 | €4,722 | -€7,271 | -60.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.