BE BIM: 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.
BE BIM
Largest movements
- Cash +€6,334
up €6,334 (+38.4%), from €16,492 to €22,827
mainly Net result for the year (+€5,905) and Other debts (+€5,000)
- Tangible fixed assets -€4,472
down €4,472 (-69.3%), from €6,453 to €1,981
- Receivables within one year +€2,688
up €2,688 (+13.4%), from €20,135 to €22,823
of which Trade receivables: +€2,870
- Other debts +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€905
up €905, from -€182 to €723
- Trade debts -€804
down €804 (-18.8%), from €4,276 to €3,472
- Tax, wage and social debts -€505
down €505 (-11.7%), from €4,303 to €3,799
- Gross operating margin +€6,953
up €6,953 (+125.7%), from €5,531 to €12,484
- Taxes +€1,826
up €1,826 (+291.4%), from €627 to €2,453
- Depreciation -€695
down €695 (-13.4%), from €5,167 to €4,472
- Other operating charges +€364
up €364 (+44.4%), from €820 to €1,184
- Financial income +€331
up €331 (+25.2%), from €1,315 to €1,646
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 | €44,185 | €48,781 | +€4,597 | +10.4% |
| Fixed assets | 21/28 | €6,453 | €1,981 | -€4,472 | -69.3% |
| Tangible fixed assets | 22/27 | €6,453 | €1,981 | -€4,472 | -69.3% |
| Furniture and vehicles | 24 | €6,453 | €1,981 | -€4,472 | -69.3% |
| Current assets | 29/58 | €37,732 | €46,800 | +€9,069 | +24.0% |
| Amounts receivable within one year | 40/41 | €20,135 | €22,823 | +€2,688 | +13.4% |
| Trade receivables | 40 | €13,237 | €16,107 | +€2,870 | +21.7% |
| Other amounts receivable | 41 | €6,898 | €6,716 | -€182 | -2.6% |
| Cash at bank and in hand | 54/58 | €16,492 | €22,827 | +€6,334 | +38.4% |
| Deferred charges and accrued income | 490/1 | €1,105 | €1,151 | +€46 | +4.2% |
| Total equity and liabilities | 10/49 | €44,185 | €48,781 | +€4,597 | +10.4% |
| Equity | 10/15 | €35,605 | €36,511 | +€905 | +2.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,788 | €32,788 | = | 0.0% |
| Distributable reserves | 133 | €32,788 | €32,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€182 | €723 | +€905 | |
| Amounts payable | 17/49 | €8,579 | €12,270 | +€3,691 | +43.0% |
| Amounts payable within one year | 42/48 | €8,579 | €12,270 | +€3,691 | +43.0% |
| Trade debts | 44 | €4,276 | €3,472 | -€804 | -18.8% |
| Suppliers | 440/4 | €4,276 | €3,472 | -€804 | -18.8% |
| Taxes, remuneration and social security | 45 | €4,303 | €3,799 | -€505 | -11.7% |
| Taxes | 450/3 | €4,303 | €3,799 | -€505 | -11.7% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,167 | €4,472 | -€695 | -13.4% |
| Other operating charges | 640/8 | €820 | €1,184 | +€364 | +44.4% |
| Non-recurring operating charges | 66A | €266 | - | -€266 | |
| Gross operating margin | 9900 | €5,531 | €12,484 | +€6,953 | +125.7% |
| Operating profit (loss) | 9901 | -€722 | €6,828 | +€7,550 | |
| Financial income | 75/76B | €1,315 | €1,646 | +€331 | +25.2% |
| Recurring financial income | 75 | €1,315 | €1,646 | +€331 | +25.2% |
| Financial charges | 65/66B | €149 | €115 | -€34 | -22.5% |
| Recurring financial charges | 65 | €149 | €115 | -€34 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €444 | €8,359 | +€7,914 | +1780.9% |
| Income taxes | 67/77 | €627 | €2,453 | +€1,826 | +291.4% |
| Profit (loss) for the period | 9904 | -€182 | €5,905 | +€6,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€182 | €5,905 | +€6,088 |
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 10 October 2026 via checked.be.