BHIMBER: 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.
BHIMBER
Largest movements
- Stocks and contracts -€2,035
down €2,035 (-14.0%), from €14,580 to €12,545
- Cash -€1,144
down €1,144 (-39.9%), from €2,865 to €1,721
mainly Other debts (-€14,938)
- Tangible fixed assets -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Other debts -€14,938
down €14,938 (-65.9%), from €22,660 to €7,722
- Profit (loss) carried forward +€6,514
up €6,514 (+49.6%), from -€13,139 to -€6,625
- Trade debts +€4,133
up €4,133 (+107.5%), from €3,844 to €7,977
- Turnover +€67,107
up €67,107 (+36.5%), from €184,002 to €251,109
- Purchases and services +€32,964
up €32,964 (+17.0%), from €194,161 to €227,125
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 | €20,445 | €16,266 | -€4,179 | -20.4% |
| Fixed assets | 21/28 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Tangible fixed assets | 22/27 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Furniture and vehicles | 24 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Current assets | 29/58 | €17,445 | €14,266 | -€3,179 | -18.2% |
| Stocks and contracts in progress | 3 | €14,580 | €12,545 | -€2,035 | -14.0% |
| Stocks | 30/36 | €14,580 | €12,545 | -€2,035 | -14.0% |
| Cash at bank and in hand | 54/58 | €2,865 | €1,721 | -€1,144 | -39.9% |
| Total equity and liabilities | 10/49 | €20,445 | €16,266 | -€4,179 | -20.4% |
| Equity | 10/15 | -€6,623 | -€109 | +€6,514 | +98.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €316 | €316 | = | 0.0% |
| Non-distributable reserves | 130/1 | €316 | €316 | = | 0.0% |
| Reserves not available under the articles | 1311 | €316 | €316 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,139 | -€6,625 | +€6,514 | +49.6% |
| Amounts payable | 17/49 | €27,068 | €16,375 | -€10,693 | -39.5% |
| Amounts payable within one year | 42/48 | €27,068 | €16,375 | -€10,693 | -39.5% |
| Trade debts | 44 | €3,844 | €7,977 | +€4,133 | +107.5% |
| Suppliers | 440/4 | €3,844 | €7,977 | +€4,133 | +107.5% |
| Taxes, remuneration and social security | 45 | €564 | €676 | +€112 | +19.9% |
| Taxes | 450/3 | €414 | €526 | +€112 | +27.1% |
| Remuneration and social security | 454/9 | €150 | €150 | = | 0.0% |
| Other amounts payable | 47/48 | €22,660 | €7,722 | -€14,938 | -65.9% |
| Turnover | 70 | €184,002 | €251,109 | +€67,107 | +36.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €194,161 | €227,125 | +€32,964 | +17.0% |
| Remuneration, social security and pensions | 62 | €15,000 | €15,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €695 | €1,339 | +€644 | +92.7% |
| Gross operating margin | 9900 | €25,419 | €23,984 | -€1,435 | -5.6% |
| Operating profit (loss) | 9901 | €8,724 | €6,645 | -€2,079 | -23.8% |
| Financial charges | 65/66B | €106 | €131 | +€25 | +23.6% |
| Recurring financial charges | 65 | €106 | €131 | +€25 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €8,618 | €6,514 | -€2,104 | -24.4% |
| Profit (loss) for the period | 9904 | €8,618 | €6,514 | -€2,104 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,618 | €6,514 | -€2,104 | -24.4% |
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 4 October 2026 via checked.be.