BIAM: 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.
BIAM
Largest movements
- Tangible fixed assets -€4,242
down €4,242 (-2.3%), from €186,033 to €181,791
- Deferred charges and accrued income -€2,500
no longer reported in 2024 (was €2,500)
- Debts after one year -€13,751
down €13,751 (-25.5%), from €53,854 to €40,103
- Reserves +€7,290
up €7,290 (+21.7%), from €33,607 to €40,897
of which Distributable reserves: +€7,290
- Other debts +€3,500
up €3,500 (+5.9%), from €59,701 to €63,201
- Trade debts -€3,012
down €3,012 (-46.0%), from €6,548 to €3,536
- Other operating charges -€3,907
down €3,907 (-57.3%), from €6,817 to €2,910
- Taxes +€1,315
up €1,315 (+92.9%), from €1,416 to €2,731
- Financial charges -€426
down €426 (-9.7%), from €4,387 to €3,961
- Gross operating margin +€383
up €383 (+1.8%), from €20,885 to €21,268
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 | €191,048 | €185,649 | -€5,399 | -2.8% |
| Formation expenses | 20 | €970 | €836 | -€134 | -13.8% |
| Fixed assets | 21/28 | €186,033 | €181,791 | -€4,242 | -2.3% |
| Tangible fixed assets | 22/27 | €186,033 | €181,791 | -€4,242 | -2.3% |
| Land and buildings | 22 | €186,033 | €181,791 | -€4,242 | -2.3% |
| Current assets | 29/58 | €4,045 | €3,021 | -€1,024 | -25.3% |
| Cash at bank and in hand | 54/58 | €1,545 | €3,021 | +€1,476 | +95.6% |
| Deferred charges and accrued income | 490/1 | €2,500 | - | -€2,500 | |
| Total equity and liabilities | 10/49 | €191,048 | €185,649 | -€5,399 | -2.8% |
| Equity | 10/15 | €52,314 | €59,604 | +€7,290 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,607 | €40,897 | +€7,290 | +21.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,747 | €39,037 | +€7,290 | +23.0% |
| Profit (loss) carried forward | 14 | €107 | €107 | -€0 | -0.3% |
| Amounts payable | 17/49 | €138,734 | €126,045 | -€12,689 | -9.1% |
| Amounts payable after more than one year | 17 | €53,854 | €40,103 | -€13,751 | -25.5% |
| Financial debts | 170/4 | €53,854 | €40,103 | -€13,751 | -25.5% |
| Amounts payable within one year | 42/48 | €83,756 | €84,762 | +€1,006 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €13,750 | €13,750 | +€0 | 0.0% |
| Trade debts | 44 | €6,548 | €3,536 | -€3,012 | -46.0% |
| Suppliers | 440/4 | €6,548 | €3,536 | -€3,012 | -46.0% |
| Taxes, remuneration and social security | 45 | €3,757 | €4,274 | +€517 | +13.8% |
| Taxes | 450/3 | €3,757 | €4,274 | +€517 | +13.8% |
| Other amounts payable | 47/48 | €59,701 | €63,201 | +€3,500 | +5.9% |
| Accrued charges and deferred income | 492/3 | €1,124 | €1,180 | +€56 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,376 | €4,376 | -€0 | 0.0% |
| Other operating charges | 640/8 | €6,817 | €2,910 | -€3,907 | -57.3% |
| Gross operating margin | 9900 | €20,885 | €21,268 | +€383 | +1.8% |
| Operating profit (loss) | 9901 | €9,692 | €13,982 | +€4,290 | +44.3% |
| Financial charges | 65/66B | €4,387 | €3,961 | -€426 | -9.7% |
| Recurring financial charges | 65 | €4,387 | €3,961 | -€426 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €5,305 | €10,021 | +€4,716 | +88.9% |
| Income taxes | 67/77 | €1,416 | €2,731 | +€1,315 | +92.9% |
| Profit (loss) for the period | 9904 | €3,889 | €7,291 | +€3,402 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,889 | €7,291 | +€3,402 | +87.5% |
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 2 October 2026 via checked.be.