BIDM: 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.
BIDM
Largest movements
- Cash +€59,699
up €59,699 (+172%), from €34,662 to €94,361
mainly Net result for the year (+€35,588) and Receivables within one year (+€30,320)
- Receivables within one year -€30,320
down €30,320 (-58.5%), from €51,852 to €21,533
of which Trade receivables: -€31,853
- Tangible fixed assets -€3,102
down €3,102 (-13.2%), from €23,464 to €20,363
of which Other tangible fixed assets: -€2,821
- Profit (loss) carried forward +€35,588
up €35,588 (+132%), from €26,889 to €62,478
- Current portion of long-term debt -€4,991
down €4,991 (-100%), from €4,991 to €0
- Tax, wage and social debts -€4,803
down €4,803 (-85.9%), from €5,595 to €791
of which Taxes: -€4,803
- Accrued charges and deferred income +€4,109
up €4,109 (+18.4%), from €22,307 to €26,415
- Trade debts -€3,988
down €3,988 (-35.7%), from €11,171 to €7,183
- Gross operating margin +€12,954
up €12,954 (+31.3%), from €41,378 to €54,332
- Taxes +€7,461
up €7,461 (+142%), from €5,268 to €12,728
- Depreciation -€1,096
down €1,096 (-19.5%), from €5,612 to €4,516
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.
Derived cash bridge
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 | €112,276 | €137,958 | +€25,681 | +22.9% |
| Fixed assets | 21/28 | €23,508 | €20,406 | -€3,102 | -13.2% |
| Tangible fixed assets | 22/27 | €23,464 | €20,363 | -€3,102 | -13.2% |
| Furniture and vehicles | 24 | €2,948 | €2,668 | -€281 | -9.5% |
| Other tangible fixed assets | 26 | €20,516 | €17,695 | -€2,821 | -13.8% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €88,769 | €117,552 | +€28,783 | +32.4% |
| Amounts receivable within one year | 40/41 | €51,852 | €21,533 | -€30,320 | -58.5% |
| Trade receivables | 40 | €51,585 | €19,732 | -€31,853 | -61.7% |
| Other amounts receivable | 41 | €267 | €1,801 | +€1,534 | +574% |
| Cash at bank and in hand | 54/58 | €34,662 | €94,361 | +€59,699 | +172% |
| Deferred charges and accrued income | 490/1 | €2,255 | €1,658 | -€597 | -26.5% |
| Total equity and liabilities | 10/49 | €112,276 | €137,958 | +€25,681 | +22.9% |
| Equity | 10/15 | €56,810 | €92,398 | +€35,588 | +62.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €28,420 | €28,420 | = | 0.0% |
| Distributable reserves | 133 | €28,420 | €28,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,889 | €62,478 | +€35,588 | +132% |
| Amounts payable | 17/49 | €55,467 | €45,560 | -€9,907 | -17.9% |
| Amounts payable after more than one year | 17 | €10,642 | €10,642 | = | 0.0% |
| Financial debts | 170/4 | €10,642 | €10,642 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,518 | €8,502 | -€14,016 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €4,991 | €0 | -€4,991 | -100% |
| Trade debts | 44 | €11,171 | €7,183 | -€3,988 | -35.7% |
| Suppliers | 440/4 | €11,171 | €7,183 | -€3,988 | -35.7% |
| Taxes, remuneration and social security | 45 | €5,595 | €791 | -€4,803 | -85.9% |
| Taxes | 450/3 | €5,595 | €791 | -€4,803 | -85.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €761 | €528 | -€233 | -30.6% |
| Accrued charges and deferred income | 492/3 | €22,307 | €26,415 | +€4,109 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,612 | €4,516 | -€1,096 | -19.5% |
| Other operating charges | 640/8 | €7 | €199 | +€192 | +2,725% |
| Non-recurring operating charges | 66A | €337 | €0 | -€337 | -100% |
| Gross operating margin | 9900 | €41,378 | €54,332 | +€12,954 | +31.3% |
| Operating profit (loss) | 9901 | €35,422 | €49,617 | +€14,195 | +40.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,734 | €1,300 | -€434 | -25.0% |
| Recurring financial charges | 65 | €1,734 | €1,300 | -€434 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €33,688 | €48,317 | +€14,629 | +43.4% |
| Income taxes | 67/77 | €5,268 | €12,728 | +€7,461 | +142% |
| Profit (loss) for the period | 9904 | €28,420 | €35,588 | +€7,168 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,420 | €35,588 | +€7,168 | +25.2% |
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 23 October 2026 via checked.be.