BIFIMCO: 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.
BIFIMCO
Largest movements
- Tangible fixed assets -€13,555
down €13,555 (-2.8%), from €482,562 to €469,006
of which Land and buildings: -€14,375
- Other debts +€11,142
up €11,142 (+6.2%), from €179,789 to €190,931
- Debts after one year -€10,139
down €10,139 (-21.7%), from €46,822 to €36,682
- Financial charges -€1,438
down €1,438 (-61.7%), from €2,329 to €891
- Gross operating margin -€1,190
down €1,190 (-13.3%), from €8,933 to €7,744
- Financial income +€294
up €294 (+4899.7%), from €6 to €300
- Depreciation +€139
up €139 (+0.9%), from €14,806 to €14,944
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,623 | €501,486 | -€8,137 | -1.6% |
| Fixed assets | 21/28 | €483,733 | €470,375 | -€13,358 | -2.8% |
| Tangible fixed assets | 22/27 | €482,562 | €469,006 | -€13,555 | -2.8% |
| Land and buildings | 22 | €479,813 | €465,439 | -€14,375 | -3.0% |
| Plant, machinery and equipment | 23 | €2,748 | €3,568 | +€819 | +29.8% |
| Financial fixed assets | 28 | €1,172 | €1,369 | +€197 | +16.8% |
| Current assets | 29/58 | €25,890 | €31,111 | +€5,221 | +20.2% |
| Amounts receivable within one year | 40/41 | €19,945 | €20,005 | +€60 | +0.3% |
| Other amounts receivable | 41 | €19,945 | €20,005 | +€60 | +0.3% |
| Current investments | 50/53 | €4,994 | €5,260 | +€266 | +5.3% |
| Cash at bank and in hand | 54/58 | €951 | €5,036 | +€4,085 | +429.6% |
| Deferred charges and accrued income | 490/1 | - | €810 | +€810 | |
| Total equity and liabilities | 10/49 | €509,623 | €501,486 | -€8,137 | -1.6% |
| Equity | 10/15 | €210,680 | €202,484 | -€8,195 | -3.9% |
| Contributions | 10/11 | €185,000 | €185,000 | = | 0.0% |
| Capital | 10 | €185,000 | €185,000 | = | 0.0% |
| Issued capital | 100 | €185,000 | €185,000 | = | 0.0% |
| Reserves | 13 | €120,015 | €115,852 | -€4,162 | -3.5% |
| Tax-exempt reserves | 132 | €120,015 | €115,852 | -€4,162 | -3.5% |
| Profit (loss) carried forward | 14 | -€94,335 | -€98,368 | -€4,033 | -4.3% |
| Provisions and deferred taxes | 16 | €61,798 | €59,655 | -€2,143 | -3.5% |
| Deferred taxes | 168 | €61,798 | €59,655 | -€2,143 | -3.5% |
| Amounts payable | 17/49 | €237,145 | €239,347 | +€2,202 | +0.9% |
| Amounts payable after more than one year | 17 | €46,822 | €36,682 | -€10,139 | -21.7% |
| Financial debts | 170/4 | €46,822 | €36,682 | -€10,139 | -21.7% |
| Amounts payable within one year | 42/48 | €190,239 | €202,579 | +€12,341 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €9,991 | €10,139 | +€148 | +1.5% |
| Trade debts | 44 | €458 | €1,509 | +€1,051 | +229.4% |
| Suppliers | 440/4 | €458 | €1,509 | +€1,051 | +229.4% |
| Other amounts payable | 47/48 | €179,789 | €190,931 | +€11,142 | +6.2% |
| Accrued charges and deferred income | 492/3 | €85 | €85 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,806 | €14,944 | +€139 | +0.9% |
| Other operating charges | 640/8 | €2,454 | €2,541 | +€88 | +3.6% |
| Gross operating margin | 9900 | €8,933 | €7,744 | -€1,190 | -13.3% |
| Operating profit (loss) | 9901 | -€8,326 | -€9,742 | -€1,416 | -17.0% |
| Financial income | 75/76B | €6 | €300 | +€294 | +4899.7% |
| Recurring financial income | 75 | €6 | €300 | +€294 | +4899.7% |
| Financial charges | 65/66B | €2,329 | €891 | -€1,438 | -61.7% |
| Recurring financial charges | 65 | €2,329 | €891 | -€1,438 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,649 | -€10,333 | +€316 | +3.0% |
| Transfer from deferred taxes | 780 | €2,143 | €2,143 | = | 0.0% |
| Income taxes | 67/77 | €2 | €6 | +€4 | +210.6% |
| Profit (loss) for the period | 9904 | -€8,507 | -€8,195 | +€312 | +3.7% |
| Transfer from tax-exempt reserves | 789 | €4,162 | €4,162 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,345 | -€4,033 | +€312 | +7.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.