BIFRIMMO: 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.
BIFRIMMO
Largest movements
- Cash +€72,344
up €72,344 (+17.2%), from €420,267 to €492,611
mainly Net result for the year (+€105,015) and Receivables within one year (+€36,260)
- Receivables within one year -€36,260
down €36,260 (-100%), from €36,260 to €0
- Reserves +€105,015
up €105,015 (+23.8%), from €441,577 to €546,592
of which Distributable reserves: +€105,015
- Other debts -€67,712
down €67,712 (-100%), from €67,712 to €0
- Gross operating margin +€10,313
up €10,313 (+6.3%), from €164,636 to €174,949
- Taxes +€2,777
up €2,777 (+6.0%), from €46,230 to €49,007
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 | €622,916 | €660,900 | +€37,984 | +6.1% |
| Fixed assets | 21/28 | €166,389 | €165,266 | -€1,124 | -0.7% |
| Tangible fixed assets | 22/27 | €166,389 | €165,266 | -€1,124 | -0.7% |
| Land and buildings | 22 | €159,712 | €160,814 | +€1,102 | +0.7% |
| Plant, machinery and equipment | 23 | €6,678 | €4,452 | -€2,226 | -33.3% |
| Current assets | 29/58 | €456,527 | €495,634 | +€39,108 | +8.6% |
| Amounts receivable within one year | 40/41 | €36,260 | €0 | -€36,260 | -100% |
| Trade receivables | 40 | €36,260 | €0 | -€36,260 | -100% |
| Cash at bank and in hand | 54/58 | €420,267 | €492,611 | +€72,344 | +17.2% |
| Deferred charges and accrued income | 490/1 | - | €3,024 | +€3,024 | |
| Total equity and liabilities | 10/49 | €622,916 | €660,900 | +€37,984 | +6.1% |
| Equity | 10/15 | €503,093 | €608,108 | +€105,015 | +20.9% |
| Contributions | 10/11 | €61,516 | €61,516 | = | 0.0% |
| Capital | 10 | €61,516 | €61,516 | = | 0.0% |
| Issued capital | 100 | €61,516 | €61,516 | = | 0.0% |
| Reserves | 13 | €441,577 | €546,592 | +€105,015 | +23.8% |
| Non-distributable reserves | 130/1 | €27,750 | €27,750 | = | 0.0% |
| Legal reserve | 130 | €27,750 | €27,750 | = | 0.0% |
| Distributable reserves | 133 | €413,828 | €518,843 | +€105,015 | +25.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €119,823 | €52,792 | -€67,031 | -55.9% |
| Amounts payable within one year | 42/48 | €95,981 | €28,136 | -€67,846 | -70.7% |
| Trade debts | 44 | - | €122 | +€122 | |
| Suppliers | 440/4 | - | €122 | +€122 | |
| Taxes, remuneration and social security | 45 | €28,269 | €28,014 | -€255 | -0.9% |
| Taxes | 450/3 | €28,269 | €28,014 | -€255 | -0.9% |
| Other amounts payable | 47/48 | €67,712 | €0 | -€67,712 | -100% |
| Accrued charges and deferred income | 492/3 | €23,842 | €24,656 | +€814 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,958 | €7,094 | +€136 | +2.0% |
| Other operating charges | 640/8 | €16,509 | €17,025 | +€517 | +3.1% |
| Gross operating margin | 9900 | €164,636 | €174,949 | +€10,313 | +6.3% |
| Operating profit (loss) | 9901 | €141,169 | €150,830 | +€9,660 | +6.8% |
| Financial income | 75/76B | €4,175 | €3,245 | -€930 | -22.3% |
| Recurring financial income | 75 | €4,175 | €3,245 | -€930 | -22.3% |
| Financial charges | 65/66B | €51 | €53 | +€1 | +2.9% |
| Recurring financial charges | 65 | €51 | €53 | +€1 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €145,293 | €154,022 | +€8,729 | +6.0% |
| Income taxes | 67/77 | €46,230 | €49,007 | +€2,777 | +6.0% |
| Profit (loss) for the period | 9904 | €99,063 | €105,015 | +€5,952 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,063 | €105,015 | +€5,952 | +6.0% |
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 14 October 2026 via checked.be.