BILMAR: 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.
BILMAR
Largest movements
- Tangible fixed assets -€20,881
down €20,881 (-8.7%), from €239,065 to €218,184
of which Land and buildings: -€20,881
- Receivables within one year +€9,941
up €9,941 (+29.3%), from €33,969 to €43,910
of which Other amounts receivable: +€17,452
- Deferred charges and accrued income -€7,410
down €7,410 (-61.0%), from €12,149 to €4,739
- Cash +€3,250
up €3,250 (+172.0%), from €1,889 to €5,139
mainly Depreciation (+€20,881) and Deferred charges and accrued income (+€7,410)
- Debts after one year -€19,142
down €19,142 (-16.5%), from €115,768 to €96,626
of which Financial debts: -€19,212
- Reserves +€3,601
up €3,601 (+9.5%), from €37,968 to €41,568
of which Distributable reserves: +€3,601
- Gross operating margin -€18,386
down €18,386 (-35.1%), from €52,405 to €34,019
- Depreciation -€7,796
down €7,796 (-27.2%), from €28,677 to €20,881
- Taxes -€3,406
down €3,406 (-57.9%), from €5,883 to €2,477
- Financial income +€713
up €713 (+471.9%), from €151 to €864
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 | €287,420 | €272,320 | -€15,100 | -5.3% |
| Fixed assets | 21/28 | €239,413 | €218,532 | -€20,881 | -8.7% |
| Tangible fixed assets | 22/27 | €239,065 | €218,184 | -€20,881 | -8.7% |
| Land and buildings | 22 | €239,065 | €218,184 | -€20,881 | -8.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €348 | €348 | = | 0.0% |
| Current assets | 29/58 | €48,006 | €53,788 | +€5,781 | +12.0% |
| Amounts receivable within one year | 40/41 | €33,969 | €43,910 | +€9,941 | +29.3% |
| Trade receivables | 40 | €28,268 | €20,757 | -€7,511 | -26.6% |
| Other amounts receivable | 41 | €5,701 | €23,153 | +€17,452 | +306.1% |
| Cash at bank and in hand | 54/58 | €1,889 | €5,139 | +€3,250 | +172.0% |
| Deferred charges and accrued income | 490/1 | €12,149 | €4,739 | -€7,410 | -61.0% |
| Total equity and liabilities | 10/49 | €287,420 | €272,320 | -€15,100 | -5.3% |
| Equity | 10/15 | €128,355 | €131,955 | +€3,601 | +2.8% |
| Contributions | 10/11 | €6,900 | €6,900 | = | 0.0% |
| Reserves | 13 | €37,968 | €41,568 | +€3,601 | +9.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,108 | €39,708 | +€3,601 | +10.0% |
| Profit (loss) carried forward | 14 | €83,487 | €83,487 | = | 0.0% |
| Amounts payable | 17/49 | €159,065 | €140,365 | -€18,700 | -11.8% |
| Amounts payable after more than one year | 17 | €115,768 | €96,626 | -€19,142 | -16.5% |
| Financial debts | 170/4 | €108,718 | €89,506 | -€19,212 | -17.7% |
| Other amounts payable | 178/9 | €7,050 | €7,120 | +€70 | +1.0% |
| Amounts payable within one year | 42/48 | €43,297 | €43,351 | +€54 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €18,700 | €19,212 | +€511 | +2.7% |
| Trade debts | 44 | €1,031 | €1,181 | +€149 | +14.5% |
| Suppliers | 440/4 | €1,031 | €1,181 | +€149 | +14.5% |
| Taxes, remuneration and social security | 45 | €13,046 | €12,259 | -€787 | -6.0% |
| Taxes | 450/3 | €13,046 | €12,259 | -€787 | -6.0% |
| Other amounts payable | 47/48 | €10,519 | €10,699 | +€180 | +1.7% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,677 | €20,881 | -€7,796 | -27.2% |
| Other operating charges | 640/8 | €3,969 | €3,811 | -€158 | -4.0% |
| Gross operating margin | 9900 | €52,405 | €34,019 | -€18,386 | -35.1% |
| Operating profit (loss) | 9901 | €19,759 | €9,328 | -€10,431 | -52.8% |
| Financial income | 75/76B | €151 | €864 | +€713 | +471.9% |
| Recurring financial income | 75 | €151 | €864 | +€713 | +471.9% |
| Financial charges | 65/66B | €4,586 | €4,115 | -€472 | -10.3% |
| Recurring financial charges | 65 | €4,586 | €4,115 | -€472 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €15,324 | €6,077 | -€9,247 | -60.3% |
| Income taxes | 67/77 | €5,883 | €2,477 | -€3,406 | -57.9% |
| Profit (loss) for the period | 9904 | €9,441 | €3,601 | -€5,840 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,441 | €3,601 | -€5,840 | -61.9% |
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 29 September 2026 via checked.be.