BIM: 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.
BIM
Largest movements
- Receivables within one year +€80,185
up €80,185 (+35.4%), from €226,227 to €306,412
- Tangible fixed assets -€47,420
down €47,420 (-3.5%), from €1.4m to €1.3m
of which Land and buildings: -€47,449
- Cash -€42,686
down €42,686 (-22.1%), from €193,072 to €150,386
mainly Receivables within one year (-€80,185) and Provisions (-€14,750)
- Profit (loss) carried forward +€29,207
up €29,207 (+16.9%), from €173,005 to €202,212
- Reserves -€28,646
down €28,646 (-3.1%), from €918,470 to €889,824
of which Tax-exempt reserves: -€28,646
- Gross operating margin +€3,125
up €3,125 (+5.2%), from €59,721 to €62,846
- Taxes +€1,176
up €1,176 (+5.5%), from €21,297 to €22,473
- Other operating charges -€810
down €810 (-8.8%), from €9,235 to €8,425
- Depreciation -€740
down €740 (-1.4%), from €51,682 to €50,942
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 | €1,904,539 | €1,894,618 | -€9,921 | -0.5% |
| Fixed assets | 21/28 | €1,360,269 | €1,312,849 | -€47,420 | -3.5% |
| Tangible fixed assets | 22/27 | €1,360,269 | €1,312,849 | -€47,420 | -3.5% |
| Land and buildings | 22 | €1,351,775 | €1,304,326 | -€47,449 | -3.5% |
| Plant, machinery and equipment | 23 | €1,131 | €1,842 | +€711 | +62.9% |
| Furniture and vehicles | 24 | €6,712 | €6,030 | -€682 | -10.2% |
| Leasing and similar rights | 25 | €651 | €651 | = | 0.0% |
| Current assets | 29/58 | €544,270 | €581,769 | +€37,499 | +6.9% |
| Amounts receivable within one year | 40/41 | €226,227 | €306,412 | +€80,185 | +35.4% |
| Other amounts receivable | 41 | €226,227 | €306,412 | +€80,185 | +35.4% |
| Current investments | 50/53 | €111,083 | €111,083 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €193,072 | €150,386 | -€42,686 | -22.1% |
| Deferred charges and accrued income | 490/1 | €13,888 | €13,888 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,904,539 | €1,894,618 | -€9,921 | -0.5% |
| Equity | 10/15 | €1,602,978 | €1,603,539 | +€561 | 0.0% |
| Contributions | 10/11 | €511,503 | €511,503 | = | 0.0% |
| Reserves | 13 | €918,470 | €889,824 | -€28,646 | -3.1% |
| Non-distributable reserves | 130/1 | €10,700 | €10,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,700 | €10,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €536,735 | €508,089 | -€28,646 | -5.3% |
| Distributable reserves | 133 | €371,035 | €371,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,005 | €202,212 | +€29,207 | +16.9% |
| Provisions and deferred taxes | 16 | €276,377 | €261,626 | -€14,750 | -5.3% |
| Deferred taxes | 168 | €276,377 | €261,626 | -€14,750 | -5.3% |
| Amounts payable | 17/49 | €25,185 | €29,453 | +€4,268 | +16.9% |
| Amounts payable within one year | 42/48 | €24,275 | €28,543 | +€4,268 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €89 | €89 | = | 0.0% |
| Trade debts | 44 | €1,709 | €1,709 | = | 0.0% |
| Suppliers | 440/4 | €1,709 | €1,709 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,423 | €19,674 | +€1,251 | +6.8% |
| Taxes | 450/3 | €18,423 | €19,674 | +€1,251 | +6.8% |
| Other amounts payable | 47/48 | €4,054 | €7,071 | +€3,017 | +74.4% |
| Accrued charges and deferred income | 492/3 | €910 | €910 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,682 | €50,942 | -€740 | -1.4% |
| Other operating charges | 640/8 | €9,235 | €8,425 | -€810 | -8.8% |
| Gross operating margin | 9900 | €59,721 | €62,846 | +€3,125 | +5.2% |
| Operating profit (loss) | 9901 | -€1,197 | €3,478 | +€4,676 | |
| Financial income | 75/76B | €6,507 | €6,444 | -€63 | -1.0% |
| Recurring financial income | 75 | €6,507 | €6,444 | -€63 | -1.0% |
| Financial charges | 65/66B | €1,547 | €1,639 | +€91 | +5.9% |
| Recurring financial charges | 65 | €1,547 | €1,639 | +€91 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €3,763 | €8,283 | +€4,521 | +120% |
| Transfer from deferred taxes | 780 | €14,750 | €14,750 | = | 0.0% |
| Income taxes | 67/77 | €21,297 | €22,473 | +€1,176 | +5.5% |
| Profit (loss) for the period | 9904 | -€2,784 | €561 | +€3,345 | |
| Transfer from tax-exempt reserves | 789 | €28,646 | €28,646 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,862 | €29,207 | +€3,345 | +12.9% |
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 17 October 2026 via checked.be.