BIM: 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.
BIM
Largest movements
- Cash -€1,420
down €1,420 (-84.0%), from €1,690 to €271
mainly Net result for the year (-€1,793) and Tax, wage and social debts (-€43)
- Profit (loss) carried forward -€1,793
down €1,793 (-17.0%), from -€10,518 to -€12,311
- Other debts +€416
up €416 (+294.6%), from €141 to €557
- Tax, wage and social debts -€43
down €43 (-9.7%), from €440 to €397
- Gross operating margin +€8,581
up €8,581 (+87.0%), from -€9,858 to -€1,277
- Financial charges -€154
down €154 (-61.4%), from €250 to €97
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.
Cash bridge derived
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 | €1,690 | €271 | -€1,420 | -84.0% |
| Current assets | 29/58 | €1,690 | €271 | -€1,420 | -84.0% |
| Cash at bank and in hand | 54/58 | €1,690 | €271 | -€1,420 | -84.0% |
| Total equity and liabilities | 10/49 | €1,690 | €271 | -€1,420 | -84.0% |
| Equity | 10/15 | €1,109 | -€684 | -€1,793 | |
| Contributions | 10/11 | €11,627 | €11,627 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,518 | -€12,311 | -€1,793 | -17.0% |
| Amounts payable | 17/49 | €581 | €955 | +€373 | +64.2% |
| Amounts payable within one year | 42/48 | €581 | €955 | +€373 | +64.2% |
| Taxes, remuneration and social security | 45 | €440 | €397 | -€43 | -9.7% |
| Taxes | 450/3 | €440 | €397 | -€43 | -9.7% |
| Other amounts payable | 47/48 | €141 | €557 | +€416 | +294.6% |
| Other operating charges | 640/8 | €409 | €416 | +€7 | +1.7% |
| Gross operating margin | 9900 | -€9,858 | -€1,277 | +€8,581 | +87.0% |
| Operating profit (loss) | 9901 | -€10,268 | -€1,693 | +€8,574 | +83.5% |
| Financial charges | 65/66B | €250 | €97 | -€154 | -61.4% |
| Recurring financial charges | 65 | €250 | €97 | -€154 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,518 | -€1,790 | +€8,728 | +83.0% |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | -€10,518 | -€1,793 | +€8,725 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,518 | -€1,793 | +€8,725 | +83.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.