BIM ASSISTANCE: 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 ASSISTANCE
Largest movements
- Cash +€17,181
up €17,181 (+34.6%), from €49,644 to €66,824
mainly Other debts (+€45,312) and Net result for the year (+€28,731)
- Receivables within one year -€9,782
down €9,782 (-40.4%), from €24,195 to €14,413
of which Trade receivables: -€10,444
- Deferred charges and accrued income +€1,853
new in 2025: €1,853
- Other debts +€45,312
up €45,312 (+267%), from €17,000 to €62,312
- Reserves -€44,577
down €44,577 (-100%), from €44,577 to €0
- Tax, wage and social debts +€5,249
up €5,249 (+45.1%), from €11,628 to €16,877
- Trade debts +€2,529
up €2,529 (+376%), from €673 to €3,201
- Gross operating margin +€6,408
up €6,408 (+20.3%), from €31,642 to €38,050
- Taxes +€1,324
up €1,324 (+21.7%), from €6,096 to €7,420
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 | €76,378 | €84,890 | +€8,512 | +11.1% |
| Fixed assets | 21/28 | €2,539 | €1,799 | -€740 | -29.1% |
| Tangible fixed assets | 22/27 | €2,539 | €1,799 | -€740 | -29.1% |
| Furniture and vehicles | 24 | €2,539 | €1,799 | -€740 | -29.1% |
| Current assets | 29/58 | €73,839 | €83,091 | +€9,252 | +12.5% |
| Amounts receivable within one year | 40/41 | €24,195 | €14,413 | -€9,782 | -40.4% |
| Trade receivables | 40 | €22,291 | €11,847 | -€10,444 | -46.9% |
| Other amounts receivable | 41 | €1,904 | €2,567 | +€662 | +34.8% |
| Cash at bank and in hand | 54/58 | €49,644 | €66,824 | +€17,181 | +34.6% |
| Deferred charges and accrued income | 490/1 | - | €1,853 | +€1,853 | |
| Total equity and liabilities | 10/49 | €76,378 | €84,890 | +€8,512 | +11.1% |
| Equity | 10/15 | €47,077 | €2,500 | -€44,577 | -94.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €44,577 | €0 | -€44,577 | -100% |
| Distributable reserves | 133 | €44,577 | €0 | -€44,577 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,301 | €82,390 | +€53,089 | +181% |
| Amounts payable within one year | 42/48 | €29,301 | €82,390 | +€53,089 | +181% |
| Trade debts | 44 | €673 | €3,201 | +€2,529 | +376% |
| Suppliers | 440/4 | €673 | €3,201 | +€2,529 | +376% |
| Taxes, remuneration and social security | 45 | €11,628 | €16,877 | +€5,249 | +45.1% |
| Taxes | 450/3 | €11,628 | €16,877 | +€5,249 | +45.1% |
| Other amounts payable | 47/48 | €17,000 | €62,312 | +€45,312 | +267% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €740 | = | 0.0% |
| Other operating charges | 640/8 | €828 | €738 | -€90 | -10.9% |
| Gross operating margin | 9900 | €31,642 | €38,050 | +€6,408 | +20.3% |
| Operating profit (loss) | 9901 | €30,074 | €36,573 | +€6,498 | +21.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €528 | €422 | -€106 | -20.1% |
| Recurring financial charges | 65 | €528 | €422 | -€106 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €29,546 | €36,151 | +€6,605 | +22.4% |
| Income taxes | 67/77 | €6,096 | €7,420 | +€1,324 | +21.7% |
| Profit (loss) for the period | 9904 | €23,450 | €28,731 | +€5,281 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,450 | €28,731 | +€5,281 | +22.5% |
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.