BIM BELGIUM: 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 BELGIUM
Largest movements
- Cash +€64,725
up €64,725 (+116%), from €55,981 to €120,707
mainly Net result for the year (+€55,077) and Receivables within one year (+€20,161)
- Receivables within one year -€20,161
down €20,161 (-7.4%), from €272,664 to €252,503
of which Trade receivables: -€21,394
- Profit (loss) carried forward +€55,077
up €55,077 (+2.2%), from -€2.5m to -€2.4m
- Accrued charges and deferred income -€26,822
down €26,822 (-62.0%), from €43,235 to €16,413
- Trade debts +€14,975
up €14,975 (+199%), from €7,534 to €22,509
- Gross operating margin +€75,379
up €75,379 (+9.9%), from €762,729 to €838,108
- Staff costs +€70,270
up €70,270 (+10.0%), from €702,533 to €772,804
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 | €470,175 | €510,497 | +€40,322 | +8.6% |
| Fixed assets | 21/28 | €8,233 | €5,964 | -€2,269 | -27.6% |
| Tangible fixed assets | 22/27 | €7,936 | €5,667 | -€2,269 | -28.6% |
| Plant, machinery and equipment | 23 | €7,936 | €5,667 | -€2,269 | -28.6% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €461,942 | €504,533 | +€42,591 | +9.2% |
| Amounts receivable within one year | 40/41 | €272,664 | €252,503 | -€20,161 | -7.4% |
| Trade receivables | 40 | €271,000 | €249,606 | -€21,394 | -7.9% |
| Other amounts receivable | 41 | €1,664 | €2,896 | +€1,233 | +74.1% |
| Cash at bank and in hand | 54/58 | €55,981 | €120,707 | +€64,725 | +116% |
| Deferred charges and accrued income | 490/1 | €133,297 | €131,323 | -€1,974 | -1.5% |
| Total equity and liabilities | 10/49 | €470,175 | €510,497 | +€40,322 | +8.6% |
| Equity | 10/15 | €312,105 | €367,182 | +€55,077 | +17.6% |
| Contributions | 10/11 | €2,784,292 | €2,784,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,472,187 | -€2,417,110 | +€55,077 | +2.2% |
| Amounts payable | 17/49 | €158,070 | €143,315 | -€14,755 | -9.3% |
| Amounts payable within one year | 42/48 | €114,835 | €126,902 | +€12,067 | +10.5% |
| Trade debts | 44 | €7,534 | €22,509 | +€14,975 | +199% |
| Suppliers | 440/4 | €7,534 | €22,509 | +€14,975 | +199% |
| Taxes, remuneration and social security | 45 | €107,301 | €104,393 | -€2,908 | -2.7% |
| Taxes | 450/3 | €11,406 | €11,497 | +€91 | +0.8% |
| Remuneration and social security | 454/9 | €95,895 | €92,896 | -€2,999 | -3.1% |
| Accrued charges and deferred income | 492/3 | €43,235 | €16,413 | -€26,822 | -62.0% |
| Remuneration, social security and pensions | 62 | €702,533 | €772,804 | +€70,270 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,135 | €3,979 | +€844 | +26.9% |
| Other operating charges | 640/8 | €996 | €694 | -€302 | -30.3% |
| Gross operating margin | 9900 | €762,729 | €838,108 | +€75,379 | +9.9% |
| Operating profit (loss) | 9901 | €56,065 | €60,631 | +€4,566 | +8.1% |
| Financial income | 75/76B | €506 | €42 | -€465 | -91.8% |
| Recurring financial income | 75 | €506 | €42 | -€465 | -91.8% |
| Financial charges | 65/66B | €2,472 | €2,318 | -€154 | -6.2% |
| Recurring financial charges | 65 | €2,472 | €2,318 | -€154 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €54,099 | €58,354 | +€4,255 | +7.9% |
| Income taxes | 67/77 | €3,013 | €3,278 | +€264 | +8.8% |
| Profit (loss) for the period | 9904 | €51,086 | €55,077 | +€3,991 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,086 | €55,077 | +€3,991 | +7.8% |
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 23 October 2026 via checked.be.