BIM.BO: 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.BO
Largest movements
- Cash +€14,764
up €14,764 (+62.2%), from €23,722 to €38,485
mainly Net result for the year (+€19,635) and Receivables within one year (+€9,253)
- Tangible fixed assets +€9,969
up €9,969 (+192%), from €5,184 to €15,153
of which Other tangible fixed assets: +€10,293
- Receivables within one year -€9,253
down €9,253 (-56.5%), from €16,374 to €7,121
of which Trade receivables: -€9,253
- Profit (loss) carried forward +€18,776
up €18,776 (+94.4%), from €19,889 to €38,665
- Trade debts -€4,810
down €4,810 (-91.2%), from €5,271 to €461
- Tax, wage and social debts +€3,979
up €3,979 (+28.2%), from €14,099 to €18,078
- Other debts -€2,444
down €2,444 (-69.3%), from €3,527 to €1,084
- Depreciation +€2,707
up €2,707 (+662%), from €409 to €3,116
- Gross operating margin -€2,193
down €2,193 (-6.9%), from €31,556 to €29,364
- Taxes -€604
down €604 (-9.4%), from €6,391 to €5,788
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 | €45,787 | €61,288 | +€15,501 | +33.9% |
| Fixed assets | 21/28 | €5,184 | €15,153 | +€9,969 | +192% |
| Tangible fixed assets | 22/27 | €5,184 | €15,153 | +€9,969 | +192% |
| Furniture and vehicles | 24 | €827 | €503 | -€324 | -39.1% |
| Other tangible fixed assets | 26 | €4,357 | €14,649 | +€10,293 | +236% |
| Current assets | 29/58 | €40,603 | €46,135 | +€5,532 | +13.6% |
| Amounts receivable within one year | 40/41 | €16,374 | €7,121 | -€9,253 | -56.5% |
| Trade receivables | 40 | €15,874 | €6,621 | -€9,253 | -58.3% |
| Other amounts receivable | 41 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,722 | €38,485 | +€14,764 | +62.2% |
| Deferred charges and accrued income | 490/1 | €507 | €529 | +€22 | +4.2% |
| Total equity and liabilities | 10/49 | €45,787 | €61,288 | +€15,501 | +33.9% |
| Equity | 10/15 | €22,889 | €41,665 | +€18,776 | +82.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,889 | €38,665 | +€18,776 | +94.4% |
| Amounts payable | 17/49 | €22,898 | €19,623 | -€3,274 | -14.3% |
| Amounts payable within one year | 42/48 | €22,898 | €19,623 | -€3,274 | -14.3% |
| Trade debts | 44 | €5,271 | €461 | -€4,810 | -91.2% |
| Suppliers | 440/4 | €5,271 | €461 | -€4,810 | -91.2% |
| Taxes, remuneration and social security | 45 | €14,099 | €18,078 | +€3,979 | +28.2% |
| Taxes | 450/3 | €14,099 | €18,078 | +€3,979 | +28.2% |
| Other amounts payable | 47/48 | €3,527 | €1,084 | -€2,444 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €3,116 | +€2,707 | +662% |
| Other operating charges | 640/8 | €1,005 | €757 | -€248 | -24.6% |
| Gross operating margin | 9900 | €31,556 | €29,364 | -€2,193 | -6.9% |
| Operating profit (loss) | 9901 | €30,143 | €25,490 | -€4,652 | -15.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €72 | €68 | -€4 | -4.9% |
| Recurring financial charges | 65 | €72 | €68 | -€4 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €30,071 | €25,422 | -€4,649 | -15.5% |
| Income taxes | 67/77 | €6,391 | €5,788 | -€604 | -9.4% |
| Profit (loss) for the period | 9904 | €23,680 | €19,635 | -€4,046 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,680 | €19,635 | -€4,046 | -17.1% |
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 15 October 2026 via checked.be.