BIM-Buro: 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-Buro
Largest movements
- Tangible fixed assets -€6,206
down €6,206 (-17.4%), from €35,631 to €29,425
of which Furniture and vehicles: -€5,685
- Receivables within one year +€4,054
up €4,054 (+38.1%), from €10,634 to €14,688
of which Trade receivables: +€2,163
- Other debts +€30,621
up €30,621, from €0 to €30,621
- Profit (loss) carried forward -€23,417
down €23,417 (-31.9%), from €73,417 to €50,000
- Current portion of long-term debt -€10,958
down €10,958 (-100%), from €10,958 to €0
- Tax, wage and social debts +€5,010
up €5,010 (+68.1%), from €7,357 to €12,367
- Trade debts -€3,090
down €3,090 (-60.5%), from €5,111 to €2,021
- Gross operating margin -€34,524
down €34,524 (-56.3%), from €61,278 to €26,754
- Depreciation -€6,534
down €6,534 (-48.2%), from €13,561 to €7,027
- Taxes -€4,647
down €4,647 (-47.2%), from €9,840 to €5,193
- Staff costs -€891
down €891 (-100%), from €891 to €0
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 | €124,243 | €122,410 | -€1,834 | -1.5% |
| Fixed assets | 21/28 | €35,631 | €29,425 | -€6,206 | -17.4% |
| Tangible fixed assets | 22/27 | €35,631 | €29,425 | -€6,206 | -17.4% |
| Land and buildings | 22 | €4,819 | €4,298 | -€521 | -10.8% |
| Furniture and vehicles | 24 | €30,812 | €25,127 | -€5,685 | -18.4% |
| Current assets | 29/58 | €88,612 | €92,984 | +€4,372 | +4.9% |
| Amounts receivable within one year | 40/41 | €10,634 | €14,688 | +€4,054 | +38.1% |
| Trade receivables | 40 | €0 | €2,163 | +€2,163 | |
| Other amounts receivable | 41 | €10,634 | €12,524 | +€1,891 | +17.8% |
| Cash at bank and in hand | 54/58 | €77,021 | €76,405 | -€615 | -0.8% |
| Deferred charges and accrued income | 490/1 | €958 | €1,891 | +€934 | +97.5% |
| Total equity and liabilities | 10/49 | €124,243 | €122,410 | -€1,834 | -1.5% |
| Equity | 10/15 | €97,217 | €73,800 | -€23,417 | -24.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,800 | €22,800 | = | 0.0% |
| Distributable reserves | 133 | €22,800 | €22,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,417 | €50,000 | -€23,417 | -31.9% |
| Amounts payable | 17/49 | €27,026 | €48,610 | +€21,583 | +79.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €27,026 | €48,610 | +€21,583 | +79.9% |
| Current portion of amounts payable after more than one year | 42 | €10,958 | €0 | -€10,958 | -100% |
| Trade debts | 44 | €5,111 | €2,021 | -€3,090 | -60.5% |
| Suppliers | 440/4 | €5,111 | €2,021 | -€3,090 | -60.5% |
| Advances received on contracts in progress | 46 | €3,600 | €3,600 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,357 | €12,367 | +€5,010 | +68.1% |
| Taxes | 450/3 | €7,357 | €12,367 | +€5,010 | +68.1% |
| Other amounts payable | 47/48 | €0 | €30,621 | +€30,621 | |
| Remuneration, social security and pensions | 62 | €891 | €0 | -€891 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,561 | €7,027 | -€6,534 | -48.2% |
| Other operating charges | 640/8 | €349 | €817 | +€468 | +134% |
| Gross operating margin | 9900 | €61,278 | €26,754 | -€34,524 | -56.3% |
| Operating profit (loss) | 9901 | €46,478 | €18,910 | -€27,568 | -59.3% |
| Financial income | 75/76B | €243 | €436 | +€193 | +79.5% |
| Recurring financial income | 75 | €243 | €436 | +€193 | +79.5% |
| Financial charges | 65/66B | €994 | €1,515 | +€520 | +52.3% |
| Recurring financial charges | 65 | €994 | €1,515 | +€520 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €45,726 | €17,831 | -€27,895 | -61.0% |
| Income taxes | 67/77 | €9,840 | €5,193 | -€4,647 | -47.2% |
| Profit (loss) for the period | 9904 | €35,887 | €12,638 | -€23,248 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,887 | €12,638 | -€23,248 | -64.8% |
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 24 October 2026 via checked.be.