BIM Concept: 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 Concept
Largest movements
- Cash +€8,381
up €8,381 (+41.3%), from €20,303 to €28,683
mainly Net result for the year (+€56,980) and Other debts (+€21,561)
- Tangible fixed assets -€3,001
down €3,001 (-2.1%), from €144,256 to €141,255
of which Furniture and vehicles: -€1,741
- Other debts +€21,561
up €21,561 (+66.8%), from €32,254 to €53,815
- Debts after one year -€17,181
down €17,181 (-24.0%), from €71,575 to €54,394
- Tax, wage and social debts +€2,248
up €2,248 (+24.1%), from €9,346 to €11,594
- Gross operating margin -€4,910
down €4,910 (-5.0%), from €97,955 to €93,045
- Depreciation +€3,430
up €3,430 (+30.1%), from €11,396 to €14,827
- Taxes -€1,456
down €1,456 (-9.3%), from €15,716 to €14,260
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 | €182,002 | €190,083 | +€8,080 | +4.4% |
| Fixed assets | 21/28 | €144,256 | €141,255 | -€3,001 | -2.1% |
| Tangible fixed assets | 22/27 | €144,256 | €141,255 | -€3,001 | -2.1% |
| Land and buildings | 22 | €139,441 | €138,182 | -€1,260 | -0.9% |
| Furniture and vehicles | 24 | €4,814 | €3,073 | -€1,741 | -36.2% |
| Current assets | 29/58 | €37,746 | €48,828 | +€11,081 | +29.4% |
| Amounts receivable within one year | 40/41 | €12,119 | €14,003 | +€1,884 | +15.5% |
| Trade receivables | 40 | €12,099 | €13,990 | +€1,890 | +15.6% |
| Other amounts receivable | 41 | €20 | €14 | -€6 | -31.1% |
| Cash at bank and in hand | 54/58 | €20,303 | €28,683 | +€8,381 | +41.3% |
| Deferred charges and accrued income | 490/1 | €5,325 | €6,141 | +€817 | +15.3% |
| Total equity and liabilities | 10/49 | €182,002 | €190,083 | +€8,080 | +4.4% |
| Equity | 10/15 | €49,594 | €49,594 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €31,044 | €31,044 | = | 0.0% |
| Distributable reserves | 133 | €31,044 | €31,044 | = | 0.0% |
| Amounts payable | 17/49 | €132,408 | €140,489 | +€8,080 | +6.1% |
| Amounts payable after more than one year | 17 | €71,575 | €54,394 | -€17,181 | -24.0% |
| Financial debts | 170/4 | €71,575 | €54,394 | -€17,181 | -24.0% |
| Amounts payable within one year | 42/48 | €59,775 | €84,683 | +€24,908 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €16,683 | €17,182 | +€499 | +3.0% |
| Trade debts | 44 | €1,493 | €2,093 | +€600 | +40.2% |
| Suppliers | 440/4 | €1,493 | €2,093 | +€600 | +40.2% |
| Taxes, remuneration and social security | 45 | €9,346 | €11,594 | +€2,248 | +24.1% |
| Taxes | 450/3 | €9,346 | €11,594 | +€2,248 | +24.1% |
| Other amounts payable | 47/48 | €32,254 | €53,815 | +€21,561 | +66.8% |
| Accrued charges and deferred income | 492/3 | €1,058 | €1,412 | +€354 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,396 | €14,827 | +€3,430 | +30.1% |
| Other operating charges | 640/8 | €1,032 | €1,227 | +€195 | +18.9% |
| Gross operating margin | 9900 | €97,955 | €93,045 | -€4,910 | -5.0% |
| Operating profit (loss) | 9901 | €85,527 | €76,992 | -€8,535 | -10.0% |
| Financial income | 75/76B | €6 | €30 | +€24 | +396.2% |
| Recurring financial income | 75 | €6 | €30 | +€24 | +396.2% |
| Financial charges | 65/66B | €5,605 | €5,782 | +€177 | +3.2% |
| Recurring financial charges | 65 | €5,605 | €5,782 | +€177 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €79,929 | €71,240 | -€8,688 | -10.9% |
| Income taxes | 67/77 | €15,716 | €14,260 | -€1,456 | -9.3% |
| Profit (loss) for the period | 9904 | €64,212 | €56,980 | -€7,232 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,212 | €56,980 | -€7,232 | -11.3% |
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 30 September 2026 via checked.be.