BIM Construct: what changed
BIM Construct
Largest movements
- Receivables within one year +€71,282
up €71,282 (+49.3%), from €144,546 to €215,828
of which Trade receivables: +€57,682
- Deferred charges and accrued income +€7,336
up €7,336 (+2,581%), from €284 to €7,621
- Cash -€5,852
down €5,852 (-59.9%), from €9,771 to €3,919
mainly Receivables within one year (-€71,282) and Deferred charges and accrued income (-€7,336)
- Tangible fixed assets -€4,218
down €4,218 (-23.4%), from €18,011 to €13,792
of which Furniture and vehicles: -€6,812
- Trade debts +€60,701
up €60,701 (+248%), from €24,515 to €85,216
- Tax, wage and social debts +€8,401
up €8,401 (+210%), from €4,000 to €12,401
of which Remuneration and social security: +€7,003
- Other debts -€4,400
down €4,400 (-3.3%), from €135,377 to €130,976
- Reserves +€3,700
up €3,700 (+123%), from €3,000 to €6,700
- Depreciation +€6,990
up €6,990 (+198%), from €3,531 to €10,521
- Gross operating margin +€5,220
up €5,220 (+40.6%), from €12,860 to €18,081
- Financial charges +€475
up €475 (+69.9%), from €679 to €1,154
- Taxes +€233
up €233 (+16.7%), from €1,400 to €1,633
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,612 | €241,160 | +€68,548 | +39.7% |
| Fixed assets | 21/28 | €18,011 | €13,792 | -€4,218 | -23.4% |
| Tangible fixed assets | 22/27 | €18,011 | €13,792 | -€4,218 | -23.4% |
| Plant, machinery and equipment | 23 | €5,353 | €7,947 | +€2,594 | +48.5% |
| Furniture and vehicles | 24 | €12,658 | €5,846 | -€6,812 | -53.8% |
| Current assets | 29/58 | €154,601 | €227,367 | +€72,766 | +47.1% |
| Amounts receivable within one year | 40/41 | €144,546 | €215,828 | +€71,282 | +49.3% |
| Trade receivables | 40 | €134,757 | €192,439 | +€57,682 | +42.8% |
| Other amounts receivable | 41 | €9,790 | €23,389 | +€13,600 | +139% |
| Cash at bank and in hand | 54/58 | €9,771 | €3,919 | -€5,852 | -59.9% |
| Deferred charges and accrued income | 490/1 | €284 | €7,621 | +€7,336 | +2,581% |
| Total equity and liabilities | 10/49 | €172,612 | €241,160 | +€68,548 | +39.7% |
| Equity | 10/15 | €8,721 | €12,566 | +€3,846 | +44.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €6,700 | +€3,700 | +123% |
| Distributable reserves | 133 | €3,000 | €6,700 | +€3,700 | +123% |
| Profit (loss) carried forward | 14 | €721 | €866 | +€146 | +20.2% |
| Amounts payable | 17/49 | €163,891 | €228,593 | +€64,702 | +39.5% |
| Amounts payable within one year | 42/48 | €163,891 | €228,593 | +€64,702 | +39.5% |
| Trade debts | 44 | €24,515 | €85,216 | +€60,701 | +248% |
| Suppliers | 440/4 | €24,515 | €85,216 | +€60,701 | +248% |
| Taxes, remuneration and social security | 45 | €4,000 | €12,401 | +€8,401 | +210% |
| Taxes | 450/3 | €1,400 | €2,798 | +€1,398 | +99.9% |
| Remuneration and social security | 454/9 | €2,600 | €9,603 | +€7,003 | +269% |
| Other amounts payable | 47/48 | €135,377 | €130,976 | -€4,400 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,531 | €10,521 | +€6,990 | +198% |
| Other operating charges | 640/8 | €767 | €939 | +€172 | +22.5% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €12,860 | €18,081 | +€5,220 | +40.6% |
| Operating profit (loss) | 9901 | €8,313 | €6,621 | -€1,691 | -20.3% |
| Financial income | 75/76B | €13 | €12 | -€2 | -12.5% |
| Recurring financial income | 75 | €13 | €12 | -€2 | -12.5% |
| Financial charges | 65/66B | €679 | €1,154 | +€475 | +69.9% |
| Recurring financial charges | 65 | €679 | €1,154 | +€475 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €7,647 | €5,479 | -€2,168 | -28.3% |
| Income taxes | 67/77 | €1,400 | €1,633 | +€233 | +16.7% |
| Profit (loss) for the period | 9904 | €6,247 | €3,846 | -€2,401 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,247 | €3,846 | -€2,401 | -38.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.