Bim Consulting: 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 Consulting
Largest movements
- Receivables within one year +€38,919
up €38,919 (+115%), from €33,961 to €72,880
of which Other amounts receivable: +€20,962
- Cash -€5,649
down €5,649 (-16.5%), from €34,217 to €28,568
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€38,919)
- Other debts +€19,550
up €19,550 (+85.2%), from €22,950 to €42,500
- Tax, wage and social debts +€10,793
up €10,793 (+46.1%), from €23,390 to €34,183
- Reserves +€3,856
up €3,856 (+20.0%), from €19,313 to €23,169
- Gross operating margin +€60,184
up €60,184 (+511%), from €11,787 to €71,971
- Taxes +€10,717
up €10,717 (+267%), from €4,008 to €14,726
- Financial income -€6,319
no longer reported in 2025 (was €6,319)
of which Financial income: -€6,319
- Other operating charges +€1,055
up €1,055 (+358%), from €294 to €1,349
- Depreciation +€818
up €818 (+95.6%), from €856 to €1,674
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 | €73,163 | €107,348 | +€34,185 | +46.7% |
| Fixed assets | 21/28 | €4,984 | €5,900 | +€916 | +18.4% |
| Tangible fixed assets | 22/27 | €4,984 | €5,900 | +€916 | +18.4% |
| Furniture and vehicles | 24 | €3,276 | €4,562 | +€1,286 | +39.2% |
| Other tangible fixed assets | 26 | €1,708 | €1,338 | -€370 | -21.7% |
| Current assets | 29/58 | €68,178 | €101,448 | +€33,269 | +48.8% |
| Amounts receivable within one year | 40/41 | €33,961 | €72,880 | +€38,919 | +115% |
| Trade receivables | 40 | €13,721 | €31,678 | +€17,956 | +131% |
| Other amounts receivable | 41 | €20,240 | €41,202 | +€20,962 | +104% |
| Cash at bank and in hand | 54/58 | €34,217 | €28,568 | -€5,649 | -16.5% |
| Total equity and liabilities | 10/49 | €73,163 | €107,348 | +€34,185 | +46.7% |
| Equity | 10/15 | €24,313 | €28,169 | +€3,856 | +15.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,313 | €23,169 | +€3,856 | +20.0% |
| Distributable reserves | 133 | €19,313 | €23,169 | +€3,856 | +20.0% |
| Amounts payable | 17/49 | €48,850 | €79,179 | +€30,329 | +62.1% |
| Amounts payable within one year | 42/48 | €48,850 | €79,179 | +€30,329 | +62.1% |
| Trade debts | 44 | €2,510 | €2,496 | -€14 | -0.6% |
| Suppliers | 440/4 | €2,510 | €2,496 | -€14 | -0.6% |
| Taxes, remuneration and social security | 45 | €23,390 | €34,183 | +€10,793 | +46.1% |
| Taxes | 450/3 | €23,390 | €34,183 | +€10,793 | +46.1% |
| Other amounts payable | 47/48 | €22,950 | €42,500 | +€19,550 | +85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €856 | €1,674 | +€818 | +95.6% |
| Other operating charges | 640/8 | €294 | €1,349 | +€1,055 | +358% |
| Gross operating margin | 9900 | €11,787 | €71,971 | +€60,184 | +511% |
| Operating profit (loss) | 9901 | €10,637 | €68,948 | +€58,312 | +548% |
| Financial income | 75/76B | €6,319 | - | -€6,319 | |
| Recurring financial income | 75 | €6,319 | - | -€6,319 | |
| Non-recurring financial income | 76B | €6,319 | - | -€6,319 | |
| Financial charges | 65/66B | €130 | €367 | +€237 | +182% |
| Recurring financial charges | 65 | €130 | €367 | +€237 | +182% |
| Profit (loss) for the period before taxes | 9903 | €16,826 | €68,582 | +€51,756 | +308% |
| Income taxes | 67/77 | €4,008 | €14,726 | +€10,717 | +267% |
| Profit (loss) for the period | 9904 | €12,817 | €53,856 | +€41,039 | +320% |
| Profit (loss) for the period to be appropriated | 9905 | €12,817 | €53,856 | +€41,039 | +320% |
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.