BIM DESIGN CONSULT: 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 DESIGN CONSULT
Largest movements
- Cash -€32,230
down €32,230 (-100%), from €32,230 to €0
mainly Receivables within one year (-€11,512) and Tax, wage and social debts (-€9,864)
- Receivables within one year +€11,512
up €11,512 (+52.9%), from €21,764 to €33,276
of which Trade receivables: +€9,663
- Deferred charges and accrued income +€2,041
up €2,041 (+54.7%), from €3,735 to €5,776
- Tangible fixed assets -€1,016
down €1,016 (-26.9%), from €3,774 to €2,757
of which Furniture and vehicles: -€551
- Tax, wage and social debts -€9,864
down €9,864 (-96.3%), from €10,239 to €374
of which Taxes: -€7,724
- Trade debts -€9,148
down €9,148 (-82.2%), from €11,125 to €1,976
- Short-term financial debts +€6,597
new in 2025: €6,597
- Other debts -€5,681
down €5,681 (-100%), from €5,681 to €0
- Accrued charges and deferred income -€1,550
down €1,550 (-100%), from €1,550 to €0
- Gross operating margin -€11,163
down €11,163 (-46.5%), from €23,982 to €12,819
- Other operating charges -€2,013
down €2,013 (-52.0%), from €3,867 to €1,854
- Taxes -€1,795
down €1,795 (-24.2%), from €7,411 to €5,616
- Financial charges -€689
down €689 (-20.3%), from €3,401 to €2,712
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 | €61,527 | €41,834 | -€19,693 | -32.0% |
| Fixed assets | 21/28 | €3,799 | €2,782 | -€1,016 | -26.8% |
| Tangible fixed assets | 22/27 | €3,774 | €2,757 | -€1,016 | -26.9% |
| Furniture and vehicles | 24 | €1,827 | €1,276 | -€551 | -30.1% |
| Other tangible fixed assets | 26 | €1,947 | €1,481 | -€466 | -23.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €57,729 | €39,052 | -€18,677 | -32.4% |
| Amounts receivable within one year | 40/41 | €21,764 | €33,276 | +€11,512 | +52.9% |
| Trade receivables | 40 | €14,954 | €24,617 | +€9,663 | +64.6% |
| Other amounts receivable | 41 | €6,810 | €8,659 | +€1,850 | +27.2% |
| Cash at bank and in hand | 54/58 | €32,230 | €0 | -€32,230 | -100% |
| Deferred charges and accrued income | 490/1 | €3,735 | €5,776 | +€2,041 | +54.7% |
| Total equity and liabilities | 10/49 | €61,527 | €41,834 | -€19,693 | -32.0% |
| Equity | 10/15 | €32,932 | €32,887 | -€46 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,732 | €26,687 | -€46 | -0.2% |
| Distributable reserves | 133 | €26,732 | €26,687 | -€46 | -0.2% |
| Amounts payable | 17/49 | €28,595 | €8,948 | -€19,648 | -68.7% |
| Amounts payable within one year | 42/48 | €27,045 | €8,948 | -€18,097 | -66.9% |
| Financial debts | 43 | - | €6,597 | +€6,597 | |
| Credit institutions | 430/8 | - | €6,597 | +€6,597 | |
| Trade debts | 44 | €11,125 | €1,976 | -€9,148 | -82.2% |
| Suppliers | 440/4 | €11,125 | €1,976 | -€9,148 | -82.2% |
| Taxes, remuneration and social security | 45 | €10,239 | €374 | -€9,864 | -96.3% |
| Taxes | 450/3 | €8,098 | €374 | -€7,724 | -95.4% |
| Remuneration and social security | 454/9 | €2,141 | €0 | -€2,141 | -100% |
| Other amounts payable | 47/48 | €5,681 | €0 | -€5,681 | -100% |
| Accrued charges and deferred income | 492/3 | €1,550 | €0 | -€1,550 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €932 | €1,016 | +€85 | +9.1% |
| Other operating charges | 640/8 | €3,867 | €1,854 | -€2,013 | -52.0% |
| Non-recurring operating charges | 66A | - | €1,856 | +€1,856 | |
| Gross operating margin | 9900 | €23,982 | €12,819 | -€11,163 | -46.5% |
| Operating profit (loss) | 9901 | €19,184 | €8,093 | -€11,091 | -57.8% |
| Financial income | 75/76B | €28 | €189 | +€161 | +564% |
| Recurring financial income | 75 | €28 | €189 | +€161 | +564% |
| Financial charges | 65/66B | €3,401 | €2,712 | -€689 | -20.3% |
| Recurring financial charges | 65 | €3,401 | €2,712 | -€689 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €15,811 | €5,570 | -€10,241 | -64.8% |
| Income taxes | 67/77 | €7,411 | €5,616 | -€1,795 | -24.2% |
| Profit (loss) for the period | 9904 | €8,400 | -€46 | -€8,446 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,400 | -€46 | -€8,446 |
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 20 October 2026 via checked.be.