BIM EXPRESS: 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 EXPRESS
Largest movements
- Receivables within one year -€252,515
down €252,515 (-90.0%), from €280,432 to €27,917
of which Trade receivables: -€274,756
- Stocks and contracts -€10,000
down €10,000 (-28.8%), from €34,683 to €24,683
- Tangible fixed assets -€6,307
down €6,307 (-66.0%), from €9,559 to €3,253
of which Furniture and vehicles: -€3,947
- Accrued charges and deferred income -€159,718
no longer reported in 2025 (was €159,718)
- Other debts -€70,449
no longer reported in 2025 (was €70,449)
- Trade debts -€27,533
down €27,533 (-98.1%), from €28,055 to €522
- Profit (loss) carried forward -€10,431
down €10,431, from €5,967 to -€4,464
- Tax, wage and social debts -€6,676
down €6,676 (-11.8%), from €56,599 to €49,923
of which Remuneration and social security: -€24,279
- Gross operating margin -€31,658
down €31,658 (-36.6%), from €86,596 to €54,938
- Staff costs -€21,310
down €21,310 (-27.4%), from €77,638 to €56,328
- Depreciation -€1,098
down €1,098 (-11.5%), from €9,547 to €8,449
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 | €335,025 | €63,318 | -€271,707 | -81.1% |
| Fixed assets | 21/28 | €17,963 | €9,515 | -€8,449 | -47.0% |
| Intangible fixed assets | 21 | €5,794 | €3,652 | -€2,142 | -37.0% |
| Tangible fixed assets | 22/27 | €9,559 | €3,253 | -€6,307 | -66.0% |
| Land and buildings | 22 | €4,640 | €3,253 | -€1,388 | -29.9% |
| Plant, machinery and equipment | 23 | €972 | - | -€972 | |
| Furniture and vehicles | 24 | €3,947 | - | -€3,947 | |
| Financial fixed assets | 28 | €2,610 | €2,610 | = | 0.0% |
| Current assets | 29/58 | €317,061 | €53,803 | -€263,258 | -83.0% |
| Stocks and contracts in progress | 3 | €34,683 | €24,683 | -€10,000 | -28.8% |
| Stocks | 30/36 | €34,683 | €24,683 | -€10,000 | -28.8% |
| Amounts receivable within one year | 40/41 | €280,432 | €27,917 | -€252,515 | -90.0% |
| Trade receivables | 40 | €278,300 | €3,544 | -€274,756 | -98.7% |
| Other amounts receivable | 41 | €2,132 | €24,373 | +€22,241 | +1,043% |
| Cash at bank and in hand | 54/58 | €6 | €6 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,940 | €1,197 | -€743 | -38.3% |
| Total equity and liabilities | 10/49 | €335,025 | €63,318 | -€271,707 | -81.1% |
| Equity | 10/15 | €14,027 | €3,596 | -€10,431 | -74.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,967 | -€4,464 | -€10,431 | |
| Amounts payable | 17/49 | €320,998 | €59,722 | -€261,276 | -81.4% |
| Amounts payable within one year | 42/48 | €161,279 | €59,722 | -€101,558 | -63.0% |
| Financial debts | 43 | €6,176 | €9,276 | +€3,100 | +50.2% |
| Credit institutions | 430/8 | €6,176 | €9,276 | +€3,100 | +50.2% |
| Trade debts | 44 | €28,055 | €522 | -€27,533 | -98.1% |
| Suppliers | 440/4 | €28,055 | €522 | -€27,533 | -98.1% |
| Taxes, remuneration and social security | 45 | €56,599 | €49,923 | -€6,676 | -11.8% |
| Taxes | 450/3 | €9,110 | €26,713 | +€17,603 | +193% |
| Remuneration and social security | 454/9 | €47,489 | €23,210 | -€24,279 | -51.1% |
| Other amounts payable | 47/48 | €70,449 | - | -€70,449 | |
| Accrued charges and deferred income | 492/3 | €159,718 | - | -€159,718 | |
| Remuneration, social security and pensions | 62 | €77,638 | €56,328 | -€21,310 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,547 | €8,449 | -€1,098 | -11.5% |
| Other operating charges | 640/8 | €387 | €548 | +€161 | +41.6% |
| Gross operating margin | 9900 | €86,596 | €54,938 | -€31,658 | -36.6% |
| Operating profit (loss) | 9901 | -€976 | -€10,387 | -€9,411 | -964% |
| Financial income | 75/76B | €5 | €16 | +€11 | +249% |
| Recurring financial income | 75 | €5 | €16 | +€11 | +249% |
| Financial charges | 65/66B | €16 | €59 | +€43 | +264% |
| Recurring financial charges | 65 | €16 | €59 | +€43 | +264% |
| Profit (loss) for the period before taxes | 9903 | -€988 | -€10,431 | -€9,443 | -956% |
| Profit (loss) for the period | 9904 | -€988 | -€10,431 | -€9,443 | -956% |
| Profit (loss) for the period to be appropriated | 9905 | -€988 | -€10,431 | -€9,443 | -956% |
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 27 October 2026 via checked.be.