BIM HOLDING: 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 HOLDING
Largest movements
- Cash +€24,819
up €24,819 (+39.3%), from €63,175 to €87,994
mainly Net result for the year (+€13,375) and Other debts (+€4,240)
- Reserves +€30,000
up €30,000 (+6.7%), from €450,000 to €480,000
- Profit (loss) carried forward -€16,625
down €16,625 (-77.3%), from €21,518 to €4,893
- Gross operating margin +€2,099
up €2,099 (+10.2%), from €20,580 to €22,679
- Taxes +€1,579
up €1,579 (+30.7%), from €5,135 to €6,714
- Depreciation +€1,138
up €1,138 (+7,113%), from €16 to €1,154
- Other operating charges +€952
up €952 (+250%), from €381 to €1,333
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 | €1,403,270 | €1,423,070 | +€19,800 | +1.4% |
| Fixed assets | 21/28 | €1,335,020 | €1,333,866 | -€1,154 | -0.1% |
| Tangible fixed assets | 22/27 | €4,600 | €3,446 | -€1,154 | -25.1% |
| Plant, machinery and equipment | 23 | €4,600 | €3,446 | -€1,154 | -25.1% |
| Financial fixed assets | 28 | €1,330,420 | €1,330,420 | = | 0.0% |
| Current assets | 29/58 | €68,250 | €89,204 | +€20,954 | +30.7% |
| Amounts receivable within one year | 40/41 | €5,075 | €1,210 | -€3,865 | -76.2% |
| Trade receivables | 40 | €1,210 | €1,210 | = | 0.0% |
| Other amounts receivable | 41 | €3,865 | - | -€3,865 | |
| Cash at bank and in hand | 54/58 | €63,175 | €87,994 | +€24,819 | +39.3% |
| Total equity and liabilities | 10/49 | €1,403,270 | €1,423,070 | +€19,800 | +1.4% |
| Equity | 10/15 | €521,518 | €534,893 | +€13,375 | +2.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €450,000 | €480,000 | +€30,000 | +6.7% |
| Distributable reserves | 133 | €450,000 | €480,000 | +€30,000 | +6.7% |
| Profit (loss) carried forward | 14 | €21,518 | €4,893 | -€16,625 | -77.3% |
| Amounts payable | 17/49 | €881,752 | €888,177 | +€6,425 | +0.7% |
| Amounts payable within one year | 42/48 | €881,752 | €888,177 | +€6,425 | +0.7% |
| Trade debts | 44 | €1,809 | €1,329 | -€480 | -26.5% |
| Suppliers | 440/4 | €1,809 | €1,329 | -€480 | -26.5% |
| Taxes, remuneration and social security | 45 | €15,523 | €18,188 | +€2,665 | +17.2% |
| Taxes | 450/3 | €11,283 | €18,188 | +€6,905 | +61.2% |
| Remuneration and social security | 454/9 | €4,240 | - | -€4,240 | |
| Other amounts payable | 47/48 | €864,420 | €868,660 | +€4,240 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | €1,154 | +€1,138 | +7,113% |
| Other operating charges | 640/8 | €381 | €1,333 | +€952 | +250% |
| Non-recurring operating charges | 66A | €1,213 | - | -€1,213 | |
| Gross operating margin | 9900 | €20,580 | €22,679 | +€2,099 | +10.2% |
| Operating profit (loss) | 9901 | €18,970 | €20,192 | +€1,222 | +6.4% |
| Financial charges | 65/66B | €243 | €103 | -€140 | -57.6% |
| Recurring financial charges | 65 | €243 | €103 | -€140 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €18,727 | €20,089 | +€1,362 | +7.3% |
| Income taxes | 67/77 | €5,135 | €6,714 | +€1,579 | +30.7% |
| Profit (loss) for the period | 9904 | €13,592 | €13,375 | -€217 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,592 | €13,375 | -€217 | -1.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.