BIM IT UP: 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 IT UP
Largest movements
- Cash +€16,772
up €16,772 (+104%), from €16,129 to €32,901
mainly Receivables within one year (+€13,188) and Trade debts (+€3,421)
- Receivables within one year -€13,188
down €13,188 (-38.6%), from €34,123 to €20,935
of which Trade receivables: -€22,760
- Deferred charges and accrued income +€2,997
new in 2025: €2,997
- Trade debts +€3,421
new in 2025: €3,421
- Tax, wage and social debts +€3,148
up €3,148 (+19.5%), from €16,120 to €19,268
- Gross operating margin -€47,482
down €47,482 (-90.7%), from €52,352 to €4,870
- Taxes -€10,000
no longer reported in 2025 (was €10,000)
- Other operating charges -€1,764
down €1,764 (-64.4%), from €2,741 to €977
- Depreciation +€836
up €836 (+106%), from €790 to €1,626
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 | €55,126 | €61,953 | +€6,827 | +12.4% |
| Fixed assets | 21/28 | €4,874 | €5,120 | +€246 | +5.0% |
| Tangible fixed assets | 22/27 | €4,574 | €5,120 | +€546 | +11.9% |
| Furniture and vehicles | 24 | €4,574 | €5,120 | +€546 | +11.9% |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €50,252 | €56,833 | +€6,581 | +13.1% |
| Amounts receivable within one year | 40/41 | €34,123 | €20,935 | -€13,188 | -38.6% |
| Trade receivables | 40 | €32,985 | €10,225 | -€22,760 | -69.0% |
| Other amounts receivable | 41 | €1,138 | €10,710 | +€9,572 | +841% |
| Cash at bank and in hand | 54/58 | €16,129 | €32,901 | +€16,772 | +104% |
| Deferred charges and accrued income | 490/1 | - | €2,997 | +€2,997 | |
| Total equity and liabilities | 10/49 | €55,126 | €61,953 | +€6,827 | +12.4% |
| Equity | 10/15 | €39,006 | €39,184 | +€178 | +0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,006 | €36,184 | +€178 | +0.5% |
| Amounts payable | 17/49 | €16,120 | €22,769 | +€6,649 | +41.2% |
| Amounts payable within one year | 42/48 | €16,120 | €22,769 | +€6,649 | +41.2% |
| Trade debts | 44 | - | €3,421 | +€3,421 | |
| Suppliers | 440/4 | - | €3,421 | +€3,421 | |
| Taxes, remuneration and social security | 45 | €16,120 | €19,268 | +€3,148 | +19.5% |
| Taxes | 450/3 | €16,120 | €19,268 | +€3,148 | +19.5% |
| Other amounts payable | 47/48 | - | €80 | +€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €790 | €1,626 | +€836 | +106% |
| Other operating charges | 640/8 | €2,741 | €977 | -€1,764 | -64.4% |
| Gross operating margin | 9900 | €52,352 | €4,870 | -€47,482 | -90.7% |
| Operating profit (loss) | 9901 | €48,821 | €2,267 | -€46,554 | -95.4% |
| Financial income | 75/76B | €57 | €318 | +€261 | +458% |
| Recurring financial income | 75 | €57 | €318 | +€261 | +458% |
| Financial charges | 65/66B | €2,872 | €2,407 | -€465 | -16.2% |
| Recurring financial charges | 65 | €2,503 | €2,407 | -€96 | -3.8% |
| Non-recurring financial charges | 66B | €369 | - | -€369 | |
| Profit (loss) for the period before taxes | 9903 | €46,006 | €178 | -€45,828 | -99.6% |
| Income taxes | 67/77 | €10,000 | - | -€10,000 | |
| Profit (loss) for the period | 9904 | €36,006 | €178 | -€35,828 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,006 | €178 | -€35,828 | -99.5% |
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 21 October 2026 via checked.be.