Bim_makers: what changed
Two fiscal 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_makers
Largest movements
- Receivables within one year +€7,368
up €7,368 (+145.3%), from €5,073 to €12,441
- Tangible fixed assets -€3,372
down €3,372 (-34.8%), from €9,692 to €6,320
of which Furniture and vehicles: -€3,000
- Deferred charges and accrued income +€2,823
up €2,823 (+141.3%), from €1,998 to €4,821
- Current portion of long-term debt -€4,768
down €4,768 (-91.5%), from €5,214 to €446
- Other debts +€4,730
up €4,730 (+114.6%), from €4,127 to €8,857
- Trade debts +€4,117
up €4,117 (+126.3%), from €3,259 to €7,376
- Tax, wage and social debts +€1,782
up €1,782 (+15.9%), from €11,244 to €13,026
of which Taxes: +€1,783
- Profit (loss) carried forward +€1,090
up €1,090 (+17.5%), from €6,237 to €7,327
- Gross operating margin -€3,167
down €3,167 (-23.6%), from €13,421 to €10,254
- Financial charges -€1,065
down €1,065 (-38.7%), from €2,754 to €1,689
- Taxes -€646
down €646 (-21.8%), from €2,970 to €2,323
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.
Cash bridge derived
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 | €33,526 | €40,031 | +€6,505 | +19.4% |
| Fixed assets | 21/28 | €9,722 | €6,350 | -€3,372 | -34.7% |
| Tangible fixed assets | 22/27 | €9,692 | €6,320 | -€3,372 | -34.8% |
| Plant, machinery and equipment | 23 | €478 | €106 | -€372 | -77.8% |
| Furniture and vehicles | 24 | €9,214 | €6,214 | -€3,000 | -32.6% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €23,805 | €33,682 | +€9,877 | +41.5% |
| Amounts receivable within one year | 40/41 | €5,073 | €12,441 | +€7,368 | +145.3% |
| Trade receivables | 40 | €5,073 | €12,441 | +€7,368 | +145.3% |
| Cash at bank and in hand | 54/58 | €16,735 | €16,420 | -€315 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,998 | €4,821 | +€2,823 | +141.3% |
| Total equity and liabilities | 10/49 | €33,526 | €40,031 | +€6,505 | +19.4% |
| Equity | 10/15 | €9,237 | €10,327 | +€1,090 | +11.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,237 | €7,327 | +€1,090 | +17.5% |
| Amounts payable | 17/49 | €24,289 | €29,704 | +€5,415 | +22.3% |
| Amounts payable after more than one year | 17 | €446 | - | -€446 | |
| Financial debts | 170/4 | €446 | - | -€446 | |
| Amounts payable within one year | 42/48 | €23,844 | €29,704 | +€5,860 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €5,214 | €446 | -€4,768 | -91.5% |
| Trade debts | 44 | €3,259 | €7,376 | +€4,117 | +126.3% |
| Suppliers | 440/4 | €3,259 | €7,376 | +€4,117 | +126.3% |
| Taxes, remuneration and social security | 45 | €11,244 | €13,026 | +€1,782 | +15.9% |
| Taxes | 450/3 | €7,748 | €9,531 | +€1,783 | +23.0% |
| Remuneration and social security | 454/9 | €3,496 | €3,495 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €4,127 | €8,857 | +€4,730 | +114.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,478 | €3,372 | -€106 | -3.0% |
| Other operating charges | 640/8 | €115 | €62 | -€53 | -46.1% |
| Gross operating margin | 9900 | €13,421 | €10,254 | -€3,167 | -23.6% |
| Operating profit (loss) | 9901 | €9,829 | €6,820 | -€3,009 | -30.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,754 | €1,689 | -€1,065 | -38.7% |
| Recurring financial charges | 65 | €2,754 | €1,689 | -€1,065 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €7,075 | €5,131 | -€1,943 | -27.5% |
| Income taxes | 67/77 | €2,970 | €2,323 | -€646 | -21.8% |
| Profit (loss) for the period | 9904 | €4,105 | €2,808 | -€1,297 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,105 | €2,808 | -€1,297 | -31.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.