BIM OUTDOOR: 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 OUTDOOR
Largest movements
- Stocks and contracts -€61,894
down €61,894 (-21.0%), from €294,659 to €232,764
- Tangible fixed assets -€27,852
down €27,852 (-16.6%), from €167,578 to €139,726
of which Plant, machinery and equipment: -€18,444
- Receivables within one year -€15,530
down €15,530 (-7.5%), from €206,715 to €191,185
of which Other amounts receivable: -€17,680
- Cash -€8,690
down €8,690 (-65.3%), from €13,309 to €4,618
mainly Short-term financial debts (-€75,000) and Advances received (-€36,372)
- Short-term financial debts -€75,000
down €75,000 (-50.0%), from €150,000 to €75,000
- Advances received -€36,372
down €36,372 (-61.5%), from €59,117 to €22,745
- Tax, wage and social debts +€15,402
up €15,402 (+19.7%), from €78,140 to €93,542
of which Remuneration and social security: +€14,792
- Trade debts -€8,262
down €8,262 (-6.6%), from €124,686 to €116,424
- Debts after one year -€7,917
down €7,917 (-48.0%), from €16,494 to €8,577
- Taxes +€18,290
new in 2026: €18,290
- Write-downs -€17,812
down €17,812, from €3,291 to -€14,521
- Depreciation +€7,736
up €7,736 (+13.8%), from €56,091 to €63,827
- Staff costs -€4,936
down €4,936 (-1.5%), from €338,431 to €333,495
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €704,581 | €596,578 | -€108,002 | -15.3% |
| Fixed assets | 21/28 | €171,653 | €143,801 | -€27,852 | -16.2% |
| Tangible fixed assets | 22/27 | €167,578 | €139,726 | -€27,852 | -16.6% |
| Plant, machinery and equipment | 23 | €111,667 | €93,223 | -€18,444 | -16.5% |
| Furniture and vehicles | 24 | €53,982 | €43,447 | -€10,535 | -19.5% |
| Other tangible fixed assets | 26 | €1,929 | €3,056 | +€1,126 | +58.4% |
| Financial fixed assets | 28 | €4,075 | €4,075 | = | 0.0% |
| Current assets | 29/58 | €532,927 | €452,777 | -€80,150 | -15.0% |
| Stocks and contracts in progress | 3 | €294,659 | €232,764 | -€61,894 | -21.0% |
| Stocks | 30/36 | €294,659 | €232,764 | -€61,894 | -21.0% |
| Amounts receivable within one year | 40/41 | €206,715 | €191,185 | -€15,530 | -7.5% |
| Trade receivables | 40 | €48,996 | €51,146 | +€2,150 | +4.4% |
| Other amounts receivable | 41 | €157,719 | €140,039 | -€17,680 | -11.2% |
| Cash at bank and in hand | 54/58 | €13,309 | €4,618 | -€8,690 | -65.3% |
| Deferred charges and accrued income | 490/1 | €18,245 | €24,210 | +€5,965 | +32.7% |
| Total equity and liabilities | 10/49 | €704,581 | €596,578 | -€108,002 | -15.3% |
| Equity | 10/15 | €171,934 | €173,373 | +€1,440 | +0.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €151,474 | €152,913 | +€1,440 | +1.0% |
| Distributable reserves | 133 | €151,474 | €152,913 | +€1,440 | +1.0% |
| Amounts payable | 17/49 | €532,647 | €423,205 | -€109,442 | -20.5% |
| Amounts payable after more than one year | 17 | €16,494 | €8,577 | -€7,917 | -48.0% |
| Financial debts | 170/4 | €16,494 | €8,577 | -€7,917 | -48.0% |
| Amounts payable within one year | 42/48 | €514,244 | €414,321 | -€99,923 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €7,917 | €7,917 | = | 0.0% |
| Financial debts | 43 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Credit institutions | 430/8 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Trade debts | 44 | €124,686 | €116,424 | -€8,262 | -6.6% |
| Suppliers | 440/4 | €124,686 | €116,424 | -€8,262 | -6.6% |
| Advances received on contracts in progress | 46 | €59,117 | €22,745 | -€36,372 | -61.5% |
| Taxes, remuneration and social security | 45 | €78,140 | €93,542 | +€15,402 | +19.7% |
| Taxes | 450/3 | €21,991 | €22,601 | +€610 | +2.8% |
| Remuneration and social security | 454/9 | €56,149 | €70,941 | +€14,792 | +26.3% |
| Other amounts payable | 47/48 | €94,385 | €98,693 | +€4,309 | +4.6% |
| Accrued charges and deferred income | 492/3 | €1,909 | €307 | -€1,602 | -83.9% |
| Remuneration, social security and pensions | 62 | €338,431 | €333,495 | -€4,936 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,091 | €63,827 | +€7,736 | +13.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,291 | -€14,521 | -€17,812 | |
| Other operating charges | 640/8 | €18,640 | €21,037 | +€2,397 | +12.9% |
| Non-recurring operating charges | 66A | €600 | - | -€600 | |
| Gross operating margin | 9900 | €435,797 | €437,846 | +€2,049 | +0.5% |
| Operating profit (loss) | 9901 | €18,744 | €34,007 | +€15,263 | +81.4% |
| Financial income | 75/76B | €347 | €2,250 | +€1,903 | +549% |
| Recurring financial income | 75 | €347 | €2,250 | +€1,903 | +549% |
| Financial charges | 65/66B | €16,946 | €16,527 | -€419 | -2.5% |
| Recurring financial charges | 65 | €16,946 | €15,679 | -€1,267 | -7.5% |
| Non-recurring financial charges | 66B | - | €848 | +€848 | |
| Profit (loss) for the period before taxes | 9903 | €2,145 | €19,730 | +€17,585 | +820% |
| Income taxes | 67/77 | - | €18,290 | +€18,290 | |
| Profit (loss) for the period | 9904 | €2,145 | €1,440 | -€705 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,145 | €1,440 | -€705 | -32.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.