BIM RIG: 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 RIG
Largest movements
- Receivables within one year -€10,036
down €10,036 (-14.6%), from €68,910 to €58,874
of which Trade receivables: -€12,184
- Cash +€9,808
up €9,808 (+203%), from €4,837 to €14,645
mainly Net result for the year (+€23,244) and Other debts (+€15,422)
- Other debts +€15,422
up €15,422 (+67.6%), from €22,822 to €38,244
- Profit (loss) carried forward -€14,831
no longer reported in 2025 (was €14,831)
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Trade debts +€845
up €845 (+33.3%), from €2,535 to €3,380
- Gross operating margin +€10,777
up €10,777 (+65.3%), from €16,506 to €27,283
- Other operating charges -€3,910
no longer reported in 2025 (was €3,910)
- Taxes +€2,604
up €2,604 (+698%), from €373 to €2,977
- Depreciation -€549
no longer reported in 2025 (was €549)
- Financial charges -€318
down €318 (-22.1%), from €1,444 to €1,125
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 | €75,785 | €75,709 | -€77 | -0.1% |
| Fixed assets | 21/28 | €92 | €92 | = | 0.0% |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €75,693 | €75,617 | -€77 | -0.1% |
| Amounts receivable within one year | 40/41 | €68,910 | €58,874 | -€10,036 | -14.6% |
| Trade receivables | 40 | €68,910 | €56,727 | -€12,184 | -17.7% |
| Other amounts receivable | 41 | - | €2,147 | +€2,147 | |
| Cash at bank and in hand | 54/58 | €4,837 | €14,645 | +€9,808 | +203% |
| Deferred charges and accrued income | 490/1 | €1,946 | €2,098 | +€152 | +7.8% |
| Total equity and liabilities | 10/49 | €75,785 | €75,709 | -€77 | -0.1% |
| Equity | 10/15 | €35,291 | €20,460 | -€14,831 | -42.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,831 | - | -€14,831 | |
| Amounts payable | 17/49 | €40,495 | €55,249 | +€14,754 | +36.4% |
| Amounts payable within one year | 42/48 | €38,995 | €55,249 | +€16,254 | +41.7% |
| Trade debts | 44 | €2,535 | €3,380 | +€845 | +33.3% |
| Suppliers | 440/4 | €2,535 | €3,380 | +€845 | +33.3% |
| Taxes, remuneration and social security | 45 | €13,638 | €13,625 | -€13 | -0.1% |
| Taxes | 450/3 | €10,419 | €13,625 | +€3,206 | +30.8% |
| Remuneration and social security | 454/9 | €3,219 | - | -€3,219 | |
| Other amounts payable | 47/48 | €22,822 | €38,244 | +€15,422 | +67.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | - | -€549 | |
| Other operating charges | 640/8 | €3,910 | - | -€3,910 | |
| Gross operating margin | 9900 | €16,506 | €27,283 | +€10,777 | +65.3% |
| Operating profit (loss) | 9901 | €12,047 | €27,283 | +€15,236 | +126% |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €1,444 | €1,125 | -€318 | -22.1% |
| Recurring financial charges | 65 | €1,444 | €1,125 | -€318 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €10,603 | €26,221 | +€15,618 | +147% |
| Income taxes | 67/77 | €373 | €2,977 | +€2,604 | +698% |
| Profit (loss) for the period | 9904 | €10,230 | €23,244 | +€13,014 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €10,230 | €23,244 | +€13,014 | +127% |
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 16 October 2026 via checked.be.