BIMA: 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.
BIMA
Largest movements
- Cash -€44
down €44 (-12.5%), from €352 to €308
mainly Net result for the year (-€3,044)
- Profit (loss) carried forward -€3,044
down €3,044 (-1.0%), from -€313,207 to -€316,251
- Trade debts +€3,000
up €3,000 (+1.1%), from €285,377 to €288,377
- Gross operating margin -€1,427
down €1,427 (-130.2%), from -€1,095 to -€2,522
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352 | €308 | -€44 | -12.5% |
| Current assets | 29/58 | €352 | €308 | -€44 | -12.5% |
| Cash at bank and in hand | 54/58 | €352 | €308 | -€44 | -12.5% |
| Total equity and liabilities | 10/49 | €352 | €308 | -€44 | -12.5% |
| Equity | 10/15 | -€292,756 | -€295,800 | -€3,044 | -1.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€313,207 | -€316,251 | -€3,044 | -1.0% |
| Amounts payable | 17/49 | €293,107 | €296,107 | +€3,000 | +1.0% |
| Amounts payable within one year | 42/48 | €292,107 | €295,107 | +€3,000 | +1.0% |
| Trade debts | 44 | €285,377 | €288,377 | +€3,000 | +1.1% |
| Suppliers | 440/4 | €285,377 | €288,377 | +€3,000 | +1.1% |
| Other amounts payable | 47/48 | €6,730 | €6,730 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €517 | €522 | +€5 | +1.0% |
| Gross operating margin | 9900 | -€1,095 | -€2,522 | -€1,427 | -130.2% |
| Operating profit (loss) | 9901 | -€1,612 | -€3,044 | -€1,432 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,612 | -€3,044 | -€1,432 | -88.8% |
| Profit (loss) for the period | 9904 | -€1,612 | -€3,044 | -€1,432 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,612 | -€3,044 | -€1,432 | -88.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.