BIMA INVEST: what changed
BIMA INVEST
Largest movements
- Stocks and contracts -€424,962
down €424,962 (-54.7%), from €776,721 to €351,759
- Tangible fixed assets +€423,759
new in 2024: €423,759
- Receivables within one year -€45,879
down €45,879 (-99.0%), from €46,348 to €469
of which Trade receivables: -€45,879
- Trade debts -€46,774
down €46,774 (-80.0%), from €58,490 to €11,715
- Current portion of long-term debt +€19,637
new in 2024: €19,637
- Debts after one year -€18,698
down €18,698 (-3.4%), from €550,000 to €531,302
of which Financial debts: -€21,293
- Profit (loss) carried forward -€8,477
down €8,477 (-21.9%), from -€38,761 to -€47,238
- Gross operating margin +€37,669
up €37,669, from -€6,687 to €30,982
- Depreciation +€11,204
new in 2024: €11,204
- Financial charges -€8,404
down €8,404 (-26.2%), from €32,056 to €23,652
- Other operating charges +€636
up €636 (+16.0%), from €3,968 to €4,604
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €827,472 | €776,865 | -€50,606 | -6.1% |
| Fixed assets | 21/28 | - | €423,759 | +€423,759 | |
| Tangible fixed assets | 22/27 | - | €423,759 | +€423,759 | |
| Land and buildings | 22 | - | €423,759 | +€423,759 | |
| Current assets | 29/58 | €827,472 | €353,106 | -€474,366 | -57.3% |
| Stocks and contracts in progress | 3 | €776,721 | €351,759 | -€424,962 | -54.7% |
| Stocks | 30/36 | €776,721 | €351,759 | -€424,962 | -54.7% |
| Amounts receivable within one year | 40/41 | €46,348 | €469 | -€45,879 | -99.0% |
| Trade receivables | 40 | €45,879 | - | -€45,879 | |
| Other amounts receivable | 41 | €469 | €469 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,402 | - | -€4,402 | |
| Deferred charges and accrued income | 490/1 | - | €878 | +€878 | |
| Total equity and liabilities | 10/49 | €827,472 | €776,865 | -€50,606 | -6.1% |
| Equity | 10/15 | -€32,561 | -€41,038 | -€8,477 | -26.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,761 | -€47,238 | -€8,477 | -21.9% |
| Amounts payable | 17/49 | €860,032 | €817,903 | -€42,129 | -4.9% |
| Amounts payable after more than one year | 17 | €550,000 | €531,302 | -€18,698 | -3.4% |
| Financial debts | 170/4 | €550,000 | €528,707 | -€21,293 | -3.9% |
| Other amounts payable | 178/9 | - | €2,596 | +€2,596 | |
| Amounts payable within one year | 42/48 | €307,190 | €286,601 | -€20,589 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | - | €19,637 | +€19,637 | |
| Trade debts | 44 | €58,490 | €11,715 | -€46,774 | -80.0% |
| Suppliers | 440/4 | €58,490 | €11,715 | -€46,774 | -80.0% |
| Other amounts payable | 47/48 | €248,700 | €255,249 | +€6,549 | +2.6% |
| Accrued charges and deferred income | 492/3 | €2,843 | - | -€2,843 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,204 | +€11,204 | |
| Other operating charges | 640/8 | €3,968 | €4,604 | +€636 | +16.0% |
| Gross operating margin | 9900 | -€6,687 | €30,982 | +€37,669 | |
| Operating profit (loss) | 9901 | -€10,655 | €15,175 | +€25,829 | |
| Financial charges | 65/66B | €32,056 | €23,652 | -€8,404 | -26.2% |
| Recurring financial charges | 65 | €32,056 | €23,652 | -€8,404 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€42,711 | -€8,477 | +€34,234 | +80.2% |
| Profit (loss) for the period | 9904 | -€42,711 | -€8,477 | +€34,234 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,711 | -€8,477 | +€34,234 | +80.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.