BIMA management: 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.
BIMA management
Largest movements
- Cash +€98,072
up €98,072 (+1,540%), from €6,370 to €104,442
mainly Receivables within one year (+€67,162) and Investment in fixed assets (net) (+€20,000)
- Receivables within one year -€67,162
down €67,162 (-84.8%), from €79,232 to €12,070
of which Trade receivables: -€67,154
- Financial fixed assets -€20,000
down €20,000 (-44.4%), from €45,000 to €25,000
- Reserves +€18,865
up €18,865 (+26.1%), from €72,199 to €91,064
- Debts after one year -€6,491
down €6,491 (-92.2%), from €7,037 to €546
- Tax, wage and social debts -€1,670
down €1,670 (-17.9%), from €9,316 to €7,646
- Gross operating margin -€35,213
down €35,213 (-57.9%), from €60,867 to €25,653
- Taxes -€6,042
down €6,042 (-50.7%), from €11,928 to €5,887
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 | €130,602 | €141,512 | +€10,910 | +8.4% |
| Fixed assets | 21/28 | €45,000 | €25,000 | -€20,000 | -44.4% |
| Financial fixed assets | 28 | €45,000 | €25,000 | -€20,000 | -44.4% |
| Current assets | 29/58 | €85,602 | €116,512 | +€30,910 | +36.1% |
| Amounts receivable within one year | 40/41 | €79,232 | €12,070 | -€67,162 | -84.8% |
| Trade receivables | 40 | €79,224 | €12,070 | -€67,154 | -84.8% |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | €6,370 | €104,442 | +€98,072 | +1,540% |
| Total equity and liabilities | 10/49 | €130,602 | €141,512 | +€10,910 | +8.4% |
| Equity | 10/15 | €75,199 | €94,064 | +€18,865 | +25.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €72,199 | €91,064 | +€18,865 | +26.1% |
| Distributable reserves | 133 | €72,199 | €91,064 | +€18,865 | +26.1% |
| Amounts payable | 17/49 | €55,403 | €47,447 | -€7,956 | -14.4% |
| Amounts payable after more than one year | 17 | €7,037 | €546 | -€6,491 | -92.2% |
| Financial debts | 170/4 | €7,037 | €546 | -€6,491 | -92.2% |
| Amounts payable within one year | 42/48 | €48,366 | €46,902 | -€1,465 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €6,390 | €6,491 | +€101 | +1.6% |
| Trade debts | 44 | €420 | €524 | +€104 | +24.8% |
| Suppliers | 440/4 | €420 | €524 | +€104 | +24.8% |
| Taxes, remuneration and social security | 45 | €9,316 | €7,646 | -€1,670 | -17.9% |
| Taxes | 450/3 | €9,316 | €7,646 | -€1,670 | -17.9% |
| Other amounts payable | 47/48 | €32,240 | €32,240 | = | 0.0% |
| Other operating charges | 640/8 | €521 | €537 | +€15 | +2.9% |
| Gross operating margin | 9900 | €60,867 | €25,653 | -€35,213 | -57.9% |
| Operating profit (loss) | 9901 | €60,346 | €25,117 | -€35,229 | -58.4% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €429 | €373 | -€56 | -13.0% |
| Recurring financial charges | 65 | €429 | €373 | -€56 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €59,917 | €24,752 | -€35,165 | -58.7% |
| Income taxes | 67/77 | €11,928 | €5,887 | -€6,042 | -50.7% |
| Profit (loss) for the period | 9904 | €47,988 | €18,865 | -€29,123 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,988 | €18,865 | -€29,123 | -60.7% |
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 20 October 2026 via checked.be.