BIMA STOCK: 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 STOCK
Largest movements
- Receivables within one year -€18,199
down €18,199 (-21.4%), from €84,928 to €66,730
of which Trade receivables: -€18,964
- Stocks and contracts -€5,801
down €5,801 (-5.5%), from €105,766 to €99,965
- Trade debts -€27,881
down €27,881 (-49.8%), from €55,946 to €28,065
- Profit (loss) carried forward -€21,731
down €21,731 (-212%), from -€10,260 to -€31,991
- Tax, wage and social debts +€18,426
up €18,426 (+93.0%), from €19,823 to €38,248
of which Taxes: +€15,070
- Other debts +€5,227
up €5,227 (+11.0%), from €47,520 to €52,747
- Gross operating margin +€16,776
up €16,776 (+109%), from €15,354 to €32,129
- Staff costs +€7,558
up €7,558 (+18.2%), from €41,617 to €49,175
- Other operating charges -€3,355
down €3,355 (-51.7%), from €6,489 to €3,134
- Financial charges -€781
down €781 (-43.3%), from €1,804 to €1,024
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 | €215,200 | €190,416 | -€24,784 | -11.5% |
| Fixed assets | 21/28 | €7,237 | €6,710 | -€527 | -7.3% |
| Tangible fixed assets | 22/27 | €7,237 | €6,710 | -€527 | -7.3% |
| Other tangible fixed assets | 26 | €7,237 | €6,710 | -€527 | -7.3% |
| Current assets | 29/58 | €207,963 | €183,706 | -€24,257 | -11.7% |
| Amounts receivable after more than one year | 29 | €6,500 | €6,500 | = | 0.0% |
| Other amounts receivable | 291 | €6,500 | €6,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €105,766 | €99,965 | -€5,801 | -5.5% |
| Stocks | 30/36 | €105,766 | €99,965 | -€5,801 | -5.5% |
| Amounts receivable within one year | 40/41 | €84,928 | €66,730 | -€18,199 | -21.4% |
| Trade receivables | 40 | €72,688 | €53,724 | -€18,964 | -26.1% |
| Other amounts receivable | 41 | €12,241 | €13,006 | +€765 | +6.2% |
| Cash at bank and in hand | 54/58 | €10,768 | €10,511 | -€257 | -2.4% |
| Total equity and liabilities | 10/49 | €215,200 | €190,416 | -€24,784 | -11.5% |
| Equity | 10/15 | €10,200 | -€11,531 | -€21,731 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,260 | -€31,991 | -€21,731 | -212% |
| Amounts payable | 17/49 | €205,000 | €201,947 | -€3,053 | -1.5% |
| Amounts payable after more than one year | 17 | €43,477 | €42,214 | -€1,263 | -2.9% |
| Financial debts | 170/4 | €2,477 | €1,214 | -€1,263 | -51.0% |
| Other amounts payable | 178/9 | €41,000 | €41,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €158,911 | €155,762 | -€3,149 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €1,202 | €1,263 | +€61 | +5.1% |
| Financial debts | 43 | - | €1,018 | +€1,018 | |
| Credit institutions | 430/8 | - | €1,018 | +€1,018 | |
| Trade debts | 44 | €55,946 | €28,065 | -€27,881 | -49.8% |
| Suppliers | 440/4 | €55,946 | €28,065 | -€27,881 | -49.8% |
| Advances received on contracts in progress | 46 | €34,420 | €34,420 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,823 | €38,248 | +€18,426 | +93.0% |
| Taxes | 450/3 | €7,803 | €22,874 | +€15,070 | +193% |
| Remuneration and social security | 454/9 | €12,019 | €15,375 | +€3,355 | +27.9% |
| Other amounts payable | 47/48 | €47,520 | €52,747 | +€5,227 | +11.0% |
| Accrued charges and deferred income | 492/3 | €2,613 | €3,972 | +€1,359 | +52.0% |
| Remuneration, social security and pensions | 62 | €41,617 | €49,175 | +€7,558 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | €527 | -€1 | -0.3% |
| Other operating charges | 640/8 | €6,489 | €3,134 | -€3,355 | -51.7% |
| Gross operating margin | 9900 | €15,354 | €32,129 | +€16,776 | +109% |
| Operating profit (loss) | 9901 | -€33,282 | -€20,708 | +€12,574 | +37.8% |
| Financial charges | 65/66B | €1,804 | €1,024 | -€781 | -43.3% |
| Recurring financial charges | 65 | €1,804 | €1,024 | -€781 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,086 | -€21,731 | +€13,354 | +38.1% |
| Profit (loss) for the period | 9904 | -€35,086 | -€21,731 | +€13,354 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,086 | -€21,731 | +€13,354 | +38.1% |
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 19 October 2026 via checked.be.