BIMACON: 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.
What changed
BIMACON
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€33,794
2024 · -€19,424+€53,218
Equity
€395,746
2024 · €361,952+€33,794
Cash
€2,759
2024 · €11,132-€8,372
Balance sheet total
€1.5m
2024 · €1.5m+€47,112
Largest movements
Assets
- Receivables within one year +€32,815
up €32,815 (+105.2%), from €31,183 to €63,999
of which Trade receivables: +€32,942
Equity and liabilities
- Profit (loss) carried forward +€33,794
up €33,794 (+71.6%), from -€47,195 to -€13,401
Income statement
- Gross operating margin +€54,856
up €54,856, from -€12,137 to €42,719
- Depreciation +€1,294
up €1,294 (+55.4%), from €2,336 to €3,630
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.
Result 2024
-€19,424
Gross operating margin
+€54,856
Depreciation
-€1,294
Other operating charges
-€50
Financial income
+€0
Financial charges
+€0
Taxes
-€295
Result 2025
€33,794
Cash bridge derived
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.
From operations
+€12,426
Investment
-€20,798
Financing
€0
Cash 2024
€11,132
From operations (derived)
+€12,426
Net result for the year
+€33,794
Depreciation
+€3,630
Receivables within one year
-€32,815
Deferred charges and accrued income
-€5,500
Trade debts
+€648
Tax, wage and social debts
+€2,466
Other debts
+€10,498
Accrued charges and deferred income
-€294
Investment (derived)
-€20,798
Investment in fixed assets (net)
-€20,798
Cash 2025
€2,759
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,469,876 | €1,516,987 | +€47,112 | +3.2% |
| Fixed assets | 21/28 | €1,427,561 | €1,444,729 | +€17,169 | +1.2% |
| Intangible fixed assets | 21 | - | €11,124 | +€11,124 | |
| Tangible fixed assets | 22/27 | €3,538 | €9,583 | +€6,045 | +170.8% |
| Plant, machinery and equipment | 23 | €3,538 | €9,583 | +€6,045 | +170.8% |
| Financial fixed assets | 28 | €1,424,022 | €1,424,022 | = | 0.0% |
| Current assets | 29/58 | €42,315 | €72,258 | +€29,943 | +70.8% |
| Amounts receivable within one year | 40/41 | €31,183 | €63,999 | +€32,815 | +105.2% |
| Trade receivables | 40 | €31,056 | €63,999 | +€32,942 | +106.1% |
| Other amounts receivable | 41 | €127 | - | -€127 | |
| Cash at bank and in hand | 54/58 | €11,132 | €2,759 | -€8,372 | -75.2% |
| Deferred charges and accrued income | 490/1 | - | €5,500 | +€5,500 | |
| Total equity and liabilities | 10/49 | €1,469,876 | €1,516,987 | +€47,112 | +3.2% |
| Equity | 10/15 | €361,952 | €395,746 | +€33,794 | +9.3% |
| Contributions | 10/11 | €372,000 | €372,000 | = | 0.0% |
| Reserves | 13 | €37,147 | €37,147 | = | 0.0% |
| Distributable reserves | 133 | €37,147 | €37,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,195 | -€13,401 | +€33,794 | +71.6% |
| Amounts payable | 17/49 | €1,107,924 | €1,121,242 | +€13,317 | +1.2% |
| Amounts payable after more than one year | 17 | €285,453 | €285,453 | = | 0.0% |
| Financial debts | 170/4 | €285,453 | €285,453 | = | 0.0% |
| Amounts payable within one year | 42/48 | €822,000 | €835,612 | +€13,612 | +1.7% |
| Trade debts | 44 | €632 | €1,279 | +€648 | +102.5% |
| Suppliers | 440/4 | €632 | €1,279 | +€648 | +102.5% |
| Taxes, remuneration and social security | 45 | €8,865 | €11,331 | +€2,466 | +27.8% |
| Taxes | 450/3 | €5,952 | €11,331 | +€5,379 | +90.4% |
| Remuneration and social security | 454/9 | €2,913 | - | -€2,913 | |
| Other amounts payable | 47/48 | €812,504 | €823,002 | +€10,498 | +1.3% |
| Accrued charges and deferred income | 492/3 | €471 | €177 | -€294 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,336 | €3,630 | +€1,294 | +55.4% |
| Other operating charges | 640/8 | €141 | €190 | +€50 | +35.3% |
| Gross operating margin | 9900 | -€12,137 | €42,719 | +€54,856 | |
| Operating profit (loss) | 9901 | -€14,614 | €38,899 | +€53,513 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +220.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +220.0% |
| Financial charges | 65/66B | €4,638 | €4,638 | -€0 | 0.0% |
| Recurring financial charges | 65 | €4,638 | €4,638 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,251 | €34,262 | +€53,513 | |
| Income taxes | 67/77 | €173 | €468 | +€295 | +170.5% |
| Profit (loss) for the period | 9904 | -€19,424 | €33,794 | +€53,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,424 | €33,794 | +€53,218 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.