BIMALIA: 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.
BIMALIA
Largest movements
- Receivables within one year +€23,839
up €23,839 (+285.7%), from €8,345 to €32,184
of which Trade receivables: +€15,631
- Cash -€21,173
down €21,173 (-28.6%), from €73,969 to €52,796
mainly Contributions, distributions and other (-€37,500) and Receivables within one year (-€23,839)
- Tangible fixed assets -€1,304
down €1,304 (-34.8%), from €3,752 to €2,448
- Deferred charges and accrued income -€1,264
down €1,264 (-70.7%), from €1,789 to €525
- Profit (loss) carried forward -€25,968
down €25,968 (-55.1%), from €47,112 to €21,144
- Other debts +€17,500
up €17,500 (+87.5%), from €20,000 to €37,500
- Trade debts +€10,425
up €10,425 (+1319.9%), from €790 to €11,215
- Tax, wage and social debts -€2,049
down €2,049 (-12.8%), from €15,953 to €13,904
- Gross operating margin -€28,700
down €28,700 (-58.0%), from €49,519 to €20,819
- Taxes -€5,458
down €5,458 (-51.8%), from €10,530 to €5,072
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,855 | €87,953 | +€98 | +0.1% |
| Fixed assets | 21/28 | €3,752 | €2,448 | -€1,304 | -34.8% |
| Tangible fixed assets | 22/27 | €3,752 | €2,448 | -€1,304 | -34.8% |
| Furniture and vehicles | 24 | €3,752 | €2,448 | -€1,304 | -34.8% |
| Current assets | 29/58 | €84,102 | €85,505 | +€1,403 | +1.7% |
| Amounts receivable within one year | 40/41 | €8,345 | €32,184 | +€23,839 | +285.7% |
| Trade receivables | 40 | €7,966 | €23,597 | +€15,631 | +196.2% |
| Other amounts receivable | 41 | €379 | €8,587 | +€8,208 | +2167.4% |
| Cash at bank and in hand | 54/58 | €73,969 | €52,796 | -€21,173 | -28.6% |
| Deferred charges and accrued income | 490/1 | €1,789 | €525 | -€1,264 | -70.7% |
| Total equity and liabilities | 10/49 | €87,855 | €87,953 | +€98 | +0.1% |
| Equity | 10/15 | €51,112 | €25,144 | -€25,968 | -50.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,112 | €21,144 | -€25,968 | -55.1% |
| Amounts payable | 17/49 | €36,743 | €62,809 | +€26,066 | +70.9% |
| Amounts payable within one year | 42/48 | €36,743 | €62,619 | +€25,876 | +70.4% |
| Trade debts | 44 | €790 | €11,215 | +€10,425 | +1319.9% |
| Suppliers | 440/4 | €790 | €11,215 | +€10,425 | +1319.9% |
| Taxes, remuneration and social security | 45 | €15,953 | €13,904 | -€2,049 | -12.8% |
| Taxes | 450/3 | €15,953 | €13,904 | -€2,049 | -12.8% |
| Other amounts payable | 47/48 | €20,000 | €37,500 | +€17,500 | +87.5% |
| Accrued charges and deferred income | 492/3 | - | €190 | +€190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,232 | €2,565 | +€333 | +14.9% |
| Other operating charges | 640/8 | €566 | €905 | +€339 | +59.8% |
| Gross operating margin | 9900 | €49,519 | €20,819 | -€28,700 | -58.0% |
| Operating profit (loss) | 9901 | €46,720 | €17,349 | -€29,371 | -62.9% |
| Financial income | 75/76B | €160 | €167 | +€7 | +4.1% |
| Recurring financial income | 75 | €160 | €167 | +€7 | +4.1% |
| Financial charges | 65/66B | €753 | €912 | +€159 | +21.1% |
| Recurring financial charges | 65 | €753 | €912 | +€159 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €46,128 | €16,604 | -€29,524 | -64.0% |
| Income taxes | 67/77 | €10,530 | €5,072 | -€5,458 | -51.8% |
| Profit (loss) for the period | 9904 | €35,598 | €11,532 | -€24,066 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,598 | €11,532 | -€24,066 | -67.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.