BIMANS: 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.
BIMANS
Largest movements
- Tangible fixed assets +€16,069
up €16,069 (+245.9%), from €6,535 to €22,604
of which Land and buildings: +€16,069
- Cash -€12,342
down €12,342 (-42.0%), from €29,363 to €17,020
mainly Investment in fixed assets (net) (-€17,951) and Net result for the year (-€2,036)
- Receivables within one year -€7,686
down €7,686 (-98.8%), from €7,782 to €96
of which Trade receivables: -€7,730
- Profit (loss) carried forward -€2,036
down €2,036 (-23.7%), from -€8,578 to -€10,614
- Tax, wage and social debts -€1,377
down €1,377 (-100.0%), from €1,377 to €0
of which Taxes: -€1,377
- Gross operating margin -€16,881
down €16,881, from €16,735 to -€146
- Depreciation +€1,124
up €1,124 (+148.1%), from €759 to €1,883
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 | €64,680 | €60,720 | -€3,960 | -6.1% |
| Fixed assets | 21/28 | €6,535 | €22,604 | +€16,069 | +245.9% |
| Tangible fixed assets | 22/27 | €6,535 | €22,604 | +€16,069 | +245.9% |
| Land and buildings | 22 | €6,535 | €22,604 | +€16,069 | +245.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €58,145 | €38,116 | -€20,028 | -34.4% |
| Amounts receivable after more than one year | 29 | €21,000 | €21,000 | = | 0.0% |
| Other amounts receivable | 291 | €21,000 | €21,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,782 | €96 | -€7,686 | -98.8% |
| Trade receivables | 40 | €7,782 | €53 | -€7,730 | -99.3% |
| Other amounts receivable | 41 | - | €44 | +€44 | |
| Cash at bank and in hand | 54/58 | €29,363 | €17,020 | -€12,342 | -42.0% |
| Total equity and liabilities | 10/49 | €64,680 | €60,720 | -€3,960 | -6.1% |
| Equity | 10/15 | €57,077 | €55,040 | -€2,036 | -3.6% |
| Reserves | 13 | €65,654 | €65,654 | = | 0.0% |
| Distributable reserves | 133 | €65,654 | €65,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,578 | -€10,614 | -€2,036 | -23.7% |
| Amounts payable | 17/49 | €7,603 | €5,680 | -€1,923 | -25.3% |
| Amounts payable within one year | 42/48 | €7,603 | €5,680 | -€1,923 | -25.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,377 | €0 | -€1,377 | -100.0% |
| Taxes | 450/3 | €1,377 | €0 | -€1,377 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,226 | €5,680 | -€546 | -8.8% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €759 | €1,883 | +€1,124 | +148.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €283 | €400 | +€117 | +41.4% |
| Gross operating margin | 9900 | €16,735 | -€146 | -€16,881 | |
| Operating profit (loss) | 9901 | €15,694 | -€2,428 | -€18,122 | |
| Financial income | 75/76B | €546 | €546 | = | 0.0% |
| Recurring financial income | 75 | €546 | €546 | = | 0.0% |
| Financial charges | 65/66B | €145 | €154 | +€9 | +6.3% |
| Recurring financial charges | 65 | €145 | €154 | +€9 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €16,095 | -€2,036 | -€18,131 | |
| Income taxes | 67/77 | €75 | €0 | -€75 | -100.0% |
| Profit (loss) for the period | 9904 | €16,019 | -€2,036 | -€18,056 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,019 | -€2,036 | -€18,056 |
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 2 October 2026 via checked.be.