BIMAR: 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.
BIMAR
Largest movements
- Cash -€29,642
down €29,642 (-89.5%), from €33,101 to €3,459
mainly Net result for the year (-€28,889) and Investment in fixed assets (net) (-€3,498)
- Tangible fixed assets +€2,382
up €2,382 (+8.5%), from €28,137 to €30,519
of which Furniture and vehicles: +€2,805
- Profit (loss) carried forward -€28,889
down €28,889 (-4.6%), from -€625,131 to -€654,020
- Other operating charges -€31,466
down €31,466 (-89.9%), from €35,003 to €3,537
- Gross operating margin +€4,435
up €4,435 (+13.9%), from -€31,802 to -€27,367
- Financial income +€2,866
up €2,866 (+660.8%), from €434 to €3,300
- Depreciation +€693
up €693 (+164.0%), from €423 to €1,116
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 | €166,508 | €138,359 | -€28,150 | -16.9% |
| Fixed assets | 21/28 | €28,799 | €31,181 | +€2,382 | +8.3% |
| Tangible fixed assets | 22/27 | €28,137 | €30,519 | +€2,382 | +8.5% |
| Land and buildings | 22 | €28,137 | €27,715 | -€423 | -1.5% |
| Furniture and vehicles | 24 | - | €2,805 | +€2,805 | |
| Financial fixed assets | 28 | €662 | €662 | = | 0.0% |
| Current assets | 29/58 | €137,709 | €107,178 | -€30,532 | -22.2% |
| Current investments | 50/53 | €104,608 | €103,373 | -€1,235 | -1.2% |
| Cash at bank and in hand | 54/58 | €33,101 | €3,459 | -€29,642 | -89.5% |
| Deferred charges and accrued income | 490/1 | - | €345 | +€345 | |
| Total equity and liabilities | 10/49 | €166,508 | €138,359 | -€28,150 | -16.9% |
| Equity | 10/15 | €159,046 | €130,157 | -€28,889 | -18.2% |
| Contributions | 10/11 | €62,783 | €62,783 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €783 | €783 | = | 0.0% |
| Share premium | 1100/10 | €783 | €783 | = | 0.0% |
| Reserves | 13 | €721,394 | €721,394 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €715,194 | €715,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€625,131 | -€654,020 | -€28,889 | -4.6% |
| Amounts payable | 17/49 | €7,462 | €8,202 | +€740 | +9.9% |
| Amounts payable within one year | 42/48 | €7,462 | €8,202 | +€740 | +9.9% |
| Trade debts | 44 | - | €889 | +€889 | |
| Suppliers | 440/4 | - | €889 | +€889 | |
| Other amounts payable | 47/48 | €7,462 | €7,313 | -€149 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €1,116 | +€693 | +164.0% |
| Other operating charges | 640/8 | €35,003 | €3,537 | -€31,466 | -89.9% |
| Non-recurring operating charges | 66A | €9,622 | - | -€9,622 | |
| Gross operating margin | 9900 | -€31,802 | -€27,367 | +€4,435 | +13.9% |
| Operating profit (loss) | 9901 | -€76,850 | -€32,020 | +€44,830 | +58.3% |
| Financial income | 75/76B | €434 | €3,300 | +€2,866 | +660.8% |
| Recurring financial income | 75 | €434 | €3,300 | +€2,866 | +660.8% |
| Financial charges | 65/66B | €107 | €169 | +€63 | +58.8% |
| Recurring financial charges | 65 | €107 | €169 | +€63 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | -€76,523 | -€28,889 | +€47,634 | +62.2% |
| Profit (loss) for the period | 9904 | -€76,523 | -€28,889 | +€47,634 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,523 | -€28,889 | +€47,634 | +62.2% |
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.