BIMARENT: 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.
BIMARENT
Largest movements
- Stocks and contracts -€150,468
down €150,468 (-66.6%), from €226,065 to €75,597
- Tangible fixed assets -€68,930
down €68,930 (-20.5%), from €336,590 to €267,661
of which Furniture and vehicles: -€56,185
- Receivables within one year +€26,120
up €26,120 (+10.6%), from €245,303 to €271,423
of which Other amounts receivable: +€20,622
- Other debts -€203,525
down €203,525 (-30.4%), from €669,952 to €466,427
- Gross operating margin -€43,270
down €43,270 (-23.9%), from €181,214 to €137,944
- Taxes -€13,142
down €13,142 (-87.5%), from €15,020 to €1,878
- Depreciation +€6,570
up €6,570 (+5.6%), from €117,959 to €124,530
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 | €952,100 | €760,496 | -€191,604 | -20.1% |
| Fixed assets | 21/28 | €336,590 | €267,661 | -€68,930 | -20.5% |
| Tangible fixed assets | 22/27 | €336,590 | €267,661 | -€68,930 | -20.5% |
| Plant, machinery and equipment | 23 | €47,061 | €34,316 | -€12,745 | -27.1% |
| Furniture and vehicles | 24 | €289,529 | €233,344 | -€56,185 | -19.4% |
| Current assets | 29/58 | €615,510 | €492,836 | -€122,674 | -19.9% |
| Stocks and contracts in progress | 3 | €226,065 | €75,597 | -€150,468 | -66.6% |
| Stocks | 30/36 | €226,065 | €75,597 | -€150,468 | -66.6% |
| Amounts receivable within one year | 40/41 | €245,303 | €271,423 | +€26,120 | +10.6% |
| Trade receivables | 40 | €245,303 | €250,801 | +€5,498 | +2.2% |
| Other amounts receivable | 41 | - | €20,622 | +€20,622 | |
| Cash at bank and in hand | 54/58 | €144,142 | €145,815 | +€1,673 | +1.2% |
| Total equity and liabilities | 10/49 | €952,100 | €760,496 | -€191,604 | -20.1% |
| Equity | 10/15 | €272,342 | €280,944 | +€8,602 | +3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €175,060 | €175,060 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,200 | €13,200 | = | 0.0% |
| Distributable reserves | 133 | €161,860 | €161,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,690 | €87,292 | +€8,602 | +10.9% |
| Amounts payable | 17/49 | €679,758 | €479,553 | -€200,205 | -29.5% |
| Amounts payable within one year | 42/48 | €679,758 | €479,553 | -€200,205 | -29.5% |
| Trade debts | 44 | €170 | €151 | -€18 | -10.9% |
| Suppliers | 440/4 | €170 | €151 | -€18 | -10.9% |
| Taxes, remuneration and social security | 45 | €9,636 | €12,974 | +€3,338 | +34.6% |
| Taxes | 450/3 | €9,636 | €12,974 | +€3,338 | +34.6% |
| Other amounts payable | 47/48 | €669,952 | €466,427 | -€203,525 | -30.4% |
| Non-recurring operating income | 76A | €1,062 | - | -€1,062 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,959 | €124,530 | +€6,570 | +5.6% |
| Other operating charges | 640/8 | €1,704 | €2,387 | +€682 | +40.0% |
| Non-recurring operating charges | 66A | €15,492 | - | -€15,492 | |
| Gross operating margin | 9900 | €181,214 | €137,944 | -€43,270 | -23.9% |
| Operating profit (loss) | 9901 | €46,059 | €11,028 | -€35,031 | -76.1% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.7% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.7% |
| Financial charges | 65/66B | €236 | €548 | +€312 | +132.1% |
| Recurring financial charges | 65 | €236 | €548 | +€312 | +132.1% |
| Profit (loss) for the period before taxes | 9903 | €45,834 | €10,479 | -€35,354 | -77.1% |
| Income taxes | 67/77 | €15,020 | €1,878 | -€13,142 | -87.5% |
| Profit (loss) for the period | 9904 | €30,814 | €8,602 | -€22,212 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,814 | €8,602 | -€22,212 | -72.1% |
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 1 October 2026 via checked.be.