BIMAT: what changed
Two financial 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.
BIMAT
Largest movements
- Cash -€107,117
down €107,117 (-30.4%), from €352,693 to €245,576
mainly Investment in fixed assets (net) (-€74,829) and Contributions, distributions and other (-€66,000)
- Tangible fixed assets +€58,031
up €58,031 (+184%), from €31,576 to €89,607
of which Leasing and similar rights: +€45,364
- Deferred charges and accrued income +€15,320
up €15,320 (+121%), from €12,658 to €27,978
- Receivables within one year -€6,240
down €6,240 (-11.2%), from €55,773 to €49,533
of which Other amounts receivable: -€4,911
- Tax, wage and social debts -€38,603
down €38,603 (-37.1%), from €104,027 to €65,425
of which Remuneration and social security: -€26,421
- Other debts -€34,000
down €34,000 (-33.8%), from €100,456 to €66,456
- Debts after one year +€31,299
up €31,299 (+1,205%), from €2,598 to €33,898
- Trade debts -€28,605
down €28,605 (-18.9%), from €151,116 to €122,511
- Reserves +€17,897
up €17,897 (+10.7%), from €167,190 to €185,087
- Staff costs +€82,401
up €82,401 (+13.7%), from €600,215 to €682,616
- Gross operating margin -€45,316
down €45,316 (-5.4%), from €838,706 to €793,390
- Taxes -€30,268
down €30,268 (-97.6%), from €31,017 to €749
- Depreciation +€9,420
up €9,420 (+128%), from €7,378 to €16,798
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.
Derived cash bridge
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 | €551,550 | €507,473 | -€44,077 | -8.0% |
| Fixed assets | 21/28 | €31,576 | €89,607 | +€58,031 | +184% |
| Tangible fixed assets | 22/27 | €31,576 | €89,607 | +€58,031 | +184% |
| Plant, machinery and equipment | 23 | €2,046 | €15,889 | +€13,843 | +676% |
| Furniture and vehicles | 24 | €16,364 | €15,188 | -€1,175 | -7.2% |
| Leasing and similar rights | 25 | €13,166 | €58,529 | +€45,364 | +345% |
| Current assets | 29/58 | €519,974 | €417,866 | -€102,107 | -19.6% |
| Stocks and contracts in progress | 3 | €98,850 | €94,779 | -€4,071 | -4.1% |
| Stocks | 30/36 | €98,850 | €94,779 | -€4,071 | -4.1% |
| Amounts receivable within one year | 40/41 | €55,773 | €49,533 | -€6,240 | -11.2% |
| Trade receivables | 40 | €44,497 | €43,169 | -€1,329 | -3.0% |
| Other amounts receivable | 41 | €11,276 | €6,364 | -€4,911 | -43.6% |
| Cash at bank and in hand | 54/58 | €352,693 | €245,576 | -€107,117 | -30.4% |
| Deferred charges and accrued income | 490/1 | €12,658 | €27,978 | +€15,320 | +121% |
| Total equity and liabilities | 10/49 | €551,550 | €507,473 | -€44,077 | -8.0% |
| Equity | 10/15 | €185,790 | €203,687 | +€17,897 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,190 | €185,087 | +€17,897 | +10.7% |
| Distributable reserves | 133 | €167,190 | €185,087 | +€17,897 | +10.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €365,759 | €303,786 | -€61,973 | -16.9% |
| Amounts payable after more than one year | 17 | €2,598 | €33,898 | +€31,299 | +1,205% |
| Financial debts | 170/4 | €2,598 | €33,898 | +€31,299 | +1,205% |
| Amounts payable within one year | 42/48 | €363,161 | €269,888 | -€93,272 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €7,561 | €15,497 | +€7,936 | +105% |
| Trade debts | 44 | €151,116 | €122,511 | -€28,605 | -18.9% |
| Suppliers | 440/4 | €151,116 | €122,511 | -€28,605 | -18.9% |
| Taxes, remuneration and social security | 45 | €104,027 | €65,425 | -€38,603 | -37.1% |
| Taxes | 450/3 | €12,931 | €749 | -€12,182 | -94.2% |
| Remuneration and social security | 454/9 | €91,097 | €64,676 | -€26,421 | -29.0% |
| Other amounts payable | 47/48 | €100,456 | €66,456 | -€34,000 | -33.8% |
| Remuneration, social security and pensions | 62 | €600,215 | €682,616 | +€82,401 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,378 | €16,798 | +€9,420 | +128% |
| Other operating charges | 640/8 | €11,905 | €5,622 | -€6,283 | -52.8% |
| Gross operating margin | 9900 | €838,706 | €793,390 | -€45,316 | -5.4% |
| Operating profit (loss) | 9901 | €219,208 | €88,353 | -€130,855 | -59.7% |
| Financial income | 75/76B | €372 | €255 | -€117 | -31.5% |
| Recurring financial income | 75 | €372 | €255 | -€117 | -31.5% |
| Financial charges | 65/66B | €3,446 | €3,963 | +€517 | +15.0% |
| Recurring financial charges | 65 | €3,446 | €3,963 | +€517 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €216,133 | €84,645 | -€131,488 | -60.8% |
| Income taxes | 67/77 | €31,017 | €749 | -€30,268 | -97.6% |
| Profit (loss) for the period | 9904 | €185,116 | €83,897 | -€101,220 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €185,116 | €83,897 | -€101,220 | -54.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.