BIMATEC: 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.
BIMATEC
Largest movements
- Current investments -€60,000
down €60,000 (-100.0%), from €60,000 to €0
- Cash +€31,783
up €31,783 (+52.2%), from €60,937 to €92,720
mainly Current investments (+€60,000) and Depreciation (+€10,494)
- Tangible fixed assets -€8,676
down €8,676 (-2.9%), from €294,931 to €286,255
of which Land and buildings: -€8,259
- Reserves -€15,750
down €15,750 (-19.3%), from €81,668 to €65,918
- Debts after one year -€12,173
down €12,173 (-5.3%), from €231,749 to €219,576
- Tax, wage and social debts -€10,311
down €10,311 (-96.0%), from €10,740 to €429
of which Taxes: -€8,661
- Other debts +€4,771
up €4,771 (+6.2%), from €77,558 to €82,329
- Gross operating margin -€49,261
down €49,261 (-81.3%), from €60,614 to €11,353
- Taxes -€10,763
down €10,763 (-97.0%), from €11,095 to €332
- Financial charges -€3,925
down €3,925 (-50.4%), from €7,791 to €3,866
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 | €431,429 | €391,228 | -€40,201 | -9.3% |
| Fixed assets | 21/28 | €294,931 | €286,255 | -€8,676 | -2.9% |
| Tangible fixed assets | 22/27 | €294,931 | €286,255 | -€8,676 | -2.9% |
| Land and buildings | 22 | €284,085 | €275,826 | -€8,259 | -2.9% |
| Plant, machinery and equipment | 23 | €3,973 | €3,038 | -€936 | -23.5% |
| Furniture and vehicles | 24 | €6,872 | €7,391 | +€519 | +7.5% |
| Current assets | 29/58 | €136,498 | €104,973 | -€31,525 | -23.1% |
| Amounts receivable within one year | 40/41 | €15,035 | €11,727 | -€3,308 | -22.0% |
| Trade receivables | 40 | €11,920 | €1,982 | -€9,938 | -83.4% |
| Other amounts receivable | 41 | €3,115 | €9,745 | +€6,630 | +212.8% |
| Current investments | 50/53 | €60,000 | €0 | -€60,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €60,937 | €92,720 | +€31,783 | +52.2% |
| Deferred charges and accrued income | 490/1 | €526 | €526 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €431,429 | €391,228 | -€40,201 | -9.3% |
| Equity | 10/15 | €94,068 | €75,311 | -€18,757 | -19.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €81,668 | €65,918 | -€15,750 | -19.3% |
| Distributable reserves | 133 | €81,668 | €65,918 | -€15,750 | -19.3% |
| Profit (loss) carried forward | 14 | €0 | -€3,007 | -€3,007 | |
| Amounts payable | 17/49 | €337,360 | €315,917 | -€21,443 | -6.4% |
| Amounts payable after more than one year | 17 | €231,749 | €219,576 | -€12,173 | -5.3% |
| Financial debts | 170/4 | €231,749 | €219,576 | -€12,173 | -5.3% |
| Amounts payable within one year | 42/48 | €101,770 | €96,341 | -€5,429 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €11,981 | €13,178 | +€1,198 | +10.0% |
| Trade debts | 44 | €1,492 | €405 | -€1,087 | -72.8% |
| Suppliers | 440/4 | €1,492 | €405 | -€1,087 | -72.8% |
| Taxes, remuneration and social security | 45 | €10,740 | €429 | -€10,311 | -96.0% |
| Taxes | 450/3 | €8,993 | €332 | -€8,661 | -96.3% |
| Remuneration and social security | 454/9 | €1,747 | €97 | -€1,650 | -94.5% |
| Other amounts payable | 47/48 | €77,558 | €82,329 | +€4,771 | +6.2% |
| Accrued charges and deferred income | 492/3 | €3,842 | €0 | -€3,842 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,109 | €10,494 | +€385 | +3.8% |
| Other operating charges | 640/8 | €1,187 | €1,192 | +€5 | +0.4% |
| Gross operating margin | 9900 | €60,614 | €11,353 | -€49,261 | -81.3% |
| Operating profit (loss) | 9901 | €49,318 | -€332 | -€49,651 | |
| Financial income | 75/76B | €1,426 | €1,522 | +€97 | +6.8% |
| Recurring financial income | 75 | €1,426 | €1,522 | +€97 | +6.8% |
| Financial charges | 65/66B | €7,791 | €3,866 | -€3,925 | -50.4% |
| Recurring financial charges | 65 | €7,791 | €3,866 | -€3,925 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €42,954 | -€2,676 | -€45,629 | |
| Income taxes | 67/77 | €11,095 | €332 | -€10,763 | -97.0% |
| Profit (loss) for the period | 9904 | €31,859 | -€3,007 | -€34,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,859 | -€3,007 | -€34,866 |
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 6 October 2026 via checked.be.