BIMAVAL: 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.
BIMAVAL
Largest movements
- Cash -€2,591
down €2,591 (-6.3%), from €41,003 to €38,412
mainly Other debts (-€11,437) and Contributions, distributions and other (-€9,376)
- Deferred charges and accrued income +€973
up €973 (+67.8%), from €1,435 to €2,408
- Receivables within one year +€699
up €699 (+16.9%), from €4,130 to €4,829
of which Other amounts receivable: +€599
- Tangible fixed assets -€665
down €665 (-100.0%), from €665 to €0
- Other debts -€11,437
down €11,437 (-86.2%), from €13,269 to €1,831
- Reserves +€5,792
up €5,792 (+18.1%), from €31,992 to €37,784
- Profit (loss) carried forward +€2,058
up €2,058, from -€2,058 to €0
- Tax, wage and social debts +€1,517
up €1,517 (+140.8%), from €1,077 to €2,594
of which Taxes: +€1,517
- Trade debts +€531
up €531 (+15.7%), from €3,373 to €3,904
- Gross operating margin +€5,951
up €5,951 (+26.1%), from €22,780 to €28,731
- Taxes +€1,870
up €1,870 (+37.1%), from €5,048 to €6,918
- Financial charges -€338
down €338 (-12.5%), from €2,692 to €2,354
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 | €48,653 | €47,114 | -€1,539 | -3.2% |
| Fixed assets | 21/28 | €2,085 | €1,465 | -€619 | -29.7% |
| Tangible fixed assets | 22/27 | €665 | €0 | -€665 | -100.0% |
| Furniture and vehicles | 24 | €665 | €0 | -€665 | -100.0% |
| Financial fixed assets | 28 | €1,420 | €1,465 | +€45 | +3.2% |
| Current assets | 29/58 | €46,568 | €45,649 | -€919 | -2.0% |
| Amounts receivable within one year | 40/41 | €4,130 | €4,829 | +€699 | +16.9% |
| Trade receivables | 40 | €3,100 | €3,200 | +€100 | +3.2% |
| Other amounts receivable | 41 | €1,030 | €1,629 | +€599 | +58.2% |
| Cash at bank and in hand | 54/58 | €41,003 | €38,412 | -€2,591 | -6.3% |
| Deferred charges and accrued income | 490/1 | €1,435 | €2,408 | +€973 | +67.8% |
| Total equity and liabilities | 10/49 | €48,653 | €47,114 | -€1,539 | -3.2% |
| Equity | 10/15 | €30,934 | €38,784 | +€7,850 | +25.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,992 | €37,784 | +€5,792 | +18.1% |
| Distributable reserves | 133 | €31,992 | €37,784 | +€5,792 | +18.1% |
| Profit (loss) carried forward | 14 | -€2,058 | €0 | +€2,058 | |
| Amounts payable | 17/49 | €17,719 | €8,329 | -€9,389 | -53.0% |
| Amounts payable within one year | 42/48 | €17,719 | €8,329 | -€9,389 | -53.0% |
| Trade debts | 44 | €3,373 | €3,904 | +€531 | +15.7% |
| Suppliers | 440/4 | €3,373 | €3,904 | +€531 | +15.7% |
| Taxes, remuneration and social security | 45 | €1,077 | €2,594 | +€1,517 | +140.8% |
| Taxes | 450/3 | €1,077 | €2,594 | +€1,517 | +140.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €13,269 | €1,831 | -€11,437 | -86.2% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €665 | -€234 | -26.0% |
| Other operating charges | 640/8 | €1,369 | €1,568 | +€199 | +14.5% |
| Gross operating margin | 9900 | €22,780 | €28,731 | +€5,951 | +26.1% |
| Operating profit (loss) | 9901 | €20,513 | €26,499 | +€5,986 | +29.2% |
| Financial charges | 65/66B | €2,692 | €2,354 | -€338 | -12.5% |
| Recurring financial charges | 65 | €2,692 | €2,354 | -€338 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €17,821 | €24,145 | +€6,324 | +35.5% |
| Income taxes | 67/77 | €5,048 | €6,918 | +€1,870 | +37.1% |
| Profit (loss) for the period | 9904 | €12,773 | €17,227 | +€4,454 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,773 | €17,227 | +€4,454 | +34.9% |
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 4 October 2026 via checked.be.