BIMBAM: 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.
BIMBAM
Largest movements
- Tangible fixed assets -€49,181
down €49,181 (-92.9%), from €52,945 to €3,764
of which Other tangible fixed assets: -€46,628
- Receivables within one year -€11,460
down €11,460 (-81.6%), from €14,052 to €2,592
of which Other amounts receivable: -€9,997
- Deferred charges and accrued income +€5,980
up €5,980 (+1149.8%), from €520 to €6,500
- Cash -€3,218
down €3,218 (-18.3%), from €17,567 to €14,349
mainly Net result for the year (-€44,551) and Tax, wage and social debts (-€9,205)
- Reserves -€44,551
down €44,551 (-71.6%), from €62,197 to €17,646
- Tax, wage and social debts -€9,205
down €9,205 (-88.8%), from €10,367 to €1,163
of which Taxes: -€9,205
- Short-term financial debts -€5,063
no longer reported in 2025 (was €5,063)
- Gross operating margin -€70,664
down €70,664, from €38,253 to -€32,411
- Other operating charges +€7,902
up €7,902 (+1750.1%), from €452 to €8,354
- Taxes -€6,239
down €6,239 (-97.5%), from €6,402 to €163
- Depreciation -€3,279
down €3,279 (-56.2%), from €5,832 to €2,553
- Financial charges +€693
up €693 (+183.1%), from €378 to €1,071
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 | €85,084 | €27,205 | -€57,879 | -68.0% |
| Fixed assets | 21/28 | €52,945 | €3,764 | -€49,181 | -92.9% |
| Tangible fixed assets | 22/27 | €52,945 | €3,764 | -€49,181 | -92.9% |
| Plant, machinery and equipment | 23 | €6,317 | €3,764 | -€2,553 | -40.4% |
| Other tangible fixed assets | 26 | €46,628 | - | -€46,628 | |
| Current assets | 29/58 | €32,139 | €23,441 | -€8,698 | -27.1% |
| Amounts receivable within one year | 40/41 | €14,052 | €2,592 | -€11,460 | -81.6% |
| Trade receivables | 40 | €1,786 | €323 | -€1,463 | -81.9% |
| Other amounts receivable | 41 | €12,265 | €2,269 | -€9,997 | -81.5% |
| Cash at bank and in hand | 54/58 | €17,567 | €14,349 | -€3,218 | -18.3% |
| Deferred charges and accrued income | 490/1 | €520 | €6,500 | +€5,980 | +1149.8% |
| Total equity and liabilities | 10/49 | €85,084 | €27,205 | -€57,879 | -68.0% |
| Equity | 10/15 | €67,197 | €22,646 | -€44,551 | -66.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,197 | €17,646 | -€44,551 | -71.6% |
| Distributable reserves | 133 | €62,197 | €17,646 | -€44,551 | -71.6% |
| Amounts payable | 17/49 | €17,888 | €4,559 | -€13,328 | -74.5% |
| Amounts payable within one year | 42/48 | €17,888 | €4,280 | -€13,608 | -76.1% |
| Financial debts | 43 | €5,063 | - | -€5,063 | |
| Other loans | 439 | €5,063 | - | -€5,063 | |
| Trade debts | 44 | €1,592 | €1,521 | -€72 | -4.5% |
| Suppliers | 440/4 | €1,592 | €1,521 | -€72 | -4.5% |
| Taxes, remuneration and social security | 45 | €10,367 | €1,163 | -€9,205 | -88.8% |
| Taxes | 450/3 | €9,367 | €163 | -€9,205 | -98.3% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €864 | €1,596 | +€732 | +84.7% |
| Accrued charges and deferred income | 492/3 | - | €280 | +€280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,832 | €2,553 | -€3,279 | -56.2% |
| Other operating charges | 640/8 | €452 | €8,354 | +€7,902 | +1750.1% |
| Gross operating margin | 9900 | €38,253 | -€32,411 | -€70,664 | |
| Operating profit (loss) | 9901 | €31,969 | -€43,318 | -€75,287 | |
| Financial charges | 65/66B | €378 | €1,071 | +€693 | +183.1% |
| Recurring financial charges | 65 | €378 | €1,071 | +€693 | +183.1% |
| Profit (loss) for the period before taxes | 9903 | €31,591 | -€44,389 | -€75,979 | |
| Income taxes | 67/77 | €6,402 | €163 | -€6,239 | -97.5% |
| Profit (loss) for the period | 9904 | €25,189 | -€44,551 | -€69,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,189 | -€44,551 | -€69,740 |
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 8 October 2026 via checked.be.