BIMCRAFT: 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.
BIMCRAFT
Largest movements
- Cash +€16,486
up €16,486 (+223.6%), from €7,374 to €23,860
mainly Net result for the year (+€14,679) and Current portion of long-term debt (+€8,119)
- Receivables within one year +€7,899
up €7,899 (+92.3%), from €8,555 to €16,454
of which Trade receivables: +€9,194
- Deferred charges and accrued income -€6,400
no longer reported in 2025 (was €6,400)
- Tangible fixed assets -€3,608
down €3,608 (-16.5%), from €21,870 to €18,262
of which Leasing and similar rights: -€5,971
- Debts after one year -€15,025
no longer reported in 2025 (was €15,025)
- Reserves +€14,679
up €14,679 (+169.6%), from €8,655 to €23,334
- Current portion of long-term debt +€8,119
up €8,119 (+140.9%), from €5,763 to €13,882
- Tax, wage and social debts +€7,337
up €7,337 (+282.1%), from €2,601 to €9,938
of which Taxes: +€4,121
- Gross operating margin +€6,107
up €6,107 (+27.1%), from €22,551 to €28,658
- Taxes +€1,329
up €1,329 (+40.6%), from €3,271 to €4,600
- Depreciation +€464
up €464 (+7.4%), from €6,244 to €6,708
- Other operating charges -€363
down €363 (-47.9%), from €758 to €395
- Financial charges -€326
down €326 (-12.5%), from €2,602 to €2,276
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 | €44,200 | €58,576 | +€14,376 | +32.5% |
| Fixed assets | 21/28 | €21,871 | €18,262 | -€3,609 | -16.5% |
| Tangible fixed assets | 22/27 | €21,870 | €18,262 | -€3,608 | -16.5% |
| Furniture and vehicles | 24 | €2,466 | €4,829 | +€2,363 | +95.8% |
| Leasing and similar rights | 25 | €19,404 | €13,433 | -€5,971 | -30.8% |
| Financial fixed assets | 28 | €1 | - | -€1 | |
| Current assets | 29/58 | €22,329 | €40,314 | +€17,985 | +80.5% |
| Amounts receivable within one year | 40/41 | €8,555 | €16,454 | +€7,899 | +92.3% |
| Trade receivables | 40 | €7,260 | €16,454 | +€9,194 | +126.6% |
| Other amounts receivable | 41 | €1,295 | - | -€1,295 | |
| Cash at bank and in hand | 54/58 | €7,374 | €23,860 | +€16,486 | +223.6% |
| Deferred charges and accrued income | 490/1 | €6,400 | - | -€6,400 | |
| Total equity and liabilities | 10/49 | €44,200 | €58,576 | +€14,376 | +32.5% |
| Equity | 10/15 | €17,655 | €32,334 | +€14,679 | +83.1% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €8,655 | €23,334 | +€14,679 | +169.6% |
| Distributable reserves | 133 | €8,655 | €23,334 | +€14,679 | +169.6% |
| Amounts payable | 17/49 | €26,545 | €26,243 | -€302 | -1.1% |
| Amounts payable after more than one year | 17 | €15,025 | - | -€15,025 | |
| Financial debts | 170/4 | €15,025 | - | -€15,025 | |
| Amounts payable within one year | 42/48 | €11,454 | €26,243 | +€14,789 | +129.1% |
| Current portion of amounts payable after more than one year | 42 | €5,763 | €13,882 | +€8,119 | +140.9% |
| Trade debts | 44 | €1,840 | €1,618 | -€222 | -12.1% |
| Suppliers | 440/4 | €1,840 | €1,618 | -€222 | -12.1% |
| Taxes, remuneration and social security | 45 | €2,601 | €9,938 | +€7,337 | +282.1% |
| Taxes | 450/3 | €2,601 | €6,722 | +€4,121 | +158.4% |
| Remuneration and social security | 454/9 | - | €3,216 | +€3,216 | |
| Other amounts payable | 47/48 | €1,250 | €804 | -€446 | -35.7% |
| Accrued charges and deferred income | 492/3 | €66 | - | -€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,244 | €6,708 | +€464 | +7.4% |
| Other operating charges | 640/8 | €758 | €395 | -€363 | -47.9% |
| Gross operating margin | 9900 | €22,551 | €28,658 | +€6,107 | +27.1% |
| Operating profit (loss) | 9901 | €15,549 | €21,555 | +€6,006 | +38.6% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €2,602 | €2,276 | -€326 | -12.5% |
| Recurring financial charges | 65 | €2,602 | €2,276 | -€326 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €12,986 | €19,279 | +€6,293 | +48.5% |
| Income taxes | 67/77 | €3,271 | €4,600 | +€1,329 | +40.6% |
| Profit (loss) for the period | 9904 | €9,715 | €14,679 | +€4,964 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,715 | €14,679 | +€4,964 | +51.1% |
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 7 October 2026 via checked.be.