BIMDESIGN: 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.
BIMDESIGN
Largest movements
- Tangible fixed assets -€4,427
down €4,427 (-40.4%), from €10,965 to €6,538
of which Plant, machinery and equipment: -€3,235
- Receivables within one year +€2,928
up €2,928 (+21.2%), from €13,781 to €16,708
of which Trade receivables: +€2,928
- Cash -€2,394
down €2,394 (-4.1%), from €58,146 to €55,753
mainly Net result for the year (-€8,835) and Receivables within one year (-€2,928)
- Profit (loss) carried forward -€8,835
down €8,835 (-35.6%), from €24,794 to €15,959
- Tax, wage and social debts +€5,194
up €5,194 (+954.9%), from €544 to €5,738
- Gross operating margin -€42,655
down €42,655, from €38,677 to -€3,978
- Taxes -€8,353
down €8,353 (-96.9%), from €8,624 to €271
- Depreciation -€1,817
down €1,817 (-29.1%), from €6,244 to €4,427
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 | €82,892 | €78,999 | -€3,893 | -4.7% |
| Fixed assets | 21/28 | €10,965 | €6,538 | -€4,427 | -40.4% |
| Tangible fixed assets | 22/27 | €10,965 | €6,538 | -€4,427 | -40.4% |
| Plant, machinery and equipment | 23 | €9,292 | €6,057 | -€3,235 | -34.8% |
| Furniture and vehicles | 24 | €1,527 | €481 | -€1,046 | -68.5% |
| Other tangible fixed assets | 26 | €146 | - | -€146 | |
| Current assets | 29/58 | €71,927 | €72,461 | +€534 | +0.7% |
| Amounts receivable within one year | 40/41 | €13,781 | €16,708 | +€2,928 | +21.2% |
| Trade receivables | 40 | €11,329 | €14,256 | +€2,928 | +25.8% |
| Other amounts receivable | 41 | €2,452 | €2,452 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,146 | €55,753 | -€2,394 | -4.1% |
| Total equity and liabilities | 10/49 | €82,892 | €78,999 | -€3,893 | -4.7% |
| Equity | 10/15 | €80,254 | €71,419 | -€8,835 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,860 | €36,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,794 | €15,959 | -€8,835 | -35.6% |
| Amounts payable | 17/49 | €2,638 | €7,580 | +€4,942 | +187.3% |
| Amounts payable within one year | 42/48 | €2,638 | €7,580 | +€4,942 | +187.3% |
| Trade debts | 44 | €423 | - | -€423 | |
| Suppliers | 440/4 | €423 | - | -€423 | |
| Taxes, remuneration and social security | 45 | €544 | €5,738 | +€5,194 | +954.9% |
| Taxes | 450/3 | €544 | €5,738 | +€5,194 | +954.9% |
| Other amounts payable | 47/48 | €1,672 | €1,843 | +€171 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,244 | €4,427 | -€1,817 | -29.1% |
| Other operating charges | 640/8 | €558 | €620 | +€61 | +11.0% |
| Gross operating margin | 9900 | €38,677 | -€3,978 | -€42,655 | |
| Operating profit (loss) | 9901 | €31,874 | -€9,025 | -€40,899 | |
| Financial income | 75/76B | €295 | €545 | +€249 | +84.4% |
| Recurring financial income | 75 | €295 | €545 | +€249 | +84.4% |
| Financial charges | 65/66B | €89 | €84 | -€5 | -6.0% |
| Recurring financial charges | 65 | €89 | €84 | -€5 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €32,081 | -€8,564 | -€40,645 | |
| Income taxes | 67/77 | €8,624 | €271 | -€8,353 | -96.9% |
| Profit (loss) for the period | 9904 | €23,457 | -€8,835 | -€32,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,457 | -€8,835 | -€32,292 |
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.