BIME: what changed
BIME
Largest movements
- Cash +€57,793
up €57,793 (+90.0%), from €64,184 to €121,977
mainly Other debts (+€149,341) and Net result for the year (+€43,074)
- Tangible fixed assets -€15,241
down €15,241 (-5.9%), from €259,549 to €244,308
of which Land and buildings: -€14,595
- Receivables within one year +€9,298
up €9,298 (+398%), from €2,336 to €11,634
of which Trade receivables: +€9,298
- Profit (loss) carried forward -€150,851
no longer reported in 2025 (was €150,851)
- Other debts +€149,341
up €149,341 (+3,816%), from €3,914 to €153,255
- Contributions +€75,000
new in 2025: €75,000
- Debts after one year -€75,000
down €75,000 (-61.2%), from €122,500 to €47,500
- Reserves +€43,074
up €43,074 (+574%), from €7,500 to €50,574
- Gross operating margin +€55,491
up €55,491 (+371%), from €14,962 to €70,453
- Taxes +€4,307
new in 2025: €4,307
- Financial charges +€3,346
up €3,346 (+1,416%), from €236 to €3,582
- Financial income -€1,750
down €1,750 (-48.0%), from €3,648 to €1,897
- Depreciation -€1,375
down €1,375 (-6.5%), from €21,046 to €19,671
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,088 | €379,940 | +€51,852 | +15.8% |
| Fixed assets | 21/28 | €259,549 | €244,308 | -€15,241 | -5.9% |
| Tangible fixed assets | 22/27 | €259,549 | €244,308 | -€15,241 | -5.9% |
| Land and buildings | 22 | €254,436 | €239,841 | -€14,595 | -5.7% |
| Plant, machinery and equipment | 23 | €613 | €394 | -€219 | -35.8% |
| Furniture and vehicles | 24 | €4,499 | €4,073 | -€426 | -9.5% |
| Current assets | 29/58 | €68,539 | €135,632 | +€67,092 | +97.9% |
| Amounts receivable within one year | 40/41 | €2,336 | €11,634 | +€9,298 | +398% |
| Trade receivables | 40 | €1,811 | €11,109 | +€9,298 | +513% |
| Other amounts receivable | 41 | €525 | €525 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,184 | €121,977 | +€57,793 | +90.0% |
| Deferred charges and accrued income | 490/1 | €2,020 | €2,021 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €328,088 | €379,940 | +€51,852 | +15.8% |
| Equity | 10/15 | €191,428 | €156,754 | -€34,674 | -18.1% |
| Contributions | 10/11 | - | €75,000 | +€75,000 | |
| Reserves | 13 | €7,500 | €50,574 | +€43,074 | +574% |
| Distributable reserves | 133 | €7,500 | €50,574 | +€43,074 | +574% |
| Profit (loss) carried forward | 14 | €150,851 | - | -€150,851 | |
| Investment grants | 15 | €33,077 | €31,179 | -€1,897 | -5.7% |
| Amounts payable | 17/49 | €136,660 | €223,186 | +€86,526 | +63.3% |
| Amounts payable after more than one year | 17 | €122,500 | €47,500 | -€75,000 | -61.2% |
| Financial debts | 170/4 | €122,500 | €47,500 | -€75,000 | -61.2% |
| Amounts payable within one year | 42/48 | €14,160 | €175,686 | +€161,526 | +1,141% |
| Trade debts | 44 | €5,448 | €11,254 | +€5,805 | +107% |
| Suppliers | 440/4 | €5,448 | €11,254 | +€5,805 | +107% |
| Taxes, remuneration and social security | 45 | €4,798 | €11,178 | +€6,379 | +133% |
| Taxes | 450/3 | €4,798 | €11,178 | +€6,379 | +133% |
| Other amounts payable | 47/48 | €3,914 | €153,255 | +€149,341 | +3,816% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,046 | €19,671 | -€1,375 | -6.5% |
| Other operating charges | 640/8 | €2,248 | €1,716 | -€532 | -23.7% |
| Gross operating margin | 9900 | €14,962 | €70,453 | +€55,491 | +371% |
| Operating profit (loss) | 9901 | -€8,331 | €49,066 | +€57,397 | |
| Financial income | 75/76B | €3,648 | €1,897 | -€1,750 | -48.0% |
| Recurring financial income | 75 | €3,648 | €1,897 | -€1,750 | -48.0% |
| Financial charges | 65/66B | €236 | €3,582 | +€3,346 | +1,416% |
| Recurring financial charges | 65 | €236 | €3,582 | +€3,346 | +1,416% |
| Profit (loss) for the period before taxes | 9903 | -€4,920 | €47,382 | +€52,301 | |
| Income taxes | 67/77 | - | €4,307 | +€4,307 | |
| Profit (loss) for the period | 9904 | -€4,920 | €43,074 | +€47,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,920 | €43,074 | +€47,994 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.