Bimec: 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.
Bimec
Largest movements
- Cash +€30,565
up €30,565 (+256.8%), from €11,901 to €42,466
mainly Depreciation (+€31,361) and Net result for the year (+€27,383)
- Tangible fixed assets -€17,073
down €17,073 (-3.9%), from €439,056 to €421,983
of which Land and buildings: -€16,708
- Reserves +€27,383
up €27,383 (+1472.2%), from €1,860 to €29,243
of which Distributable reserves: +€27,383
- Other debts +€27,006
up €27,006 (+306.5%), from €8,811 to €35,817
- Profit (loss) carried forward -€24,286
down €24,286 (-6.7%), from €363,304 to €339,018
- Current portion of long-term debt -€22,223
down €22,223 (-66.7%), from €33,333 to €11,111
- Trade debts +€17,576
up €17,576 (+268.3%), from €6,552 to €24,128
- Gross operating margin +€65,253
up €65,253 (+81.1%), from €80,425 to €145,678
- Taxes +€3,382
up €3,382 (+33.3%), from €10,154 to €13,536
- Depreciation +€1,830
up €1,830 (+6.2%), from €29,531 to €31,361
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 | €463,139 | €481,181 | +€18,042 | +3.9% |
| Fixed assets | 21/28 | €439,056 | €421,983 | -€17,073 | -3.9% |
| Tangible fixed assets | 22/27 | €439,056 | €421,983 | -€17,073 | -3.9% |
| Land and buildings | 22 | €429,925 | €413,217 | -€16,708 | -3.9% |
| Furniture and vehicles | 24 | €9,131 | €8,766 | -€365 | -4.0% |
| Current assets | 29/58 | €24,082 | €59,198 | +€35,115 | +145.8% |
| Amounts receivable within one year | 40/41 | €6,399 | €9,853 | +€3,454 | +54.0% |
| Trade receivables | 40 | €5,379 | €8,286 | +€2,907 | +54.1% |
| Other amounts receivable | 41 | €1,021 | €1,567 | +€546 | +53.5% |
| Current investments | 50/53 | €2,384 | €2,384 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,901 | €42,466 | +€30,565 | +256.8% |
| Deferred charges and accrued income | 490/1 | €3,398 | €4,495 | +€1,097 | +32.3% |
| Total equity and liabilities | 10/49 | €463,139 | €481,181 | +€18,042 | +3.9% |
| Equity | 10/15 | €383,764 | €386,861 | +€3,098 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €29,243 | +€27,383 | +1472.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €29,243 | +€27,383 | +1472.2% |
| Profit (loss) carried forward | 14 | €363,304 | €339,018 | -€24,286 | -6.7% |
| Amounts payable | 17/49 | €79,375 | €94,319 | +€14,944 | +18.8% |
| Amounts payable after more than one year | 17 | €11,111 | €0 | -€11,111 | -100.0% |
| Financial debts | 170/4 | €11,111 | €0 | -€11,111 | -100.0% |
| Amounts payable within one year | 42/48 | €66,702 | €92,389 | +€25,686 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €33,333 | €11,111 | -€22,223 | -66.7% |
| Trade debts | 44 | €6,552 | €24,128 | +€17,576 | +268.3% |
| Suppliers | 440/4 | €6,552 | €24,128 | +€17,576 | +268.3% |
| Taxes, remuneration and social security | 45 | €18,007 | €21,333 | +€3,326 | +18.5% |
| Taxes | 450/3 | €18,007 | €21,333 | +€3,326 | +18.5% |
| Other amounts payable | 47/48 | €8,811 | €35,817 | +€27,006 | +306.5% |
| Accrued charges and deferred income | 492/3 | €1,562 | €1,931 | +€369 | +23.6% |
| Non-recurring operating income | 76A | - | €69,015 | +€69,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,531 | €31,361 | +€1,830 | +6.2% |
| Other operating charges | 640/8 | €15,291 | €13,835 | -€1,456 | -9.5% |
| Non-recurring operating charges | 66A | - | €58,043 | +€58,043 | |
| Gross operating margin | 9900 | €80,425 | €145,678 | +€65,253 | +81.1% |
| Operating profit (loss) | 9901 | €35,603 | €42,439 | +€6,837 | +19.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -95.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.2% |
| Financial charges | 65/66B | €2,908 | €1,520 | -€1,388 | -47.7% |
| Recurring financial charges | 65 | €2,908 | €1,520 | -€1,388 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €32,696 | €40,919 | +€8,224 | +25.2% |
| Income taxes | 67/77 | €10,154 | €13,536 | +€3,382 | +33.3% |
| Profit (loss) for the period | 9904 | €22,542 | €27,383 | +€4,842 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,542 | €27,383 | +€4,842 | +21.5% |
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 30 September 2026 via checked.be.