BIMEKO: what changed
Two financial 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.
BIMEKO
Largest movements
- Cash -€231,599
down €231,599 (-11.9%), from €1.9m to €1.7m
mainly Other debts (-€616,621) and Trade debts (-€161,754)
- Receivables within one year -€194,996
down €194,996 (-41.7%), from €467,670 to €272,673
of which Other amounts receivable: -€137,254
- Tangible fixed assets -€103,285
down €103,285 (-5.2%), from €2.0m to €1.9m
- Intangible fixed assets -€97,883
down €97,883 (-39.5%), from €247,593 to €149,710
- Other debts -€616,621
down €616,621 (-99.3%), from €621,140 to €4,519
- Reserves +€275,521
up €275,521 (+4.9%), from €5.6m to €5.9m
of which Distributable reserves: +€970,171
- Trade debts -€161,754
down €161,754 (-74.1%), from €218,359 to €56,606
- Gross operating margin +€151,490
up €151,490 (+9.2%), from €1.7m to €1.8m
- Taxes +€47,884
up €47,884 (+32.9%), from €145,534 to €193,418
- Staff costs +€45,051
up €45,051 (+4.2%), from €1.1m to €1.1m
- Financial charges +€41,502
up €41,502 (+111%), from €37,272 to €78,774
- Financial income -€27,439
down €27,439 (-10.2%), from €268,915 to €241,477
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.
Derived cash bridge
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 | €7,853,485 | €7,184,771 | -€668,714 | -8.5% |
| Fixed assets | 21/28 | €2,226,263 | €2,025,096 | -€201,168 | -9.0% |
| Intangible fixed assets | 21 | €247,593 | €149,710 | -€97,883 | -39.5% |
| Tangible fixed assets | 22/27 | €1,978,671 | €1,875,386 | -€103,285 | -5.2% |
| Land and buildings | 22 | €825,870 | €797,789 | -€28,081 | -3.4% |
| Plant, machinery and equipment | 23 | €942,865 | €908,788 | -€34,077 | -3.6% |
| Furniture and vehicles | 24 | €209,936 | €168,809 | -€41,127 | -19.6% |
| Current assets | 29/58 | €5,627,222 | €5,159,676 | -€467,546 | -8.3% |
| Stocks and contracts in progress | 3 | €767,313 | €749,478 | -€17,835 | -2.3% |
| Stocks | 30/36 | €767,313 | €749,478 | -€17,835 | -2.3% |
| Amounts receivable within one year | 40/41 | €467,670 | €272,673 | -€194,996 | -41.7% |
| Trade receivables | 40 | €290,470 | €232,727 | -€57,743 | -19.9% |
| Other amounts receivable | 41 | €177,200 | €39,946 | -€137,254 | -77.5% |
| Current investments | 50/53 | €2,339,796 | €2,368,492 | +€28,696 | +1.2% |
| Cash at bank and in hand | 54/58 | €1,946,000 | €1,714,401 | -€231,599 | -11.9% |
| Deferred charges and accrued income | 490/1 | €106,443 | €54,631 | -€51,812 | -48.7% |
| Total equity and liabilities | 10/49 | €7,853,485 | €7,184,771 | -€668,714 | -8.5% |
| Equity | 10/15 | €6,277,703 | €6,553,224 | +€275,521 | +4.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,578,845 | €5,854,367 | +€275,521 | +4.9% |
| Tax-exempt reserves | 132 | €1,280,925 | €586,275 | -€694,650 | -54.2% |
| Distributable reserves | 133 | €4,297,921 | €5,268,092 | +€970,171 | +22.6% |
| Profit (loss) carried forward | 14 | €678,858 | €678,858 | = | 0.0% |
| Amounts payable | 17/49 | €1,575,782 | €631,547 | -€944,235 | -59.9% |
| Amounts payable after more than one year | 17 | €479,684 | €403,212 | -€76,472 | -15.9% |
| Financial debts | 170/4 | €479,684 | €403,212 | -€76,472 | -15.9% |
| Amounts payable within one year | 42/48 | €1,094,648 | €228,335 | -€866,313 | -79.1% |
| Current portion of amounts payable after more than one year | 42 | €135,218 | €76,472 | -€58,746 | -43.4% |
| Trade debts | 44 | €218,359 | €56,606 | -€161,754 | -74.1% |
| Suppliers | 440/4 | €218,359 | €56,606 | -€161,754 | -74.1% |
| Taxes, remuneration and social security | 45 | €119,931 | €90,739 | -€29,192 | -24.3% |
| Taxes | 450/3 | €46,420 | €31,196 | -€15,225 | -32.8% |
| Remuneration and social security | 454/9 | €73,510 | €59,543 | -€13,967 | -19.0% |
| Other amounts payable | 47/48 | €621,140 | €4,519 | -€616,621 | -99.3% |
| Accrued charges and deferred income | 492/3 | €1,450 | €0 | -€1,450 | -100% |
| Non-recurring operating income | 76A | €15,473 | €700 | -€14,773 | -95.5% |
| Remuneration, social security and pensions | 62 | €1,065,905 | €1,110,956 | +€45,051 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292,049 | €319,278 | +€27,229 | +9.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,571 | €9,504 | -€11,067 | -53.8% |
| Other operating charges | 640/8 | €24,394 | €51,293 | +€26,898 | +110% |
| Non-recurring operating charges | 66A | €0 | €8,228 | +€8,228 | |
| Gross operating margin | 9900 | €1,654,005 | €1,805,496 | +€151,490 | +9.2% |
| Operating profit (loss) | 9901 | €251,085 | €306,236 | +€55,151 | +22.0% |
| Financial income | 75/76B | €268,915 | €241,477 | -€27,439 | -10.2% |
| Recurring financial income | 75 | €268,915 | €241,477 | -€27,439 | -10.2% |
| Financial charges | 65/66B | €37,272 | €78,774 | +€41,502 | +111% |
| Recurring financial charges | 65 | €37,272 | €78,774 | +€41,502 | +111% |
| Profit (loss) for the period before taxes | 9903 | €482,728 | €468,939 | -€13,789 | -2.9% |
| Income taxes | 67/77 | €145,534 | €193,418 | +€47,884 | +32.9% |
| Profit (loss) for the period | 9904 | €337,194 | €275,521 | -€61,673 | -18.3% |
| Transfer from tax-exempt reserves | 789 | €0 | €842,000 | +€842,000 | |
| Transfer to tax-exempt reserves | 689 | €168,400 | €147,350 | -€21,050 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €168,794 | €970,171 | +€801,377 | +475% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.