BIMEnhanced: 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.
BIMEnhanced
Largest movements
- Cash +€11,293
up €11,293 (+19.5%), from €57,814 to €69,107
mainly Net result for the year (+€36,520) and Trade debts (+€4,394)
- Receivables within one year -€2,428
down €2,428 (-35.6%), from €6,818 to €4,391
of which Other amounts receivable: -€6,818
- Debts after one year -€8,634
down €8,634 (-6.7%), from €128,402 to €119,768
- Reserves +€8,000
up €8,000 (+15.0%), from €53,500 to €61,500
- Trade debts +€4,394
up €4,394 (+528.8%), from €831 to €5,225
- Tax, wage and social debts +€2,317
up €2,317 (+18.1%), from €12,769 to €15,086
- Gross operating margin +€16,184
up €16,184 (+38.9%), from €41,620 to €57,804
- Taxes +€3,019
up €3,019 (+43.6%), from €6,916 to €9,935
- Other operating charges +€1,396
up €1,396 (+397.1%), from €352 to €1,747
- Financial income -€664
down €664 (-98.0%), from €678 to €13
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,216 | €213,273 | +€6,057 | +2.9% |
| Fixed assets | 21/28 | €141,804 | €139,775 | -€2,029 | -1.4% |
| Tangible fixed assets | 22/27 | €141,804 | €139,775 | -€2,029 | -1.4% |
| Land and buildings | 22 | €135,979 | €132,750 | -€3,229 | -2.4% |
| Plant, machinery and equipment | 23 | €4,253 | €5,783 | +€1,531 | +36.0% |
| Furniture and vehicles | 24 | €1,572 | €1,242 | -€330 | -21.0% |
| Current assets | 29/58 | €65,412 | €73,498 | +€8,086 | +12.4% |
| Amounts receivable within one year | 40/41 | €6,818 | €4,391 | -€2,428 | -35.6% |
| Trade receivables | 40 | - | €4,391 | +€4,391 | |
| Other amounts receivable | 41 | €6,818 | - | -€6,818 | |
| Cash at bank and in hand | 54/58 | €57,814 | €69,107 | +€11,293 | +19.5% |
| Deferred charges and accrued income | 490/1 | €780 | - | -€780 | |
| Total equity and liabilities | 10/49 | €207,216 | €213,273 | +€6,057 | +2.9% |
| Equity | 10/15 | €56,911 | €64,431 | +€7,520 | +13.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €53,500 | €61,500 | +€8,000 | +15.0% |
| Distributable reserves | 133 | €53,500 | €61,500 | +€8,000 | +15.0% |
| Profit (loss) carried forward | 14 | €911 | €431 | -€480 | -52.7% |
| Amounts payable | 17/49 | €150,305 | €148,842 | -€1,463 | -1.0% |
| Amounts payable after more than one year | 17 | €128,402 | €119,768 | -€8,634 | -6.7% |
| Financial debts | 170/4 | €128,402 | €119,768 | -€8,634 | -6.7% |
| Amounts payable within one year | 42/48 | €21,904 | €29,074 | +€7,170 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €8,304 | €8,634 | +€330 | +4.0% |
| Trade debts | 44 | €831 | €5,225 | +€4,394 | +528.8% |
| Suppliers | 440/4 | €831 | €5,225 | +€4,394 | +528.8% |
| Taxes, remuneration and social security | 45 | €12,769 | €15,086 | +€2,317 | +18.1% |
| Taxes | 450/3 | €12,769 | €15,086 | +€2,317 | +18.1% |
| Other amounts payable | 47/48 | - | €129 | +€129 | |
| Remuneration, social security and pensions | 62 | €132 | €154 | +€22 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,866 | €4,146 | +€279 | +7.2% |
| Other operating charges | 640/8 | €352 | €1,747 | +€1,396 | +397.1% |
| Gross operating margin | 9900 | €41,620 | €57,804 | +€16,184 | +38.9% |
| Operating profit (loss) | 9901 | €37,270 | €51,757 | +€14,487 | +38.9% |
| Financial income | 75/76B | €678 | €13 | -€664 | -98.0% |
| Recurring financial income | 75 | €678 | €13 | -€664 | -98.0% |
| Financial charges | 65/66B | €5,588 | €5,315 | -€273 | -4.9% |
| Recurring financial charges | 65 | €5,588 | €5,315 | -€273 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €32,359 | €46,455 | +€14,096 | +43.6% |
| Income taxes | 67/77 | €6,916 | €9,935 | +€3,019 | +43.6% |
| Profit (loss) for the period | 9904 | €25,443 | €36,520 | +€11,077 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,443 | €36,520 | +€11,077 | +43.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.