BIMES: 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.
BIMES
Largest movements
- Cash +€17,658
up €17,658 (+629.3%), from €2,806 to €20,464
mainly Other debts (+€14,843) and Tax, wage and social debts (+€5,268)
- Tangible fixed assets +€2,498
up €2,498 (+72.8%), from €3,430 to €5,928
of which Other tangible fixed assets: +€2,530
- Receivables within one year -€1,017
down €1,017 (-19.0%), from €5,355 to €4,338
of which Other amounts receivable: -€2,110
- Deferred charges and accrued income -€645
down €645 (-36.8%), from €1,751 to €1,106
- Other debts +€14,843
up €14,843 (+22.5%), from €65,921 to €80,764
- Tax, wage and social debts +€5,268
up €5,268 (+2655.3%), from €198 to €5,467
- Current portion of long-term debt -€1,696
no longer reported in 2025 (was €1,696)
- Trade debts +€456
up €456 (+25.5%), from €1,788 to €2,245
- Profit (loss) carried forward -€381
down €381 (-0.6%), from -€60,274 to -€60,655
- Gross operating margin +€18,610
up €18,610, from -€14,924 to €3,687
- Write-downs -€11,000
no longer reported in 2025 (was €11,000)
- Financial charges -€292
down €292 (-33.0%), from €884 to €592
- Depreciation +€172
up €172 (+7.0%), from €2,461 to €2,633
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 | €13,343 | €31,837 | +€18,494 | +138.6% |
| Fixed assets | 21/28 | €3,430 | €5,928 | +€2,498 | +72.8% |
| Tangible fixed assets | 22/27 | €3,430 | €5,928 | +€2,498 | +72.8% |
| Furniture and vehicles | 24 | €3,430 | €3,398 | -€32 | -0.9% |
| Other tangible fixed assets | 26 | - | €2,530 | +€2,530 | |
| Current assets | 29/58 | €9,912 | €25,908 | +€15,996 | +161.4% |
| Amounts receivable within one year | 40/41 | €5,355 | €4,338 | -€1,017 | -19.0% |
| Trade receivables | 40 | €3,246 | €4,338 | +€1,092 | +33.7% |
| Other amounts receivable | 41 | €2,110 | - | -€2,110 | |
| Cash at bank and in hand | 54/58 | €2,806 | €20,464 | +€17,658 | +629.3% |
| Deferred charges and accrued income | 490/1 | €1,751 | €1,106 | -€645 | -36.8% |
| Total equity and liabilities | 10/49 | €13,343 | €31,837 | +€18,494 | +138.6% |
| Equity | 10/15 | -€56,274 | -€56,655 | -€381 | -0.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,274 | -€60,655 | -€381 | -0.6% |
| Amounts payable | 17/49 | €69,617 | €88,491 | +€18,875 | +27.1% |
| Amounts payable within one year | 42/48 | €69,617 | €88,491 | +€18,875 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €1,696 | - | -€1,696 | |
| Financial debts | 43 | €12 | €16 | +€4 | +28.2% |
| Credit institutions | 430/8 | €12 | €16 | +€4 | +28.2% |
| Trade debts | 44 | €1,788 | €2,245 | +€456 | +25.5% |
| Suppliers | 440/4 | €1,788 | €2,245 | +€456 | +25.5% |
| Taxes, remuneration and social security | 45 | €198 | €5,467 | +€5,268 | +2655.3% |
| Taxes | 450/3 | €198 | €5,467 | +€5,268 | +2655.3% |
| Other amounts payable | 47/48 | €65,921 | €80,764 | +€14,843 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,461 | €2,633 | +€172 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,000 | - | -€11,000 | |
| Other operating charges | 640/8 | €718 | €643 | -€74 | -10.4% |
| Gross operating margin | 9900 | -€14,924 | €3,687 | +€18,610 | |
| Operating profit (loss) | 9901 | -€29,102 | €411 | +€29,513 | |
| Financial charges | 65/66B | €884 | €592 | -€292 | -33.0% |
| Recurring financial charges | 65 | €884 | €592 | -€292 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,986 | -€182 | +€29,805 | +99.4% |
| Income taxes | 67/77 | €198 | €199 | +€1 | +0.3% |
| Profit (loss) for the period | 9904 | -€30,185 | -€381 | +€29,804 | +98.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,185 | -€381 | +€29,804 | +98.7% |
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 12 October 2026 via checked.be.