BIMETEC: 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.
BIMETEC
Largest movements
- Tangible fixed assets -€8,560
down €8,560 (-21.8%), from €39,296 to €30,737
of which Land and buildings: -€9,731
- Receivables within one year -€7,049
down €7,049 (-21.7%), from €32,425 to €25,376
of which Trade receivables: -€7,733
- Cash -€5,929
down €5,929 (-20.8%), from €28,530 to €22,601
- Profit (loss) carried forward -€22,054
down €22,054 (-40.0%), from €55,187 to €33,132
- Other debts -€17,164
down €17,164 (-67.6%), from €25,382 to €8,219
- Trade debts +€14,200
new in 2024: €14,200
- Accrued charges and deferred income +€4,320
up €4,320 (+1827.3%), from €236 to €4,556
- Gross operating margin -€35,963
down €35,963, from €29,614 to -€6,349
- Depreciation +€2,269
up €2,269 (+21.0%), from €10,827 to €13,096
- Other operating charges +€1,233
new in 2024: €1,233
From the 2021 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,251 | €78,713 | -€21,538 | -21.5% |
| Fixed assets | 21/28 | €39,296 | €30,737 | -€8,560 | -21.8% |
| Tangible fixed assets | 22/27 | €39,296 | €30,737 | -€8,560 | -21.8% |
| Land and buildings | 22 | €30,412 | €20,681 | -€9,731 | -32.0% |
| Plant, machinery and equipment | 23 | €5,785 | €3,329 | -€2,456 | -42.4% |
| Furniture and vehicles | 24 | €3,099 | €6,726 | +€3,627 | +117.0% |
| Current assets | 29/58 | €60,955 | €47,977 | -€12,978 | -21.3% |
| Amounts receivable within one year | 40/41 | €32,425 | €25,376 | -€7,049 | -21.7% |
| Trade receivables | 40 | €32,425 | €24,692 | -€7,733 | -23.8% |
| Other amounts receivable | 41 | - | €684 | +€684 | |
| Cash at bank and in hand | 54/58 | €28,530 | €22,601 | -€5,929 | -20.8% |
| Total equity and liabilities | 10/49 | €100,251 | €78,713 | -€21,538 | -21.5% |
| Equity | 10/15 | €69,443 | €47,389 | -€22,054 | -31.8% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €55,187 | €33,132 | -€22,054 | -40.0% |
| Amounts payable | 17/49 | €30,808 | €31,324 | +€517 | +1.7% |
| Amounts payable after more than one year | 17 | €2,646 | €2,646 | = | 0.0% |
| Financial debts | 170/4 | €2,646 | €2,646 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,925 | €24,122 | -€3,803 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | - | €129 | +€129 | |
| Financial debts | 43 | €129 | - | -€129 | |
| Credit institutions | 430/8 | €129 | - | -€129 | |
| Trade debts | 44 | - | €14,200 | +€14,200 | |
| Suppliers | 440/4 | - | €14,200 | +€14,200 | |
| Taxes, remuneration and social security | 45 | €2,414 | €1,575 | -€840 | -34.8% |
| Taxes | 450/3 | €2,414 | €1,575 | -€840 | -34.8% |
| Other amounts payable | 47/48 | €25,382 | €8,219 | -€17,164 | -67.6% |
| Accrued charges and deferred income | 492/3 | €236 | €4,556 | +€4,320 | +1827.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,827 | €13,096 | +€2,269 | +21.0% |
| Other operating charges | 640/8 | - | €1,233 | +€1,233 | |
| Non-recurring operating charges | 66A | €2,997 | - | -€2,997 | |
| Gross operating margin | 9900 | €29,614 | -€6,349 | -€35,963 | |
| Operating profit (loss) | 9901 | €15,791 | -€20,677 | -€36,468 | |
| Financial income | 75/76B | €1 | €149 | +€149 | +24766.7% |
| Recurring financial income | 75 | €1 | €149 | +€149 | +24766.7% |
| Financial charges | 65/66B | €246 | €281 | +€35 | +14.3% |
| Recurring financial charges | 65 | €246 | €281 | +€35 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €15,546 | -€20,809 | -€36,355 | |
| Income taxes | 67/77 | - | €45 | +€45 | |
| Profit (loss) for the period | 9904 | €15,546 | -€20,854 | -€36,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,546 | -€20,854 | -€36,400 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.