BIMEVEC: 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.
BIMEVEC
Largest movements
- Tangible fixed assets -€123,469
down €123,469 (-5.3%), from €2.4m to €2.2m
of which Land and buildings: -€93,769
- Receivables within one year +€109,444
up €109,444 (+81.6%), from €134,199 to €243,643
of which Trade receivables: +€105,815
- Other debts +€340,918
up €340,918 (+24.7%), from €1.4m to €1.7m
- Debts after one year -€218,750
down €218,750 (-26.7%), from €820,313 to €601,563
- Current portion of long-term debt +€126,612
up €126,612 (+57.9%), from €218,750 to €345,362
- Tax, wage and social debts -€86,388
down €86,388 (-97.1%), from €89,000 to €2,612
of which Taxes: -€74,157
- Profit (loss) carried forward -€81,108
down €81,108 (-32.5%), from -€249,441 to -€330,549
- Financial charges -€79,819
down €79,819 (-74.4%), from €107,274 to €27,455
- Gross operating margin -€34,495
down €34,495 (-31.6%), from €109,111 to €74,616
- Taxes +€10,335
up €10,335, from -€9,315 to €1,019
- Depreciation -€6,275
down €6,275 (-6.3%), from €100,044 to €93,769
- Other operating charges +€1,538
up €1,538 (+15.1%), from €10,176 to €11,714
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,648,656 | €4,636,221 | -€12,435 | -0.3% |
| Fixed assets | 21/28 | €3,954,833 | €3,831,364 | -€123,469 | -3.1% |
| Tangible fixed assets | 22/27 | €2,350,233 | €2,226,764 | -€123,469 | -5.3% |
| Land and buildings | 22 | €1,753,194 | €1,659,425 | -€93,769 | -5.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €597,039 | €567,339 | -€29,700 | -5.0% |
| Financial fixed assets | 28 | €1,604,599 | €1,604,599 | = | 0.0% |
| Current assets | 29/58 | €693,823 | €804,857 | +€111,034 | +16.0% |
| Amounts receivable after more than one year | 29 | €550,000 | €550,000 | = | 0.0% |
| Trade receivables | 290 | €550,000 | €550,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,199 | €243,643 | +€109,444 | +81.6% |
| Trade receivables | 40 | €79,471 | €185,286 | +€105,815 | +133.1% |
| Other amounts receivable | 41 | €54,728 | €58,357 | +€3,629 | +6.6% |
| Cash at bank and in hand | 54/58 | €2,101 | €5,603 | +€3,501 | +166.6% |
| Deferred charges and accrued income | 490/1 | €7,523 | €5,612 | -€1,911 | -25.4% |
| Total equity and liabilities | 10/49 | €4,648,656 | €4,636,221 | -€12,435 | -0.3% |
| Equity | 10/15 | €1,574,065 | €1,492,957 | -€81,108 | -5.2% |
| Contributions | 10/11 | €168,642 | €168,642 | = | 0.0% |
| Capital | 10 | €168,642 | €168,642 | = | 0.0% |
| Issued capital | 100 | €168,642 | €168,642 | = | 0.0% |
| Reserves | 13 | €1,654,864 | €1,654,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,864 | €16,864 | = | 0.0% |
| Legal reserve | 130 | €16,864 | €16,864 | = | 0.0% |
| Distributable reserves | 133 | €1,638,000 | €1,638,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€249,441 | -€330,549 | -€81,108 | -32.5% |
| Amounts payable | 17/49 | €3,074,591 | €3,143,264 | +€68,673 | +2.2% |
| Amounts payable after more than one year | 17 | €820,313 | €601,563 | -€218,750 | -26.7% |
| Financial debts | 170/4 | €820,313 | €601,563 | -€218,750 | -26.7% |
| Amounts payable within one year | 42/48 | €2,184,701 | €2,541,701 | +€357,000 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €218,750 | €345,362 | +€126,612 | +57.9% |
| Financial debts | 43 | €490,901 | €465,490 | -€25,410 | -5.2% |
| Credit institutions | 430/8 | €490,901 | €465,490 | -€25,410 | -5.2% |
| Trade debts | 44 | €6,663 | €7,932 | +€1,269 | +19.0% |
| Suppliers | 440/4 | €6,663 | €7,932 | +€1,269 | +19.0% |
| Taxes, remuneration and social security | 45 | €89,000 | €2,612 | -€86,388 | -97.1% |
| Taxes | 450/3 | €76,769 | €2,612 | -€74,157 | -96.6% |
| Remuneration and social security | 454/9 | €12,232 | €0 | -€12,232 | -100.0% |
| Other amounts payable | 47/48 | €1,379,387 | €1,720,305 | +€340,918 | +24.7% |
| Accrued charges and deferred income | 492/3 | €69,578 | €0 | -€69,578 | -100.0% |
| Non-recurring operating income | 76A | - | €905 | +€905 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,044 | €93,769 | -€6,275 | -6.3% |
| Other operating charges | 640/8 | €10,176 | €11,714 | +€1,538 | +15.1% |
| Non-recurring operating charges | 66A | - | €24,414 | +€24,414 | |
| Gross operating margin | 9900 | €109,111 | €74,616 | -€34,495 | -31.6% |
| Operating profit (loss) | 9901 | -€1,109 | -€55,282 | -€54,173 | -4885.4% |
| Financial income | 75/76B | €1,748 | €2,648 | +€900 | +51.5% |
| Recurring financial income | 75 | €1,748 | €2,648 | +€900 | +51.5% |
| Financial charges | 65/66B | €107,274 | €27,455 | -€79,819 | -74.4% |
| Recurring financial charges | 65 | €107,274 | €27,455 | -€79,819 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | -€106,635 | -€80,089 | +€26,546 | +24.9% |
| Income taxes | 67/77 | -€9,315 | €1,019 | +€10,335 | |
| Profit (loss) for the period | 9904 | -€97,320 | -€81,108 | +€16,212 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€97,320 | -€81,108 | +€16,212 | +16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.