BiMform: 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.
BiMform
Largest movements
- Tangible fixed assets -€19,076
no longer reported in 2025 (was €19,076)
- Receivables within one year +€3,330
up €3,330 (+55.0%), from €6,052 to €9,382
of which Trade receivables: +€2,001
- Cash +€1,890
up €1,890 (+44.8%), from €4,223 to €6,113
mainly Investment in fixed assets (net) (+€18,885) and Trade debts (+€10,430)
- Profit (loss) carried forward -€16,154
down €16,154, from €3,006 to -€13,147
- Trade debts +€10,430
up €10,430 (+15058.7%), from €69 to €10,499
- Current portion of long-term debt -€9,856
no longer reported in 2025 (was €9,856)
- Debts after one year +€5,853
up €5,853 (+64.0%), from €9,147 to €15,000
- Tax, wage and social debts -€3,495
down €3,495 (-83.5%), from €4,185 to €690
- Gross operating margin -€24,408
down €24,408, from €10,732 to -€13,676
- Depreciation -€9,932
down €9,932 (-98.1%), from €10,124 to €191
- Other operating charges +€837
up €837 (+460.3%), from €182 to €1,019
- Taxes -€231
down €231 (-49.9%), from €464 to €232
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 | €29,399 | €15,542 | -€13,857 | -47.1% |
| Fixed assets | 21/28 | €19,076 | - | -€19,076 | |
| Tangible fixed assets | 22/27 | €19,076 | - | -€19,076 | |
| Furniture and vehicles | 24 | €19,076 | - | -€19,076 | |
| Current assets | 29/58 | €10,323 | €15,542 | +€5,219 | +50.6% |
| Amounts receivable within one year | 40/41 | €6,052 | €9,382 | +€3,330 | +55.0% |
| Trade receivables | 40 | €3,475 | €5,476 | +€2,001 | +57.6% |
| Other amounts receivable | 41 | €2,577 | €3,906 | +€1,329 | +51.6% |
| Cash at bank and in hand | 54/58 | €4,223 | €6,113 | +€1,890 | +44.8% |
| Deferred charges and accrued income | 490/1 | €49 | €47 | -€1 | -2.3% |
| Total equity and liabilities | 10/49 | €29,399 | €15,542 | -€13,857 | -47.1% |
| Equity | 10/15 | €5,506 | -€10,647 | -€16,154 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,006 | -€13,147 | -€16,154 | |
| Amounts payable | 17/49 | €23,893 | €26,189 | +€2,297 | +9.6% |
| Amounts payable after more than one year | 17 | €9,147 | €15,000 | +€5,853 | +64.0% |
| Financial debts | 170/4 | €9,147 | €15,000 | +€5,853 | +64.0% |
| Amounts payable within one year | 42/48 | €14,746 | €11,189 | -€3,556 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €9,856 | - | -€9,856 | |
| Financial debts | 43 | €635 | - | -€635 | |
| Credit institutions | 430/8 | €635 | - | -€635 | |
| Trade debts | 44 | €69 | €10,499 | +€10,430 | +15058.7% |
| Suppliers | 440/4 | €69 | €10,499 | +€10,430 | +15058.7% |
| Taxes, remuneration and social security | 45 | €4,185 | €690 | -€3,495 | -83.5% |
| Taxes | 450/3 | €4,185 | €690 | -€3,495 | -83.5% |
| Non-recurring operating income | 76A | - | €13,347 | +€13,347 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,124 | €191 | -€9,932 | -98.1% |
| Other operating charges | 640/8 | €182 | €1,019 | +€837 | +460.3% |
| Gross operating margin | 9900 | €10,732 | -€13,676 | -€24,408 | |
| Operating profit (loss) | 9901 | €427 | -€14,886 | -€15,312 | |
| Financial income | 75/76B | €111 | €86 | -€25 | -22.7% |
| Recurring financial income | 75 | €111 | €86 | -€25 | -22.7% |
| Financial charges | 65/66B | €1,094 | €1,121 | +€27 | +2.5% |
| Recurring financial charges | 65 | €1,094 | €1,121 | +€27 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€556 | -€15,921 | -€15,365 | -2762.6% |
| Income taxes | 67/77 | €464 | €232 | -€231 | -49.9% |
| Profit (loss) for the period | 9904 | -€1,020 | -€16,154 | -€15,134 | -1483.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,020 | -€16,154 | -€15,134 | -1483.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.