BIMIND: 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.
BIMIND
Largest movements
- Deferred charges and accrued income -€5,208
no longer reported in 2025 (was €5,208)
- Receivables within one year +€3,627
up €3,627 (+50.8%), from €7,134 to €10,761
of which Trade receivables: +€4,725
- Tangible fixed assets -€1,328
down €1,328 (-40.0%), from €3,319 to €1,991
- Cash -€492
down €492 (-3.5%), from €13,932 to €13,440
mainly Tax, wage and social debts (-€5,307) and Receivables within one year (-€3,627)
- Tax, wage and social debts -€5,307
down €5,307 (-49.3%), from €10,755 to €5,448
of which Remuneration and social security: -€10,594
- Other debts +€5,000
up €5,000 (+14.3%), from €35,000 to €40,000
- Profit (loss) carried forward -€3,105
down €3,105 (-11.4%), from -€27,298 to -€30,402
- Gross operating margin +€16,701
up €16,701 (+790%), from €2,114 to €18,814
- Staff costs -€16,034
down €16,034 (-44.6%), from €35,987 to €19,953
- Depreciation -€888
down €888 (-40.1%), from €2,215 to €1,328
- Financial income -€243
down €243 (-99.9%), from €243 to €0
- Financial charges +€211
up €211 (+757%), from €28 to €239
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.
Derived cash bridge
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 | €29,593 | €26,192 | -€3,401 | -11.5% |
| Fixed assets | 21/28 | €3,319 | €1,991 | -€1,328 | -40.0% |
| Tangible fixed assets | 22/27 | €3,319 | €1,991 | -€1,328 | -40.0% |
| Furniture and vehicles | 24 | €3,319 | €1,991 | -€1,328 | -40.0% |
| Current assets | 29/58 | €26,274 | €24,201 | -€2,073 | -7.9% |
| Amounts receivable within one year | 40/41 | €7,134 | €10,761 | +€3,627 | +50.8% |
| Trade receivables | 40 | €6,036 | €10,761 | +€4,725 | +78.3% |
| Other amounts receivable | 41 | €1,098 | - | -€1,098 | |
| Cash at bank and in hand | 54/58 | €13,932 | €13,440 | -€492 | -3.5% |
| Deferred charges and accrued income | 490/1 | €5,208 | - | -€5,208 | |
| Total equity and liabilities | 10/49 | €29,593 | €26,192 | -€3,401 | -11.5% |
| Equity | 10/15 | -€17,298 | -€20,402 | -€3,105 | -17.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,298 | -€30,402 | -€3,105 | -11.4% |
| Amounts payable | 17/49 | €46,891 | €46,594 | -€296 | -0.6% |
| Amounts payable within one year | 42/48 | €46,891 | €46,594 | -€296 | -0.6% |
| Trade debts | 44 | €1,136 | €1,146 | +€10 | +0.9% |
| Suppliers | 440/4 | €1,136 | €1,146 | +€10 | +0.9% |
| Taxes, remuneration and social security | 45 | €10,755 | €5,448 | -€5,307 | -49.3% |
| Taxes | 450/3 | - | €5,287 | +€5,287 | |
| Remuneration and social security | 454/9 | €10,755 | €161 | -€10,594 | -98.5% |
| Other amounts payable | 47/48 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Non-recurring operating income | 76A | - | €3 | +€3 | |
| Remuneration, social security and pensions | 62 | €35,987 | €19,953 | -€16,034 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,215 | €1,328 | -€888 | -40.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,114 | €18,814 | +€16,701 | +790% |
| Operating profit (loss) | 9901 | -€36,476 | -€2,866 | +€33,610 | +92.1% |
| Financial income | 75/76B | €243 | €0 | -€243 | -99.9% |
| Recurring financial income | 75 | €243 | €0 | -€243 | -99.9% |
| Financial charges | 65/66B | €28 | €239 | +€211 | +757% |
| Recurring financial charges | 65 | €28 | €239 | +€211 | +757% |
| Profit (loss) for the period before taxes | 9903 | -€36,261 | -€3,105 | +€33,157 | +91.4% |
| Profit (loss) for the period | 9904 | -€36,261 | -€3,105 | +€33,157 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,261 | -€3,105 | +€33,157 | +91.4% |
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 16 October 2026 via checked.be.