BIMit: 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.
BIMit
Largest movements
- Receivables within one year +€63,089
up €63,089 (+224.0%), from €28,164 to €91,253
of which Trade receivables: +€58,580
- Cash +€15,974
up €15,974 (+303.5%), from €5,263 to €21,237
mainly Net result for the year (+€64,960) and Trade debts (+€28,088)
- Tangible fixed assets +€10,660
up €10,660 (+4.6%), from €229,482 to €240,142
of which Land and buildings: +€8,275
- Current investments -€8,600
down €8,600 (-38.1%), from €22,570 to €13,970
- Profit (loss) carried forward +€64,960
up €64,960 (+39.0%), from €166,601 to €231,562
- Trade debts +€28,088
up €28,088 (+742.8%), from €3,782 to €31,869
- Other debts -€13,688
down €13,688 (-12.4%), from €110,456 to €96,769
- Depreciation -€13,366
down €13,366 (-49.5%), from €26,977 to €13,611
- Gross operating margin +€5,003
up €5,003 (+5.1%), from €97,407 to €102,411
- Taxes +€3,598
up €3,598 (+19.6%), from €18,349 to €21,947
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 | €289,422 | €368,854 | +€79,432 | +27.4% |
| Fixed assets | 21/28 | €229,482 | €240,142 | +€10,660 | +4.6% |
| Tangible fixed assets | 22/27 | €229,482 | €240,142 | +€10,660 | +4.6% |
| Land and buildings | 22 | €227,830 | €236,105 | +€8,275 | +3.6% |
| Furniture and vehicles | 24 | €1,653 | €4,037 | +€2,384 | +144.3% |
| Current assets | 29/58 | €59,940 | €128,712 | +€68,772 | +114.7% |
| Amounts receivable within one year | 40/41 | €28,164 | €91,253 | +€63,089 | +224.0% |
| Trade receivables | 40 | €10,588 | €69,168 | +€58,580 | +553.3% |
| Other amounts receivable | 41 | €17,576 | €22,085 | +€4,508 | +25.6% |
| Current investments | 50/53 | €22,570 | €13,970 | -€8,600 | -38.1% |
| Cash at bank and in hand | 54/58 | €5,263 | €21,237 | +€15,974 | +303.5% |
| Deferred charges and accrued income | 490/1 | €3,943 | €2,252 | -€1,691 | -42.9% |
| Total equity and liabilities | 10/49 | €289,422 | €368,854 | +€79,432 | +27.4% |
| Equity | 10/15 | €172,801 | €237,762 | +€64,960 | +37.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,601 | €231,562 | +€64,960 | +39.0% |
| Amounts payable | 17/49 | €116,621 | €131,092 | +€14,471 | +12.4% |
| Amounts payable within one year | 42/48 | €114,238 | €128,638 | +€14,400 | +12.6% |
| Trade debts | 44 | €3,782 | €31,869 | +€28,088 | +742.8% |
| Suppliers | 440/4 | €3,782 | €31,869 | +€28,088 | +742.8% |
| Other amounts payable | 47/48 | €110,456 | €96,769 | -€13,688 | -12.4% |
| Accrued charges and deferred income | 492/3 | €2,383 | €2,454 | +€71 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,977 | €13,611 | -€13,366 | -49.5% |
| Other operating charges | 640/8 | €2,761 | €1,891 | -€870 | -31.5% |
| Gross operating margin | 9900 | €97,407 | €102,411 | +€5,003 | +5.1% |
| Operating profit (loss) | 9901 | €67,670 | €86,909 | +€19,239 | +28.4% |
| Financial income | 75/76B | €3 | €260 | +€257 | +9158.0% |
| Recurring financial income | 75 | €3 | €260 | +€257 | +9158.0% |
| Financial charges | 65/66B | €166 | €261 | +€95 | +57.4% |
| Recurring financial charges | 65 | €166 | €261 | +€95 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €67,506 | €86,908 | +€19,401 | +28.7% |
| Income taxes | 67/77 | €18,349 | €21,947 | +€3,598 | +19.6% |
| Profit (loss) for the period | 9904 | €49,157 | €64,960 | +€15,803 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,157 | €64,960 | +€15,803 | +32.1% |
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 6 October 2026 via checked.be.