BIMM: 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.
BIMM
Largest movements
- Cash +€16,102
up €16,102 (+174.9%), from €9,204 to €25,306
mainly Other debts (+€100,001) and Depreciation (+€25,727)
- Receivables within one year +€8,734
up €8,734 (+26.5%), from €32,969 to €41,703
of which Other amounts receivable: +€6,286
- Deferred charges and accrued income +€1,976
up €1,976 (+74.1%), from €2,665 to €4,641
- Other debts +€100,001
up €100,001 (+107528.0%), from €93 to €100,094
- Profit (loss) carried forward -€78,580
down €78,580 (-93.7%), from €83,904 to €5,324
- Trade debts +€4,971
up €4,971 (+40.2%), from €12,364 to €17,335
- Gross operating margin +€39,094
up €39,094 (+359.0%), from €10,890 to €49,984
- Depreciation +€2,542
up €2,542 (+11.0%), from €23,185 to €25,727
- Taxes +€1,295
new in 2025: €1,295
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 | €104,502 | €132,108 | +€27,606 | +26.4% |
| Fixed assets | 21/28 | €59,664 | €60,458 | +€794 | +1.3% |
| Tangible fixed assets | 22/27 | €59,664 | €60,458 | +€794 | +1.3% |
| Plant, machinery and equipment | 23 | €25,319 | €17,786 | -€7,533 | -29.8% |
| Furniture and vehicles | 24 | €34,345 | €42,672 | +€8,327 | +24.2% |
| Current assets | 29/58 | €44,838 | €71,650 | +€26,812 | +59.8% |
| Amounts receivable within one year | 40/41 | €32,969 | €41,703 | +€8,734 | +26.5% |
| Trade receivables | 40 | €25,649 | €28,097 | +€2,448 | +9.5% |
| Other amounts receivable | 41 | €7,320 | €13,606 | +€6,286 | +85.9% |
| Cash at bank and in hand | 54/58 | €9,204 | €25,306 | +€16,102 | +174.9% |
| Deferred charges and accrued income | 490/1 | €2,665 | €4,641 | +€1,976 | +74.1% |
| Total equity and liabilities | 10/49 | €104,502 | €132,108 | +€27,606 | +26.4% |
| Equity | 10/15 | €91,964 | €13,384 | -€78,580 | -85.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,904 | €5,324 | -€78,580 | -93.7% |
| Amounts payable | 17/49 | €12,538 | €118,724 | +€106,186 | +846.9% |
| Amounts payable within one year | 42/48 | €12,457 | €118,724 | +€106,267 | +853.1% |
| Trade debts | 44 | €12,364 | €17,335 | +€4,971 | +40.2% |
| Suppliers | 440/4 | €12,364 | €17,335 | +€4,971 | +40.2% |
| Taxes, remuneration and social security | 45 | - | €1,295 | +€1,295 | |
| Remuneration and social security | 454/9 | - | €1,295 | +€1,295 | |
| Other amounts payable | 47/48 | €93 | €100,094 | +€100,001 | +107528.0% |
| Accrued charges and deferred income | 492/3 | €81 | - | -€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,185 | €25,727 | +€2,542 | +11.0% |
| Other operating charges | 640/8 | €1,002 | €1,238 | +€236 | +23.6% |
| Gross operating margin | 9900 | €10,890 | €49,984 | +€39,094 | +359.0% |
| Operating profit (loss) | 9901 | -€13,297 | €23,019 | +€36,316 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €298 | €304 | +€6 | +2.0% |
| Recurring financial charges | 65 | €298 | €304 | +€6 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,594 | €22,715 | +€36,309 | |
| Income taxes | 67/77 | - | €1,295 | +€1,295 | |
| Profit (loss) for the period | 9904 | -€13,594 | €21,420 | +€35,014 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,594 | €21,420 | +€35,014 |
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 11 October 2026 via checked.be.