BIMMER: 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.
BIMMER
Largest movements
- Receivables within one year +€19,115
up €19,115 (+382.3%), from €5,000 to €24,115
of which Trade receivables: +€19,115
- Cash -€5,760
down €5,760 (-40.8%), from €14,103 to €8,343
mainly Receivables within one year (-€19,115) and Current portion of long-term debt (-€1,702)
- Tangible fixed assets +€675
up €675 (+245.2%), from €275 to €950
- Profit (loss) carried forward +€13,391
up €13,391 (+45.7%), from -€29,306 to -€15,915
- Current portion of long-term debt -€1,702
down €1,702 (-100.0%), from €1,702 to €0
- Trade debts +€1,435
up €1,435 (+101.9%), from €1,408 to €2,844
- Tax, wage and social debts +€956
up €956 (+28.6%), from €3,341 to €4,297
of which Taxes: +€956
- Gross operating margin +€59,271
up €59,271, from -€41,789 to €17,482
- Financial charges -€707
down €707 (-20.0%), from €3,541 to €2,833
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 | €21,260 | €35,335 | +€14,075 | +66.2% |
| Fixed assets | 21/28 | €275 | €950 | +€675 | +245.2% |
| Tangible fixed assets | 22/27 | €275 | €950 | +€675 | +245.2% |
| Plant, machinery and equipment | 23 | €275 | €950 | +€675 | +245.2% |
| Current assets | 29/58 | €20,985 | €34,385 | +€13,400 | +63.9% |
| Amounts receivable within one year | 40/41 | €5,000 | €24,115 | +€19,115 | +382.3% |
| Trade receivables | 40 | €0 | €19,115 | +€19,115 | |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,103 | €8,343 | -€5,760 | -40.8% |
| Deferred charges and accrued income | 490/1 | €1,882 | €1,927 | +€45 | +2.4% |
| Total equity and liabilities | 10/49 | €21,260 | €35,335 | +€14,075 | +66.2% |
| Equity | 10/15 | €14,118 | €27,508 | +€13,391 | +94.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €33,423 | €33,423 | = | 0.0% |
| Distributable reserves | 133 | €33,423 | €33,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,306 | -€15,915 | +€13,391 | +45.7% |
| Amounts payable | 17/49 | €7,143 | €7,827 | +€684 | +9.6% |
| Amounts payable within one year | 42/48 | €7,143 | €7,804 | +€661 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €1,702 | €0 | -€1,702 | -100.0% |
| Trade debts | 44 | €1,408 | €2,844 | +€1,435 | +101.9% |
| Suppliers | 440/4 | €1,408 | €2,844 | +€1,435 | +101.9% |
| Taxes, remuneration and social security | 45 | €3,341 | €4,297 | +€956 | +28.6% |
| Taxes | 450/3 | €3,341 | €4,297 | +€956 | +28.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €691 | €663 | -€28 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €23 | +€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €353 | €325 | -€27 | -7.8% |
| Other operating charges | 640/8 | €448 | €451 | +€3 | +0.7% |
| Gross operating margin | 9900 | -€41,789 | €17,482 | +€59,271 | |
| Operating profit (loss) | 9901 | -€42,590 | €16,705 | +€59,295 | |
| Financial charges | 65/66B | €3,541 | €2,833 | -€707 | -20.0% |
| Recurring financial charges | 65 | €3,541 | €2,833 | -€707 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€46,131 | €13,872 | +€60,002 | |
| Income taxes | 67/77 | €504 | €481 | -€23 | -4.5% |
| Profit (loss) for the period | 9904 | -€46,635 | €13,391 | +€60,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,635 | €13,391 | +€60,025 |
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 2 October 2026 via checked.be.