BIMMOS: 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.
BIMMOS
Largest movements
- Cash +€110,760
up €110,760 (+585.6%), from €18,915 to €129,675
mainly Current investments (+€75,000) and Depreciation (+€51,091)
- Current investments -€75,000
no longer reported in 2026 (was €75,000)
- Tangible fixed assets -€51,091
down €51,091 (-18.1%), from €282,333 to €231,242
of which Land and buildings: -€49,525
- Profit (loss) carried forward -€15,026
down €15,026 (-1.5%), from -€1.0m to -€1.0m
- Gross operating margin +€6,366
up €6,366 (+18.7%), from €33,980 to €40,346
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €376,627 | €361,274 | -€15,353 | -4.1% |
| Fixed assets | 21/28 | €282,333 | €231,242 | -€51,091 | -18.1% |
| Tangible fixed assets | 22/27 | €282,333 | €231,242 | -€51,091 | -18.1% |
| Land and buildings | 22 | €276,067 | €226,542 | -€49,525 | -17.9% |
| Plant, machinery and equipment | 23 | €6,266 | €4,700 | -€1,566 | -25.0% |
| Current assets | 29/58 | €94,294 | €130,032 | +€35,738 | +37.9% |
| Amounts receivable within one year | 40/41 | €379 | €357 | -€22 | -5.8% |
| Other amounts receivable | 41 | €379 | €357 | -€22 | -5.8% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €18,915 | €129,675 | +€110,760 | +585.6% |
| Total equity and liabilities | 10/49 | €376,627 | €361,274 | -€15,353 | -4.1% |
| Equity | 10/15 | €372,761 | €357,735 | -€15,026 | -4.0% |
| Contributions | 10/11 | €1,380,888 | €1,380,888 | = | 0.0% |
| Capital | 10 | €1,380,888 | €1,380,888 | = | 0.0% |
| Issued capital | 100 | €1,380,888 | €1,380,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,008,127 | -€1,023,153 | -€15,026 | -1.5% |
| Amounts payable | 17/49 | €3,866 | €3,539 | -€327 | -8.5% |
| Amounts payable within one year | 42/48 | €1,565 | €1,238 | -€327 | -20.9% |
| Trade debts | 44 | €1,565 | €1,238 | -€327 | -20.9% |
| Suppliers | 440/4 | €1,565 | €1,238 | -€327 | -20.9% |
| Accrued charges and deferred income | 492/3 | €2,301 | €2,301 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,091 | €51,091 | = | 0.0% |
| Other operating charges | 640/8 | €5,269 | €5,426 | +€157 | +3.0% |
| Gross operating margin | 9900 | €33,980 | €40,346 | +€6,366 | +18.7% |
| Operating profit (loss) | 9901 | -€22,380 | -€16,171 | +€6,209 | +27.7% |
| Financial income | 75/76B | €1,265 | €1,190 | -€75 | -5.9% |
| Recurring financial income | 75 | €1,265 | €1,190 | -€75 | -5.9% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.3% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,159 | -€15,026 | +€6,133 | +29.0% |
| Profit (loss) for the period | 9904 | -€21,159 | -€15,026 | +€6,133 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,159 | -€15,026 | +€6,133 | +29.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.