BIMONA: 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.
BIMONA
Largest movements
- Cash +€110,744
up €110,744 (+96.0%), from €115,385 to €226,130
mainly Net result for the year (+€192,386) and Depreciation (+€107,932)
- Tangible fixed assets -€102,004
down €102,004 (-16.4%), from €622,718 to €520,714
of which Furniture and vehicles: -€55,735
- Receivables within one year -€54,335
down €54,335 (-7.2%), from €754,398 to €700,063
of which Other amounts receivable: -€153,909
- Reserves +€190,491
up €190,491 (+19.9%), from €957,102 to €1.1m
of which Distributable reserves: +€190,491
- Profit (loss) carried forward -€187,923
down €187,923, from €187,912 to -€11
- Debts after one year -€66,514
down €66,514 (-26.5%), from €250,770 to €184,256
- Tax, wage and social debts +€25,699
up €25,699 (+150.6%), from €17,067 to €42,766
of which Taxes: +€25,132
- Staff costs -€45,012
down €45,012 (-21.6%), from €208,870 to €163,858
- Taxes +€29,834
up €29,834 (+49.7%), from €59,985 to €89,820
- Depreciation +€12,647
up €12,647 (+13.3%), from €95,285 to €107,932
- Other operating charges -€7,597
down €7,597 (-56.8%), from €13,366 to €5,769
- Write-downs +€6,189
up €6,189, from -€6,189 to €0
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 | €1,499,891 | €1,454,385 | -€45,507 | -3.0% |
| Fixed assets | 21/28 | €622,718 | €520,714 | -€102,004 | -16.4% |
| Tangible fixed assets | 22/27 | €622,718 | €520,714 | -€102,004 | -16.4% |
| Land and buildings | 22 | €273,161 | €264,794 | -€8,368 | -3.1% |
| Plant, machinery and equipment | 23 | €113,343 | €75,442 | -€37,901 | -33.4% |
| Furniture and vehicles | 24 | €236,214 | €180,479 | -€55,735 | -23.6% |
| Current assets | 29/58 | €877,173 | €933,671 | +€56,497 | +6.4% |
| Amounts receivable within one year | 40/41 | €754,398 | €700,063 | -€54,335 | -7.2% |
| Trade receivables | 40 | €25,721 | €125,295 | +€99,574 | +387.1% |
| Other amounts receivable | 41 | €728,677 | €574,768 | -€153,909 | -21.1% |
| Cash at bank and in hand | 54/58 | €115,385 | €226,130 | +€110,744 | +96.0% |
| Deferred charges and accrued income | 490/1 | €7,390 | €7,478 | +€88 | +1.2% |
| Total equity and liabilities | 10/49 | €1,499,891 | €1,454,385 | -€45,507 | -3.0% |
| Equity | 10/15 | €1,151,214 | €1,153,782 | +€2,568 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €957,102 | €1,147,593 | +€190,491 | +19.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €955,242 | €1,145,733 | +€190,491 | +19.9% |
| Profit (loss) carried forward | 14 | €187,912 | -€11 | -€187,923 | |
| Amounts payable | 17/49 | €348,677 | €300,602 | -€48,075 | -13.8% |
| Amounts payable after more than one year | 17 | €250,770 | €184,256 | -€66,514 | -26.5% |
| Financial debts | 170/4 | €250,770 | €184,256 | -€66,514 | -26.5% |
| Amounts payable within one year | 42/48 | €95,572 | €113,762 | +€18,190 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €64,765 | €66,514 | +€1,749 | +2.7% |
| Financial debts | 43 | €240 | €108 | -€131 | -54.8% |
| Credit institutions | 430/8 | €240 | €108 | -€131 | -54.8% |
| Trade debts | 44 | €13,332 | €4,374 | -€8,959 | -67.2% |
| Suppliers | 440/4 | €13,332 | €4,374 | -€8,959 | -67.2% |
| Taxes, remuneration and social security | 45 | €17,067 | €42,766 | +€25,699 | +150.6% |
| Taxes | 450/3 | €2,742 | €27,873 | +€25,132 | +916.6% |
| Remuneration and social security | 454/9 | €14,325 | €14,893 | +€567 | +4.0% |
| Other amounts payable | 47/48 | €167 | €0 | -€167 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,336 | €2,585 | +€249 | +10.7% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €208,870 | €163,858 | -€45,012 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,285 | €107,932 | +€12,647 | +13.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,189 | €0 | +€6,189 | |
| Other operating charges | 640/8 | €13,366 | €5,769 | -€7,597 | -56.8% |
| Gross operating margin | 9900 | €566,058 | €566,834 | +€776 | +0.1% |
| Operating profit (loss) | 9901 | €254,726 | €289,275 | +€34,549 | +13.6% |
| Financial income | 75/76B | €385 | €1,252 | +€868 | +225.7% |
| Recurring financial income | 75 | €385 | €1,252 | +€868 | +225.7% |
| Financial charges | 65/66B | €7,213 | €8,322 | +€1,109 | +15.4% |
| Recurring financial charges | 65 | €7,213 | €8,322 | +€1,109 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €247,898 | €282,206 | +€34,308 | +13.8% |
| Income taxes | 67/77 | €59,985 | €89,820 | +€29,834 | +49.7% |
| Profit (loss) for the period | 9904 | €187,912 | €192,386 | +€4,474 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €187,912 | €192,386 | +€4,474 | +2.4% |
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 8 October 2026 via checked.be.