BIMpartners: 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.
BIMpartners
Largest movements
- Financial fixed assets +€1.0m
new in 2025: €1.0m
- Tangible fixed assets +€219,846
up €219,846 (+46.4%), from €474,114 to €693,960
of which Land and buildings: +€218,350
- Receivables within one year +€180,679
up €180,679 (+622%), from €29,070 to €209,749
of which Trade receivables: +€171,886
- Cash +€19,561
up €19,561 (+146%), from €13,378 to €32,940
mainly Debts after one year (+€1.2m) and Trade debts (+€179,782)
- Debts after one year +€1.2m
up €1.2m (+346%), from €343,490 to €1.5m
- Trade debts +€179,782
up €179,782 (+998%), from €18,018 to €197,799
- Reserves +€22,026
up €22,026 (+22.3%), from €98,550 to €120,576
of which Distributable reserves: +€22,026
- Tax, wage and social debts +€19,651
up €19,651 (+267%), from €7,351 to €27,002
of which Taxes: +€18,639
- Gross operating margin +€22,953
up €22,953 (+33.5%), from €68,610 to €91,563
- Financial charges +€20,987
up €20,987 (+121%), from €17,283 to €38,270
- Taxes +€3,036
up €3,036 (+52.7%), from €5,765 to €8,801
- Depreciation -€2,319
down €2,319 (-14.1%), from €16,392 to €14,073
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.
Derived cash bridge
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 | €518,698 | €1,950,472 | +€1.4m | +276% |
| Fixed assets | 21/28 | €474,114 | €1,706,719 | +€1.2m | +260% |
| Tangible fixed assets | 22/27 | €474,114 | €693,960 | +€219,846 | +46.4% |
| Land and buildings | 22 | €465,752 | €684,102 | +€218,350 | +46.9% |
| Furniture and vehicles | 24 | €8,362 | €9,858 | +€1,496 | +17.9% |
| Financial fixed assets | 28 | - | €1,012,759 | +€1.0m | |
| Current assets | 29/58 | €44,584 | €243,753 | +€199,169 | +447% |
| Amounts receivable within one year | 40/41 | €29,070 | €209,749 | +€180,679 | +622% |
| Trade receivables | 40 | €22,135 | €194,021 | +€171,886 | +777% |
| Other amounts receivable | 41 | €6,935 | €15,728 | +€8,793 | +127% |
| Cash at bank and in hand | 54/58 | €13,378 | €32,940 | +€19,561 | +146% |
| Deferred charges and accrued income | 490/1 | €2,136 | €1,064 | -€1,071 | -50.2% |
| Total equity and liabilities | 10/49 | €518,698 | €1,950,472 | +€1.4m | +276% |
| Equity | 10/15 | €117,150 | €139,176 | +€22,026 | +18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,550 | €120,576 | +€22,026 | +22.3% |
| 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 | €96,690 | €118,716 | +€22,026 | +22.8% |
| Amounts payable | 17/49 | €401,548 | €1,811,296 | +€1.4m | +351% |
| Amounts payable after more than one year | 17 | €343,490 | €1,530,268 | +€1.2m | +346% |
| Financial debts | 170/4 | €343,490 | €1,530,268 | +€1.2m | +346% |
| Amounts payable within one year | 42/48 | €58,058 | €262,716 | +€204,657 | +353% |
| Current portion of amounts payable after more than one year | 42 | €32,606 | €37,914 | +€5,308 | +16.3% |
| Trade debts | 44 | €18,018 | €197,799 | +€179,782 | +998% |
| Suppliers | 440/4 | €18,018 | €197,799 | +€179,782 | +998% |
| Taxes, remuneration and social security | 45 | €7,351 | €27,002 | +€19,651 | +267% |
| Taxes | 450/3 | €6,883 | €25,522 | +€18,639 | +271% |
| Remuneration and social security | 454/9 | €468 | €1,480 | +€1,012 | +216% |
| Other amounts payable | 47/48 | €83 | - | -€83 | |
| Accrued charges and deferred income | 492/3 | - | €18,313 | +€18,313 | |
| Non-recurring operating income | 76A | - | €3,742 | +€3,742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,392 | €14,073 | -€2,319 | -14.1% |
| Other operating charges | 640/8 | €4,801 | €4,304 | -€497 | -10.3% |
| Gross operating margin | 9900 | €68,610 | €91,563 | +€22,953 | +33.5% |
| Operating profit (loss) | 9901 | €47,417 | €73,185 | +€25,769 | +54.3% |
| Financial income | 75/76B | €2 | €250 | +€248 | +12,404% |
| Recurring financial income | 75 | €2 | €250 | +€248 | +12,404% |
| Financial charges | 65/66B | €17,283 | €38,270 | +€20,987 | +121% |
| Recurring financial charges | 65 | €17,283 | €38,270 | +€20,987 | +121% |
| Profit (loss) for the period before taxes | 9903 | €30,135 | €35,166 | +€5,030 | +16.7% |
| Income taxes | 67/77 | €5,765 | €8,801 | +€3,036 | +52.7% |
| Profit (loss) for the period | 9904 | €24,370 | €26,365 | +€1,995 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,370 | €26,365 | +€1,995 | +8.2% |
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 15 October 2026 via checked.be.