BIMPROOF: 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.
BIMPROOF
Largest movements
- Receivables within one year +€27,389
up €27,389 (+20,379%), from €134 to €27,523
of which Trade receivables: +€23,893
- Cash -€5,992
down €5,992 (-50.1%), from €11,966 to €5,974
mainly Receivables within one year (-€27,389) and Tax, wage and social debts (-€2,308)
- Intangible fixed assets -€1,704
down €1,704 (-75.0%), from €2,272 to €568
- Deferred charges and accrued income -€910
down €910 (-100%), from €910 to €0
- Trade debts +€17,847
up €17,847 (+1,363%), from €1,309 to €19,156
- Reserves +€3,244
up €3,244 (+43.5%), from €7,450 to €10,695
- Tax, wage and social debts -€2,308
down €2,308 (-65.5%), from €3,522 to €1,215
- Gross operating margin -€4,653
down €4,653 (-41.2%), from €11,281 to €6,628
- Taxes -€1,376
down €1,376 (-53.1%), from €2,591 to €1,215
- Other operating charges +€400
new in 2025: €400
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 | €15,282 | €34,065 | +€18,783 | +123% |
| Fixed assets | 21/28 | €2,272 | €568 | -€1,704 | -75.0% |
| Intangible fixed assets | 21 | €2,272 | €568 | -€1,704 | -75.0% |
| Current assets | 29/58 | €13,010 | €33,497 | +€20,487 | +157% |
| Amounts receivable within one year | 40/41 | €134 | €27,523 | +€27,389 | +20,379% |
| Trade receivables | 40 | - | €23,893 | +€23,893 | |
| Other amounts receivable | 41 | €134 | €3,631 | +€3,497 | +2,602% |
| Cash at bank and in hand | 54/58 | €11,966 | €5,974 | -€5,992 | -50.1% |
| Deferred charges and accrued income | 490/1 | €910 | €0 | -€910 | -100% |
| Total equity and liabilities | 10/49 | €15,282 | €34,065 | +€18,783 | +123% |
| Equity | 10/15 | €10,450 | €13,695 | +€3,244 | +31.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,450 | €10,695 | +€3,244 | +43.5% |
| Distributable reserves | 133 | €7,450 | €10,695 | +€3,244 | +43.5% |
| Amounts payable | 17/49 | €4,832 | €20,371 | +€15,539 | +322% |
| Amounts payable within one year | 42/48 | €4,832 | €20,371 | +€15,539 | +322% |
| Trade debts | 44 | €1,309 | €19,156 | +€17,847 | +1,363% |
| Suppliers | 440/4 | €1,309 | €19,156 | +€17,847 | +1,363% |
| Taxes, remuneration and social security | 45 | €3,522 | €1,215 | -€2,308 | -65.5% |
| Taxes | 450/3 | €3,522 | €1,215 | -€2,308 | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,704 | €1,704 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €11,281 | €6,628 | -€4,653 | -41.2% |
| Operating profit (loss) | 9901 | €9,577 | €4,524 | -€5,053 | -52.8% |
| Financial charges | 65/66B | €69 | €65 | -€3 | -4.5% |
| Recurring financial charges | 65 | €69 | €65 | -€3 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €9,509 | €4,459 | -€5,050 | -53.1% |
| Income taxes | 67/77 | €2,591 | €1,215 | -€1,376 | -53.1% |
| Profit (loss) for the period | 9904 | €6,918 | €3,244 | -€3,673 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,918 | €3,244 | -€3,673 | -53.1% |
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.