BIMS: 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.
BIMS
Largest movements
- Tangible fixed assets -€227,226
down €227,226 (-3.4%), from €6.7m to €6.5m
of which Land and buildings: -€238,059
- Receivables within one year +€173,408
up €173,408 (+581.6%), from €29,817 to €203,226
of which Other amounts receivable: +€157,934
- Debts after one year -€223,430
down €223,430 (-6.4%), from €3.5m to €3.3m
- Other debts +€214,663
up €214,663 (+7.0%), from €3.1m to €3.3m
- Gross operating margin +€43,811
up €43,811 (+15.5%), from €283,095 to €326,906
- Financial charges +€6,895
up €6,895 (+7.7%), from €89,763 to €96,658
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 | €6,750,795 | €6,696,095 | -€54,701 | -0.8% |
| Fixed assets | 21/28 | €6,712,767 | €6,485,542 | -€227,226 | -3.4% |
| Tangible fixed assets | 22/27 | €6,712,767 | €6,485,542 | -€227,226 | -3.4% |
| Land and buildings | 22 | €6,704,288 | €6,466,229 | -€238,059 | -3.6% |
| Furniture and vehicles | 24 | €7,018 | €5,828 | -€1,190 | -17.0% |
| Other tangible fixed assets | 26 | €1,461 | €13,484 | +€12,023 | +822.7% |
| Current assets | 29/58 | €38,028 | €210,553 | +€172,525 | +453.7% |
| Amounts receivable within one year | 40/41 | €29,817 | €203,226 | +€173,408 | +581.6% |
| Trade receivables | 40 | €29,817 | €45,292 | +€15,475 | +51.9% |
| Other amounts receivable | 41 | - | €157,934 | +€157,934 | |
| Cash at bank and in hand | 54/58 | €2,708 | €1,599 | -€1,109 | -41.0% |
| Deferred charges and accrued income | 490/1 | €5,503 | €5,729 | +€226 | +4.1% |
| Total equity and liabilities | 10/49 | €6,750,795 | €6,696,095 | -€54,701 | -0.8% |
| Equity | 10/15 | -€132,183 | -€171,209 | -€39,026 | -29.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,183 | -€181,209 | -€39,026 | -27.4% |
| Amounts payable | 17/49 | €6,882,978 | €6,867,304 | -€15,675 | -0.2% |
| Amounts payable after more than one year | 17 | €3,484,751 | €3,261,320 | -€223,430 | -6.4% |
| Financial debts | 170/4 | €3,484,751 | €3,261,320 | -€223,430 | -6.4% |
| Amounts payable within one year | 42/48 | €3,345,312 | €3,576,056 | +€230,744 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €222,886 | €223,430 | +€545 | +0.2% |
| Trade debts | 44 | €19,523 | €36,814 | +€17,291 | +88.6% |
| Suppliers | 440/4 | €19,523 | €36,814 | +€17,291 | +88.6% |
| Taxes, remuneration and social security | 45 | €21,877 | €20,122 | -€1,755 | -8.0% |
| Taxes | 450/3 | €21,877 | €20,122 | -€1,755 | -8.0% |
| Other amounts payable | 47/48 | €3,081,026 | €3,295,689 | +€214,663 | +7.0% |
| Accrued charges and deferred income | 492/3 | €52,916 | €29,928 | -€22,988 | -43.4% |
| Non-recurring operating income | 76A | €78 | - | -€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244,513 | €245,288 | +€775 | +0.3% |
| Other operating charges | 640/8 | €24,738 | €24,332 | -€406 | -1.6% |
| Gross operating margin | 9900 | €283,095 | €326,906 | +€43,811 | +15.5% |
| Operating profit (loss) | 9901 | €13,843 | €57,286 | +€43,443 | +313.8% |
| Financial income | 75/76B | - | €346 | +€346 | |
| Recurring financial income | 75 | - | €346 | +€346 | |
| Financial charges | 65/66B | €89,763 | €96,658 | +€6,895 | +7.7% |
| Recurring financial charges | 65 | €89,763 | €96,658 | +€6,895 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€75,920 | -€39,026 | +€36,894 | +48.6% |
| Profit (loss) for the period | 9904 | -€75,920 | -€39,026 | +€36,894 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,920 | -€39,026 | +€36,894 | +48.6% |
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.