BIMS SEMINARS: 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.
BIMS SEMINARS
Largest movements
- Receivables within one year -€20,561
down €20,561 (-46.4%), from €44,351 to €23,789
of which Trade receivables: -€24,966
- Cash +€12,043
up €12,043 (+18.9%), from €63,854 to €75,897
mainly Receivables within one year (+€20,561) and Net result for the year (+€18,478)
- Reserves -€20,522
down €20,522 (-7.0%), from €291,528 to €271,006
- Other debts +€16,224
up €16,224 (+70.5%), from €23,000 to €39,224
- Tax, wage and social debts -€3,257
down €3,257 (-90.5%), from €3,600 to €343
of which Remuneration and social security: -€3,600
- Gross operating margin -€7,873
down €7,873 (-28.0%), from €28,155 to €20,282
- Taxes -€2,098
down €2,098 (-21.4%), from €9,815 to €7,717
- Financial income +€2,005
up €2,005 (+27.9%), from €7,182 to €9,187
- Financial charges +€1,690
up €1,690 (+234%), from €723 to €2,413
- Depreciation -€1,271
down €1,271 (-73.5%), from €1,728 to €457
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 | €325,262 | €317,842 | -€7,420 | -2.3% |
| Fixed assets | 21/28 | €6,582 | €6,125 | -€457 | -6.9% |
| Tangible fixed assets | 22/27 | €457 | €0 | -€457 | -100% |
| Plant, machinery and equipment | 23 | €457 | €0 | -€457 | -100% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €6,125 | €6,125 | = | 0.0% |
| Current assets | 29/58 | €318,680 | €311,717 | -€6,963 | -2.2% |
| Amounts receivable within one year | 40/41 | €44,351 | €23,789 | -€20,561 | -46.4% |
| Trade receivables | 40 | €42,034 | €17,069 | -€24,966 | -59.4% |
| Other amounts receivable | 41 | €2,316 | €6,721 | +€4,404 | +190% |
| Current investments | 50/53 | €209,504 | €211,022 | +€1,518 | +0.7% |
| Cash at bank and in hand | 54/58 | €63,854 | €75,897 | +€12,043 | +18.9% |
| Deferred charges and accrued income | 490/1 | €971 | €1,009 | +€38 | +4.0% |
| Total equity and liabilities | 10/49 | €325,262 | €317,842 | -€7,420 | -2.3% |
| Equity | 10/15 | €297,728 | €277,206 | -€20,522 | -6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €291,528 | €271,006 | -€20,522 | -7.0% |
| Distributable reserves | 133 | €291,528 | €271,006 | -€20,522 | -7.0% |
| Amounts payable | 17/49 | €27,534 | €40,636 | +€13,102 | +47.6% |
| Amounts payable within one year | 42/48 | €27,534 | €40,636 | +€13,102 | +47.6% |
| Trade debts | 44 | €934 | €1,069 | +€135 | +14.5% |
| Suppliers | 440/4 | €934 | €1,069 | +€135 | +14.5% |
| Taxes, remuneration and social security | 45 | €3,600 | €343 | -€3,257 | -90.5% |
| Taxes | 450/3 | - | €343 | +€343 | |
| Remuneration and social security | 454/9 | €3,600 | - | -€3,600 | |
| Other amounts payable | 47/48 | €23,000 | €39,224 | +€16,224 | +70.5% |
| Non-recurring operating income | 76A | - | €740 | +€740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,728 | €457 | -€1,271 | -73.5% |
| Other operating charges | 640/8 | - | €403 | +€403 | |
| Gross operating margin | 9900 | €28,155 | €20,282 | -€7,873 | -28.0% |
| Operating profit (loss) | 9901 | €26,427 | €19,421 | -€7,005 | -26.5% |
| Financial income | 75/76B | €7,182 | €9,187 | +€2,005 | +27.9% |
| Recurring financial income | 75 | €7,182 | €9,187 | +€2,005 | +27.9% |
| Financial charges | 65/66B | €723 | €2,413 | +€1,690 | +234% |
| Recurring financial charges | 65 | €723 | €2,413 | +€1,690 | +234% |
| Profit (loss) for the period before taxes | 9903 | €32,885 | €26,195 | -€6,690 | -20.3% |
| Income taxes | 67/77 | €9,815 | €7,717 | -€2,098 | -21.4% |
| Profit (loss) for the period | 9904 | €23,070 | €18,478 | -€4,592 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,070 | €18,478 | -€4,592 | -19.9% |
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 16 October 2026 via checked.be.