BIMSCONSULT: 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.
BIMSCONSULT
Largest movements
- Cash -€429,709
down €429,709 (-91.2%), from €471,132 to €41,423
mainly Receivables after one year (-€410,000) and Tax, wage and social debts (-€37,328)
- Receivables after one year +€410,000
new in 2025: €410,000
- Receivables within one year +€7,261
new in 2025: €7,261
of which Trade receivables: +€7,260
- Tax, wage and social debts -€37,328
down €37,328 (-71.1%), from €52,493 to €15,165
- Reserves +€28,893
up €28,893 (+7.0%), from €413,639 to €442,531
- Gross operating margin -€125,797
down €125,797 (-77.5%), from €162,322 to €36,525
- Taxes -€35,434
down €35,434 (-75.5%), from €46,951 to €11,517
- Financial income +€4,613
new in 2025: €4,613
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 | €471,132 | €463,296 | -€7,835 | -1.7% |
| Current assets | 29/58 | €471,132 | €463,296 | -€7,835 | -1.7% |
| Amounts receivable after more than one year | 29 | - | €410,000 | +€410,000 | |
| Trade receivables | 290 | - | €410,000 | +€410,000 | |
| Amounts receivable within one year | 40/41 | - | €7,261 | +€7,261 | |
| Trade receivables | 40 | - | €7,260 | +€7,260 | |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €471,132 | €41,423 | -€429,709 | -91.2% |
| Deferred charges and accrued income | 490/1 | - | €4,613 | +€4,613 | |
| Total equity and liabilities | 10/49 | €471,132 | €463,296 | -€7,835 | -1.7% |
| Equity | 10/15 | €418,639 | €447,531 | +€28,893 | +6.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €413,639 | €442,531 | +€28,893 | +7.0% |
| Distributable reserves | 133 | €413,639 | €442,531 | +€28,893 | +7.0% |
| Amounts payable | 17/49 | €52,493 | €15,765 | -€36,728 | -70.0% |
| Amounts payable within one year | 42/48 | €52,493 | €15,165 | -€37,328 | -71.1% |
| Taxes, remuneration and social security | 45 | €52,493 | €15,165 | -€37,328 | -71.1% |
| Taxes | 450/3 | €52,493 | €15,165 | -€37,328 | -71.1% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Other operating charges | 640/8 | €384 | €625 | +€241 | +62.6% |
| Gross operating margin | 9900 | €162,322 | €36,525 | -€125,797 | -77.5% |
| Operating profit (loss) | 9901 | €161,938 | €35,900 | -€126,038 | -77.8% |
| Financial income | 75/76B | - | €4,613 | +€4,613 | |
| Recurring financial income | 75 | - | €4,613 | +€4,613 | |
| Financial charges | 65/66B | €93 | €103 | +€10 | +11.2% |
| Recurring financial charges | 65 | €93 | €103 | +€10 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €161,845 | €40,409 | -€121,436 | -75.0% |
| Income taxes | 67/77 | €46,951 | €11,517 | -€35,434 | -75.5% |
| Profit (loss) for the period | 9904 | €114,894 | €28,893 | -€86,002 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €114,894 | €28,893 | -€86,002 | -74.9% |
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 6 October 2026 via checked.be.