BIMSOFT: 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.
What changed
BIMSOFT
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€214,088
2024 · -€213,252-€836
Equity
€1.2m
2024 · €1.4m-€214,088
Cash
€51,408
2024 · €57,424-€6,017
Balance sheet total
€1.3m
2024 · €1.5m-€191,175
Largest movements
Assets
- Intangible fixed assets -€183,311
down €183,311 (-13.4%), from €1.4m to €1.2m
Equity and liabilities
- Profit (loss) carried forward -€214,088
down €214,088 (-100%), from -€213,252 to -€427,340
- Trade debts +€21,318
up €21,318 (+76.9%), from €27,735 to €49,053
Income statement
- Gross operating margin -€122,677
down €122,677 (-29.0%), from €423,496 to €300,820
- Staff costs -€103,491
down €103,491 (-31.8%), from €325,356 to €221,865
- Depreciation -€15,939
down €15,939 (-5.4%), from €296,894 to €280,955
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.
Result 2024
-€213,252
Gross operating margin
-€122,677
Staff costs
+€103,491
Depreciation
+€15,939
Other operating charges
-€468
Financial income
+€1
Financial charges
+€2,387
Taxes
+€490
Result 2025
-€214,088
raises the resultlowers the result
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.
From operations
+€91,666
Investment
-€97,644
Financing
-€38
Cash 2024
€57,424
From operations (derived)
+€91,666
Net result for the year
-€214,088
Depreciation
+€280,955
Receivables within one year
+€1,983
Deferred charges and accrued income
-€135
Trade debts
+€21,318
Tax, wage and social debts
-€7,832
Other debts
+€7,500
Accrued charges and deferred income
+€1,965
Investment (derived)
-€97,644
Investment in fixed assets (net)
-€97,644
Financing
-€38
Short-term financial debts
-€38
Cash 2025
€51,408
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,540,210 | €1,349,035 | -€191,175 | -12.4% |
| Fixed assets | 21/28 | €1,370,615 | €1,187,304 | -€183,311 | -13.4% |
| Intangible fixed assets | 21 | €1,365,530 | €1,182,219 | -€183,311 | -13.4% |
| Financial fixed assets | 28 | €5,085 | €5,085 | = | 0.0% |
| Current assets | 29/58 | €169,595 | €161,731 | -€7,864 | -4.6% |
| Amounts receivable within one year | 40/41 | €111,020 | €109,038 | -€1,983 | -1.8% |
| Trade receivables | 40 | €111,020 | €109,038 | -€1,983 | -1.8% |
| Cash at bank and in hand | 54/58 | €57,424 | €51,408 | -€6,017 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,151 | €1,286 | +€135 | +11.8% |
| Total equity and liabilities | 10/49 | €1,540,210 | €1,349,035 | -€191,175 | -12.4% |
| Equity | 10/15 | €1,413,320 | €1,199,232 | -€214,088 | -15.1% |
| Contributions | 10/11 | €1,499,675 | €1,499,675 | = | 0.0% |
| Capital | 10 | €1,499,675 | €1,499,675 | = | 0.0% |
| Issued capital | 100 | €1,499,675 | €1,499,675 | = | 0.0% |
| Reserves | 13 | €126,898 | €126,898 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,893 | €49,893 | = | 0.0% |
| Legal reserve | 130 | €49,893 | €49,893 | = | 0.0% |
| Distributable reserves | 133 | €77,005 | €77,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,252 | -€427,340 | -€214,088 | -100% |
| Amounts payable | 17/49 | €126,890 | €149,803 | +€22,913 | +18.1% |
| Amounts payable within one year | 42/48 | €114,680 | €135,628 | +€20,948 | +18.3% |
| Financial debts | 43 | €37,235 | €37,197 | -€38 | -0.1% |
| Credit institutions | 430/8 | €37,235 | €37,197 | -€38 | -0.1% |
| Trade debts | 44 | €27,735 | €49,053 | +€21,318 | +76.9% |
| Suppliers | 440/4 | €27,735 | €49,053 | +€21,318 | +76.9% |
| Taxes, remuneration and social security | 45 | €49,710 | €41,878 | -€7,832 | -15.8% |
| Taxes | 450/3 | €10,679 | €5,271 | -€5,408 | -50.6% |
| Remuneration and social security | 454/9 | €39,031 | €36,607 | -€2,424 | -6.2% |
| Other amounts payable | 47/48 | - | €7,500 | +€7,500 | |
| Accrued charges and deferred income | 492/3 | €12,210 | €14,175 | +€1,965 | +16.1% |
| Remuneration, social security and pensions | 62 | €325,356 | €221,865 | -€103,491 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296,894 | €280,955 | -€15,939 | -5.4% |
| Other operating charges | 640/8 | €4,267 | €4,734 | +€468 | +11.0% |
| Gross operating margin | 9900 | €423,496 | €300,820 | -€122,677 | -29.0% |
| Operating profit (loss) | 9901 | -€203,020 | -€206,734 | -€3,714 | -1.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €8,939 | €6,552 | -€2,387 | -26.7% |
| Recurring financial charges | 65 | €8,939 | €6,552 | -€2,387 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | -€211,960 | -€213,285 | -€1,325 | -0.6% |
| Income taxes | 67/77 | €1,293 | €803 | -€490 | -37.9% |
| Profit (loss) for the period | 9904 | -€213,252 | -€214,088 | -€836 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€213,252 | -€214,088 | -€836 | -0.4% |
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 23 October 2026 via checked.be.