C-BIM: 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.
C-BIM
Largest movements
- Cash +€42,023
up €42,023 (+91.3%), from €46,015 to €88,038
mainly Receivables within one year (+€40,321) and Tax, wage and social debts (+€6,069)
- Receivables within one year -€40,321
down €40,321 (-56.8%), from €71,010 to €30,689
of which Trade receivables: -€41,051
- Tax, wage and social debts +€6,069
up €6,069 (+24.1%), from €25,171 to €31,241
of which Remuneration and social security: +€3,852
- Other debts -€2,602
no longer reported in 2025 (was €2,602)
- Profit (loss) carried forward +€2,529
up €2,529 (+58.0%), from -€4,360 to -€1,831
- Trade debts -€2,099
down €2,099 (-20.3%), from €10,321 to €8,223
- Gross operating margin -€104,962
down €104,962 (-60.8%), from €172,544 to €67,582
- Taxes -€26,789
down €26,789 (-83.2%), from €32,186 to €5,398
- Staff costs +€9,726
up €9,726 (+21.9%), from €44,377 to €54,103
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 | €130,168 | €132,688 | +€2,520 | +1.9% |
| Fixed assets | 21/28 | €9,654 | €9,906 | +€252 | +2.6% |
| Tangible fixed assets | 22/27 | €8,479 | €8,731 | +€252 | +3.0% |
| Furniture and vehicles | 24 | €8,479 | €8,731 | +€252 | +3.0% |
| Financial fixed assets | 28 | €1,175 | €1,175 | = | 0.0% |
| Current assets | 29/58 | €120,513 | €122,781 | +€2,268 | +1.9% |
| Amounts receivable within one year | 40/41 | €71,010 | €30,689 | -€40,321 | -56.8% |
| Trade receivables | 40 | €71,010 | €29,959 | -€41,051 | -57.8% |
| Other amounts receivable | 41 | - | €730 | +€730 | |
| Cash at bank and in hand | 54/58 | €46,015 | €88,038 | +€42,023 | +91.3% |
| Deferred charges and accrued income | 490/1 | €3,488 | €4,054 | +€566 | +16.2% |
| Total equity and liabilities | 10/49 | €130,168 | €132,688 | +€2,520 | +1.9% |
| Equity | 10/15 | €90,531 | €93,060 | +€2,529 | +2.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €91,891 | €91,891 | = | 0.0% |
| Distributable reserves | 133 | €91,891 | €91,891 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,360 | -€1,831 | +€2,529 | +58.0% |
| Amounts payable | 17/49 | €39,637 | €39,628 | -€9 | 0.0% |
| Amounts payable within one year | 42/48 | €39,239 | €39,463 | +€224 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €1,144 | - | -€1,144 | |
| Trade debts | 44 | €10,321 | €8,223 | -€2,099 | -20.3% |
| Suppliers | 440/4 | €10,321 | €8,223 | -€2,099 | -20.3% |
| Taxes, remuneration and social security | 45 | €25,171 | €31,241 | +€6,069 | +24.1% |
| Taxes | 450/3 | €16,383 | €18,600 | +€2,217 | +13.5% |
| Remuneration and social security | 454/9 | €8,789 | €12,641 | +€3,852 | +43.8% |
| Other amounts payable | 47/48 | €2,602 | - | -€2,602 | |
| Accrued charges and deferred income | 492/3 | €398 | €164 | -€233 | -58.7% |
| Remuneration, social security and pensions | 62 | €44,377 | €54,103 | +€9,726 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,011 | €2,826 | +€815 | +40.5% |
| Other operating charges | 640/8 | €441 | €1,627 | +€1,186 | +269.2% |
| Non-recurring operating charges | 66A | - | €600 | +€600 | |
| Gross operating margin | 9900 | €172,544 | €67,582 | -€104,962 | -60.8% |
| Operating profit (loss) | 9901 | €125,715 | €8,427 | -€117,288 | -93.3% |
| Financial income | 75/76B | €91 | €196 | +€106 | +116.6% |
| Recurring financial income | 75 | €91 | €196 | +€106 | +116.6% |
| Financial charges | 65/66B | €1,728 | €696 | -€1,032 | -59.7% |
| Recurring financial charges | 65 | €1,728 | €696 | -€1,032 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €124,077 | €7,926 | -€116,151 | -93.6% |
| Income taxes | 67/77 | €32,186 | €5,398 | -€26,789 | -83.2% |
| Profit (loss) for the period | 9904 | €91,891 | €2,529 | -€89,362 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €91,891 | €2,529 | -€89,362 | -97.2% |
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 5 October 2026 via checked.be.