CAP 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.
CAP BIM
Largest movements
- Receivables within one year +€9,011
up €9,011 (+13.4%), from €67,367 to €76,378
of which Other amounts receivable: +€9,813
- Tangible fixed assets -€3,948
down €3,948 (-72.3%), from €5,457 to €1,509
- Deferred charges and accrued income -€1,466
no longer reported in 2025 (was €1,466)
- Cash -€1,042
down €1,042 (-8.2%), from €12,763 to €11,721
mainly Tax, wage and social debts (-€10,869) and Receivables within one year (-€9,011)
- Profit (loss) carried forward +€13,596
up €13,596 (+19.7%), from €68,843 to €82,439
- Tax, wage and social debts -€10,869
down €10,869 (-68.7%), from €15,826 to €4,957
- Gross operating margin +€13,786
up €13,786 (+209.7%), from €6,575 to €20,360
- Taxes +€2,556
up €2,556 (+293.9%), from €870 to €3,426
- Other operating charges +€1,718
up €1,718 (+344.8%), from €498 to €2,216
- Depreciation -€514
down €514 (-11.5%), from €4,462 to €3,948
- Financial income +€448
up €448 (+17.6%), from €2,551 to €2,999
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 | €87,253 | €89,808 | +€2,556 | +2.9% |
| Fixed assets | 21/28 | €5,657 | €1,709 | -€3,948 | -69.8% |
| Tangible fixed assets | 22/27 | €5,457 | €1,509 | -€3,948 | -72.3% |
| Furniture and vehicles | 24 | €5,457 | €1,509 | -€3,948 | -72.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €81,596 | €88,099 | +€6,503 | +8.0% |
| Amounts receivable within one year | 40/41 | €67,367 | €76,378 | +€9,011 | +13.4% |
| Trade receivables | 40 | €3,908 | €3,106 | -€802 | -20.5% |
| Other amounts receivable | 41 | €63,460 | €73,272 | +€9,813 | +15.5% |
| Cash at bank and in hand | 54/58 | €12,763 | €11,721 | -€1,042 | -8.2% |
| Deferred charges and accrued income | 490/1 | €1,466 | - | -€1,466 | |
| Total equity and liabilities | 10/49 | €87,253 | €89,808 | +€2,556 | +2.9% |
| Equity | 10/15 | €70,843 | €84,439 | +€13,596 | +19.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,843 | €82,439 | +€13,596 | +19.7% |
| Amounts payable | 17/49 | €16,410 | €5,369 | -€11,041 | -67.3% |
| Amounts payable within one year | 42/48 | €16,410 | €5,369 | -€11,041 | -67.3% |
| Trade debts | 44 | €583 | €412 | -€171 | -29.3% |
| Suppliers | 440/4 | €583 | €412 | -€171 | -29.3% |
| Taxes, remuneration and social security | 45 | €15,826 | €4,957 | -€10,869 | -68.7% |
| Taxes | 450/3 | €15,826 | €4,957 | -€10,869 | -68.7% |
| Non-recurring operating income | 76A | €988 | - | -€988 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,462 | €3,948 | -€514 | -11.5% |
| Other operating charges | 640/8 | €498 | €2,216 | +€1,718 | +344.8% |
| Gross operating margin | 9900 | €6,575 | €20,360 | +€13,786 | +209.7% |
| Operating profit (loss) | 9901 | €1,615 | €14,197 | +€12,582 | +779.2% |
| Financial income | 75/76B | €2,551 | €2,999 | +€448 | +17.6% |
| Recurring financial income | 75 | €2,551 | €2,999 | +€448 | +17.6% |
| Financial charges | 65/66B | €83 | €174 | +€91 | +110.4% |
| Recurring financial charges | 65 | €83 | €174 | +€91 | +110.4% |
| Profit (loss) for the period before taxes | 9903 | €4,084 | €17,022 | +€12,939 | +316.8% |
| Income taxes | 67/77 | €870 | €3,426 | +€2,556 | +293.9% |
| Profit (loss) for the period | 9904 | €3,214 | €13,596 | +€10,382 | +323.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,214 | €13,596 | +€10,382 | +323.1% |
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 3 October 2026 via checked.be.