Just BIM It: 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.
Just BIM It
Largest movements
- Tangible fixed assets -€3,804
down €3,804 (-94.0%), from €4,046 to €242
- Receivables within one year -€3,794
down €3,794 (-83.7%), from €4,530 to €736
of which Trade receivables: -€4,030
- Cash -€109
no longer reported in 2024 (was €109)
mainly Net result for the year (-€7,569) and Trade debts (-€1,835)
- Profit (loss) carried forward -€7,569
down €7,569 (-109%), from -€6,945 to -€14,514
- Trade debts -€1,835
down €1,835 (-45.5%), from €4,033 to €2,198
- Other debts +€1,687
up €1,687 (+19.4%), from €8,675 to €10,362
- Other operating charges +€2,914
up €2,914 (+3,311%), from €88 to €3,002
- Gross operating margin +€2,221
up €2,221 (+78.0%), from -€2,846 to -€625
- Financial charges -€69
down €69 (-33.4%), from €207 to €138
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,763 | €1,056 | -€7,707 | -87.9% |
| Fixed assets | 21/28 | €4,124 | €320 | -€3,804 | -92.2% |
| Tangible fixed assets | 22/27 | €4,046 | €242 | -€3,804 | -94.0% |
| Furniture and vehicles | 24 | €4,046 | €242 | -€3,804 | -94.0% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €4,639 | €736 | -€3,903 | -84.1% |
| Amounts receivable within one year | 40/41 | €4,530 | €736 | -€3,794 | -83.7% |
| Trade receivables | 40 | €4,030 | - | -€4,030 | |
| Other amounts receivable | 41 | €501 | €736 | +€236 | +47.1% |
| Cash at bank and in hand | 54/58 | €109 | - | -€109 | |
| Total equity and liabilities | 10/49 | €8,763 | €1,056 | -€7,707 | -87.9% |
| Equity | 10/15 | -€3,945 | -€11,514 | -€7,569 | -192% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,945 | -€14,514 | -€7,569 | -109% |
| Amounts payable | 17/49 | €12,708 | €12,570 | -€138 | -1.1% |
| Amounts payable within one year | 42/48 | €12,708 | €12,570 | -€138 | -1.1% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €4,033 | €2,198 | -€1,835 | -45.5% |
| Suppliers | 440/4 | €4,033 | €2,198 | -€1,835 | -45.5% |
| Other amounts payable | 47/48 | €8,675 | €10,362 | +€1,687 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,804 | €3,804 | = | 0.0% |
| Other operating charges | 640/8 | €88 | €3,002 | +€2,914 | +3,311% |
| Gross operating margin | 9900 | -€2,846 | -€625 | +€2,221 | +78.0% |
| Operating profit (loss) | 9901 | -€6,738 | -€7,431 | -€693 | -10.3% |
| Financial charges | 65/66B | €207 | €138 | -€69 | -33.4% |
| Recurring financial charges | 65 | €207 | €138 | -€69 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,945 | -€7,569 | -€624 | -9.0% |
| Profit (loss) for the period | 9904 | -€6,945 | -€7,569 | -€624 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,945 | -€7,569 | -€624 | -9.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.