REST.BIMA: 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.
REST.BIMA
Largest movements
- Tangible fixed assets -€48,285
down €48,285 (-7.2%), from €667,882 to €619,597
of which Land and buildings: -€49,114
- Stocks and contracts +€10,427
up €10,427 (+47.7%), from €21,853 to €32,281
- Debts after one year -€28,422
down €28,422 (-4.1%), from €691,919 to €663,497
- Current portion of long-term debt -€13,086
down €13,086 (-26.1%), from €50,139 to €37,053
- Staff costs -€68,056
down €68,056 (-57.2%), from €119,016 to €50,960
- Gross operating margin -€33,394
down €33,394 (-18.6%), from €179,944 to €146,550
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €694,949 | €653,984 | -€40,965 | -5.9% |
| Fixed assets | 21/28 | €668,303 | €620,674 | -€47,629 | -7.1% |
| Tangible fixed assets | 22/27 | €667,882 | €619,597 | -€48,285 | -7.2% |
| Land and buildings | 22 | €647,106 | €597,992 | -€49,114 | -7.6% |
| Plant, machinery and equipment | 23 | €13,811 | €18,839 | +€5,028 | +36.4% |
| Furniture and vehicles | 24 | €6,965 | €2,766 | -€4,199 | -60.3% |
| Financial fixed assets | 28 | €421 | €1,077 | +€656 | +156% |
| Current assets | 29/58 | €26,646 | €33,310 | +€6,664 | +25.0% |
| Stocks and contracts in progress | 3 | €21,853 | €32,281 | +€10,427 | +47.7% |
| Stocks | 30/36 | €21,853 | €32,281 | +€10,427 | +47.7% |
| Amounts receivable within one year | 40/41 | €4,793 | €1,029 | -€3,763 | -78.5% |
| Trade receivables | 40 | €4,793 | €1,029 | -€3,763 | -78.5% |
| Total equity and liabilities | 10/49 | €694,949 | €653,984 | -€40,965 | -5.9% |
| Equity | 10/15 | -€140,373 | -€139,212 | +€1,161 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,868 | €14,868 | = | 0.0% |
| Distributable reserves | 133 | €14,868 | €14,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,841 | -€172,680 | +€1,161 | +0.7% |
| Amounts payable | 17/49 | €835,322 | €793,196 | -€42,127 | -5.0% |
| Amounts payable after more than one year | 17 | €691,919 | €663,497 | -€28,422 | -4.1% |
| Financial debts | 170/4 | €691,919 | €663,497 | -€28,422 | -4.1% |
| Amounts payable within one year | 42/48 | €143,403 | €129,699 | -€13,704 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €50,139 | €37,053 | -€13,086 | -26.1% |
| Financial debts | 43 | €31,416 | €37,119 | +€5,703 | +18.2% |
| Credit institutions | 430/8 | €31,416 | €37,119 | +€5,703 | +18.2% |
| Trade debts | 44 | €48,431 | €48,165 | -€266 | -0.5% |
| Suppliers | 440/4 | €48,431 | €48,165 | -€266 | -0.5% |
| Taxes, remuneration and social security | 45 | €13,417 | €7,363 | -€6,055 | -45.1% |
| Taxes | 450/3 | €9,170 | €4,307 | -€4,863 | -53.0% |
| Remuneration and social security | 454/9 | €4,247 | €3,056 | -€1,191 | -28.0% |
| Non-recurring operating income | 76A | - | €250 | +€250 | |
| Remuneration, social security and pensions | 62 | €119,016 | €50,960 | -€68,056 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,882 | €62,170 | -€712 | -1.1% |
| Other operating charges | 640/8 | €4,934 | €3,343 | -€1,592 | -32.3% |
| Gross operating margin | 9900 | €179,944 | €146,550 | -€33,394 | -18.6% |
| Operating profit (loss) | 9901 | -€6,888 | €30,077 | +€36,965 | |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €27,407 | €28,473 | +€1,066 | +3.9% |
| Recurring financial charges | 65 | €27,407 | €28,473 | +€1,066 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€34,252 | €1,604 | +€35,857 | |
| Income taxes | 67/77 | €428 | €443 | +€15 | +3.4% |
| Profit (loss) for the period | 9904 | -€34,681 | €1,161 | +€35,842 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,681 | €1,161 | +€35,842 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.