BIMED: 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.
BIMED
Largest movements
- Tangible fixed assets -€53,983
down €53,983 (-94.3%), from €57,240 to €3,257
- Cash -€14,963
down €14,963 (-78.7%), from €19,020 to €4,057
mainly Net result for the year (-€33,440) and Debts after one year (-€28,891)
- Receivables within one year -€11,046
down €11,046 (-9.4%), from €117,096 to €106,050
of which Trade receivables: -€9,680
- Reserves -€33,440
down €33,440 (-62.5%), from €53,467 to €20,027
- Debts after one year -€28,891
down €28,891 (-100%), from €28,891 to €0
- Current portion of long-term debt -€9,649
down €9,649 (-100%), from €9,649 to €0
- Tax, wage and social debts -€7,753
down €7,753 (-72.7%), from €10,666 to €2,913
- Financial charges +€22,859
up €22,859 (+982%), from €2,327 to €25,187
of which Non-recurring financial charges: +€22,761
- Gross operating margin -€17,205
down €17,205, from €9,495 to -€7,710
- Depreciation -€9,176
down €9,176 (-100%), from €9,176 to €0
- Financial income -€7,301
down €7,301 (-100.0%), from €7,301 to €0
of which Financial income: -€7,301
- Taxes -€1,637
down €1,637 (-100.0%), from €1,637 to €0
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
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 | €193,356 | €113,364 | -€79,992 | -41.4% |
| Fixed assets | 21/28 | €57,240 | €3,257 | -€53,983 | -94.3% |
| Tangible fixed assets | 22/27 | €57,240 | €3,257 | -€53,983 | -94.3% |
| Furniture and vehicles | 24 | €57,240 | €3,257 | -€53,983 | -94.3% |
| Current assets | 29/58 | €136,116 | €110,107 | -€26,009 | -19.1% |
| Amounts receivable within one year | 40/41 | €117,096 | €106,050 | -€11,046 | -9.4% |
| Trade receivables | 40 | €15,730 | €6,050 | -€9,680 | -61.5% |
| Other amounts receivable | 41 | €101,366 | €100,000 | -€1,366 | -1.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,020 | €4,057 | -€14,963 | -78.7% |
| Total equity and liabilities | 10/49 | €193,356 | €113,364 | -€79,992 | -41.4% |
| Equity | 10/15 | €142,459 | €109,018 | -€33,440 | -23.5% |
| Contributions | 10/11 | €88,992 | €88,992 | = | 0.0% |
| Reserves | 13 | €53,467 | €20,027 | -€33,440 | -62.5% |
| Distributable reserves | 133 | €53,467 | €20,027 | -€33,440 | -62.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,897 | €4,346 | -€46,552 | -91.5% |
| Amounts payable after more than one year | 17 | €28,891 | €0 | -€28,891 | -100% |
| Financial debts | 170/4 | €28,891 | €0 | -€28,891 | -100% |
| Amounts payable within one year | 42/48 | €22,007 | €4,346 | -€17,661 | -80.3% |
| Current portion of amounts payable after more than one year | 42 | €9,649 | €0 | -€9,649 | -100% |
| Trade debts | 44 | €735 | €9 | -€726 | -98.8% |
| Suppliers | 440/4 | €735 | €9 | -€726 | -98.8% |
| Taxes, remuneration and social security | 45 | €10,666 | €2,913 | -€7,753 | -72.7% |
| Taxes | 450/3 | €10,666 | €2,913 | -€7,753 | -72.7% |
| Other amounts payable | 47/48 | €957 | €1,424 | +€467 | +48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,176 | €0 | -€9,176 | -100% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €9,495 | -€7,710 | -€17,205 | |
| Operating profit (loss) | 9901 | -€209 | -€8,253 | -€8,045 | -3,851% |
| Financial income | 75/76B | €7,301 | €0 | -€7,301 | -100.0% |
| Recurring financial income | 75 | €7,301 | €0 | -€7,301 | -100.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,327 | €25,187 | +€22,859 | +982% |
| Recurring financial charges | 65 | €2,327 | €2,425 | +€98 | +4.2% |
| Non-recurring financial charges | 66B | - | €22,761 | +€22,761 | |
| Profit (loss) for the period before taxes | 9903 | €4,765 | -€33,440 | -€38,205 | |
| Income taxes | 67/77 | €1,637 | €0 | -€1,637 | -100.0% |
| Profit (loss) for the period | 9904 | €3,128 | -€33,440 | -€36,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,128 | -€33,440 | -€36,568 |
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 18 October 2026 via checked.be.