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.
BIMA
Largest movements
- Cash -€209
down €209 (-67.9%), from €308 to €99
mainly Net result for the year (-€1,709)
- Profit (loss) carried forward -€1,709
down €1,709 (-0.5%), from -€316,251 to -€317,960
- Trade debts +€1,500
up €1,500 (+0.5%), from €288,377 to €289,877
- Gross operating margin +€1,603
up €1,603 (+63.6%), from -€2,522 to -€919
- Other operating charges +€268
up €268 (+51.4%), from €522 to €790
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 | €308 | €99 | -€209 | -67.9% |
| Current assets | 29/58 | €308 | €99 | -€209 | -67.9% |
| Cash at bank and in hand | 54/58 | €308 | €99 | -€209 | -67.9% |
| Total equity and liabilities | 10/49 | €308 | €99 | -€209 | -67.9% |
| Equity | 10/15 | -€295,800 | -€297,509 | -€1,709 | -0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€316,251 | -€317,960 | -€1,709 | -0.5% |
| Amounts payable | 17/49 | €296,107 | €297,607 | +€1,500 | +0.5% |
| Amounts payable within one year | 42/48 | €295,107 | €296,607 | +€1,500 | +0.5% |
| Trade debts | 44 | €288,377 | €289,877 | +€1,500 | +0.5% |
| Suppliers | 440/4 | €288,377 | €289,877 | +€1,500 | +0.5% |
| Other amounts payable | 47/48 | €6,730 | €6,730 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €522 | €790 | +€268 | +51.4% |
| Gross operating margin | 9900 | -€2,522 | -€919 | +€1,603 | +63.6% |
| Operating profit (loss) | 9901 | -€3,044 | -€1,709 | +€1,335 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,044 | -€1,709 | +€1,335 | +43.9% |
| Profit (loss) for the period | 9904 | -€3,044 | -€1,709 | +€1,335 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,044 | -€1,709 | +€1,335 | +43.9% |
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 29 October 2026 via checked.be.