DESIMPEL - FIEMS: 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.
DESIMPEL - FIEMS
Largest movements
- Tangible fixed assets -€35,210
down €35,210 (-19.8%), from €178,066 to €142,856
of which Land and buildings: -€22,731
- Cash +€3,378
up €3,378 (+21.8%), from €15,513 to €18,891
mainly Depreciation (+€35,210) and Receivables within one year (+€1,676)
- Profit (loss) carried forward -€15,677
down €15,677, from €0 to -€15,677
- Debts after one year -€10,000
down €10,000 (-26.1%), from €38,334 to €28,334
- Accrued charges and deferred income -€8,554
down €8,554 (-100%), from €8,554 to €0
- Gross operating margin -€52,396
down €52,396 (-70.4%), from €74,388 to €21,992
- Financial charges -€8,708
down €8,708 (-91.9%), from €9,474 to €766
- Depreciation -€4,684
down €4,684 (-11.7%), from €39,893 to €35,210
- Taxes -€776
down €776 (-70.4%), from €1,102 to €326
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 | €198,494 | €163,525 | -€34,968 | -17.6% |
| Fixed assets | 21/28 | €178,066 | €142,856 | -€35,210 | -19.8% |
| Tangible fixed assets | 22/27 | €178,066 | €142,856 | -€35,210 | -19.8% |
| Land and buildings | 22 | €155,557 | €132,827 | -€22,731 | -14.6% |
| Plant, machinery and equipment | 23 | €7,080 | €4,887 | -€2,193 | -31.0% |
| Furniture and vehicles | 24 | €15,429 | €5,143 | -€10,286 | -66.7% |
| Current assets | 29/58 | €20,428 | €20,669 | +€241 | +1.2% |
| Stocks and contracts in progress | 3 | €630 | €658 | +€28 | +4.4% |
| Stocks | 30/36 | €630 | €658 | +€28 | +4.4% |
| Amounts receivable within one year | 40/41 | €2,401 | €725 | -€1,676 | -69.8% |
| Trade receivables | 40 | €1,687 | €193 | -€1,494 | -88.5% |
| Other amounts receivable | 41 | €714 | €532 | -€183 | -25.6% |
| Cash at bank and in hand | 54/58 | €15,513 | €18,891 | +€3,378 | +21.8% |
| Deferred charges and accrued income | 490/1 | €1,885 | €396 | -€1,488 | -79.0% |
| Total equity and liabilities | 10/49 | €198,494 | €163,525 | -€34,968 | -17.6% |
| Equity | 10/15 | €57,370 | €41,693 | -€15,677 | -27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,770 | €38,770 | = | 0.0% |
| Distributable reserves | 133 | €38,770 | €38,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€15,677 | -€15,677 | |
| Amounts payable | 17/49 | €141,124 | €121,833 | -€19,291 | -13.7% |
| Amounts payable after more than one year | 17 | €38,334 | €28,334 | -€10,000 | -26.1% |
| Financial debts | 170/4 | €38,334 | €28,334 | -€10,000 | -26.1% |
| Amounts payable within one year | 42/48 | €94,237 | €93,499 | -€738 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €1,905 | €193 | -€1,712 | -89.9% |
| Suppliers | 440/4 | €1,905 | €193 | -€1,712 | -89.9% |
| Taxes, remuneration and social security | 45 | €1,102 | €1,206 | +€104 | +9.4% |
| Taxes | 450/3 | €1,102 | €1,206 | +€104 | +9.4% |
| Other amounts payable | 47/48 | €81,229 | €82,100 | +€871 | +1.1% |
| Accrued charges and deferred income | 492/3 | €8,554 | €0 | -€8,554 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,893 | €35,210 | -€4,684 | -11.7% |
| Other operating charges | 640/8 | €1,167 | €1,406 | +€239 | +20.4% |
| Gross operating margin | 9900 | €74,388 | €21,992 | -€52,396 | -70.4% |
| Operating profit (loss) | 9901 | €33,328 | -€14,623 | -€47,951 | |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €9,474 | €766 | -€8,708 | -91.9% |
| Recurring financial charges | 65 | €9,474 | €766 | -€8,708 | -91.9% |
| Profit (loss) for the period before taxes | 9903 | €23,854 | -€15,351 | -€39,205 | |
| Income taxes | 67/77 | €1,102 | €326 | -€776 | -70.4% |
| Profit (loss) for the period | 9904 | €22,751 | -€15,677 | -€38,428 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,751 | -€15,677 | -€38,428 |
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 27 October 2026 via checked.be.