F.ALNIMER: 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.
F.ALNIMER
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€53,381
down €53,381 (-50.3%), from €106,209 to €52,828
mainly Current investments (-€100,000) and Tax, wage and social debts (-€23,087)
- Receivables within one year -€4,325
down €4,325 (-11.6%), from €37,371 to €33,046
of which Other amounts receivable: -€6,866
- Reserves +€63,742
up €63,742 (+67.4%), from €94,530 to €158,273
- Tax, wage and social debts -€23,087
down €23,087 (-56.0%), from €41,209 to €18,122
- Debts after one year +€2,584
new in 2025: €2,584
- Gross operating margin -€46,204
down €46,204 (-33.0%), from €140,111 to €93,907
- Taxes -€14,549
down €14,549 (-37.1%), from €39,266 to €24,716
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 | €144,947 | €188,091 | +€43,144 | +29.8% |
| Fixed assets | 21/28 | €1,367 | €2,217 | +€850 | +62.2% |
| Tangible fixed assets | 22/27 | €1,367 | €2,217 | +€850 | +62.2% |
| Plant, machinery and equipment | 23 | €1,367 | €2,217 | +€850 | +62.2% |
| Current assets | 29/58 | €143,580 | €185,874 | +€42,294 | +29.5% |
| Amounts receivable within one year | 40/41 | €37,371 | €33,046 | -€4,325 | -11.6% |
| Trade receivables | 40 | €30,492 | €33,033 | +€2,541 | +8.3% |
| Other amounts receivable | 41 | €6,879 | €13 | -€6,866 | -99.8% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €106,209 | €52,828 | -€53,381 | -50.3% |
| Total equity and liabilities | 10/49 | €144,947 | €188,091 | +€43,144 | +29.8% |
| Equity | 10/15 | €99,530 | €163,273 | +€63,742 | +64.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €94,530 | €158,273 | +€63,742 | +67.4% |
| Distributable reserves | 133 | €94,530 | €158,273 | +€63,742 | +67.4% |
| Amounts payable | 17/49 | €45,416 | €24,818 | -€20,598 | -45.4% |
| Amounts payable after more than one year | 17 | - | €2,584 | +€2,584 | |
| Other amounts payable | 178/9 | - | €2,584 | +€2,584 | |
| Amounts payable within one year | 42/48 | €45,416 | €22,234 | -€23,182 | -51.0% |
| Trade debts | 44 | €4,207 | €4,112 | -€95 | -2.3% |
| Suppliers | 440/4 | €1,360 | €1,916 | +€557 | +40.9% |
| Bills of exchange payable | 441 | €2,848 | €2,196 | -€652 | -22.9% |
| Taxes, remuneration and social security | 45 | €41,209 | €18,122 | -€23,087 | -56.0% |
| Taxes | 450/3 | €41,209 | €18,122 | -€23,087 | -56.0% |
| Remuneration, social security and pensions | 62 | €3,707 | €2,443 | -€1,264 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €1,295 | +€605 | +87.6% |
| Other operating charges | 640/8 | €384 | €266 | -€118 | -30.7% |
| Gross operating margin | 9900 | €140,111 | €93,907 | -€46,204 | -33.0% |
| Operating profit (loss) | 9901 | €135,330 | €89,904 | -€45,426 | -33.6% |
| Financial income | 75/76B | €182 | - | -€182 | |
| Recurring financial income | 75 | €182 | - | -€182 | |
| Financial charges | 65/66B | €1,716 | €1,445 | -€270 | -15.8% |
| Recurring financial charges | 65 | €1,716 | €1,445 | -€270 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €133,796 | €88,459 | -€45,337 | -33.9% |
| Income taxes | 67/77 | €39,266 | €24,716 | -€14,549 | -37.1% |
| Profit (loss) for the period | 9904 | €94,530 | €63,742 | -€30,788 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,530 | €63,742 | -€30,788 | -32.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.