F.I.M. DECO: what changed
What changed
F.I.M. DECO
NACE 95.240, Repair and maintenance of furniture and upholstery
filed annual accounts (NBB)
Net result for the year
€8,702
2024 · -€5,375+€14,077
Equity
€12,298
2024 · €3,596+€8,702
Cash
€31,435
2024 · €16,206+€15,229
Balance sheet total
€93,815
2024 · €73,379+€20,436
Largest movements
Assets
- Cash +€15,229
up €15,229 (+94.0%), from €16,206 to €31,435
mainly Trade debts (+€21,220) and Net result for the year (+€8,702)
- Receivables within one year +€9,040
up €9,040 (+28.8%), from €31,413 to €40,453
of which Trade receivables: +€9,040
- Tangible fixed assets -€3,196
down €3,196 (-17.5%), from €18,227 to €15,031
of which Plant, machinery and equipment: -€2,762
Equity and liabilities
- Trade debts +€21,220
up €21,220 (+75.7%), from €28,046 to €49,266
- Profit (loss) carried forward +€8,702
up €8,702 (+15.3%), from -€56,910 to -€48,207
- Debts after one year -€5,990
down €5,990 (-31.9%), from €18,748 to €12,759
- Tax, wage and social debts -€3,680
down €3,680 (-23.1%), from €15,933 to €12,253
of which Taxes: -€3,998
Income statement
- Gross operating margin +€9,563
up €9,563 (+33.9%), from €28,215 to €37,778
- Staff costs -€4,524
down €4,524 (-20.5%), from €22,075 to €17,551
- Depreciation -€685
down €685 (-13.4%), from €5,126 to €4,442
- Other operating charges +€413
up €413 (+8.1%), from €5,096 to €5,509
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€5,375
Gross operating margin
+€9,563
Staff costs
+€4,524
Depreciation
+€685
Other operating charges
-€413
Financial income
-€69
Financial charges
+€61
Taxes
-€275
Result 2025
€8,702
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,173
Investment
-€1,200
Financing
-€5,744
Cash 2024
€16,206
From operations (derived)
+€22,173
Net result for the year
+€8,702
Depreciation
+€4,442
Stocks and contracts
+€853
Receivables within one year
-€9,040
Deferred charges and accrued income
-€262
Trade debts
+€21,220
Tax, wage and social debts
-€3,680
Other debts
-€62
Investment (derived)
-€1,200
Investment in fixed assets (net)
-€1,245
Current investments
+€45
Financing
-€5,744
Debts after one year
-€5,990
Current portion of long-term debt
+€246
Cash 2025
€31,435
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,379 | €93,815 | +€20,436 | +27.8% |
| Fixed assets | 21/28 | €18,277 | €15,080 | -€3,196 | -17.5% |
| Tangible fixed assets | 22/27 | €18,227 | €15,031 | -€3,196 | -17.5% |
| Plant, machinery and equipment | 23 | €16,289 | €13,526 | -€2,762 | -17.0% |
| Furniture and vehicles | 24 | €1,938 | €1,504 | -€434 | -22.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €55,103 | €78,735 | +€23,632 | +42.9% |
| Stocks and contracts in progress | 3 | €6,102 | €5,249 | -€853 | -14.0% |
| Stocks | 30/36 | €6,102 | €5,249 | -€853 | -14.0% |
| Amounts receivable within one year | 40/41 | €31,413 | €40,453 | +€9,040 | +28.8% |
| Trade receivables | 40 | €25,381 | €34,421 | +€9,040 | +35.6% |
| Other amounts receivable | 41 | €6,032 | €6,032 | = | 0.0% |
| Current investments | 50/53 | €45 | - | -€45 | |
| Cash at bank and in hand | 54/58 | €16,206 | €31,435 | +€15,229 | +94.0% |
| Deferred charges and accrued income | 490/1 | €1,336 | €1,598 | +€262 | +19.6% |
| Total equity and liabilities | 10/49 | €73,379 | €93,815 | +€20,436 | +27.8% |
| Equity | 10/15 | €3,596 | €12,298 | +€8,702 | +242% |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Capital | 10 | €6,605 | €6,605 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €53,900 | €53,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,910 | -€48,207 | +€8,702 | +15.3% |
| Amounts payable | 17/49 | €69,784 | €81,518 | +€11,734 | +16.8% |
| Amounts payable after more than one year | 17 | €18,748 | €12,759 | -€5,990 | -31.9% |
| Financial debts | 170/4 | €18,748 | €12,759 | -€5,990 | -31.9% |
| Amounts payable within one year | 42/48 | €51,035 | €68,759 | +€17,723 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €5,744 | €5,990 | +€246 | +4.3% |
| Trade debts | 44 | €28,046 | €49,266 | +€21,220 | +75.7% |
| Suppliers | 440/4 | €28,046 | €49,266 | +€21,220 | +75.7% |
| Taxes, remuneration and social security | 45 | €15,933 | €12,253 | -€3,680 | -23.1% |
| Taxes | 450/3 | €13,557 | €9,559 | -€3,998 | -29.5% |
| Remuneration and social security | 454/9 | €2,376 | €2,694 | +€318 | +13.4% |
| Other amounts payable | 47/48 | €1,313 | €1,251 | -€62 | -4.7% |
| Remuneration, social security and pensions | 62 | €22,075 | €17,551 | -€4,524 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,126 | €4,442 | -€685 | -13.4% |
| Other operating charges | 640/8 | €5,096 | €5,509 | +€413 | +8.1% |
| Gross operating margin | 9900 | €28,215 | €37,778 | +€9,563 | +33.9% |
| Operating profit (loss) | 9901 | -€4,083 | €10,276 | +€14,359 | |
| Financial income | 75/76B | €396 | €327 | -€69 | -17.3% |
| Recurring financial income | 75 | €396 | €327 | -€69 | -17.3% |
| Financial charges | 65/66B | €1,942 | €1,881 | -€61 | -3.1% |
| Recurring financial charges | 65 | €1,763 | €1,765 | +€2 | +0.1% |
| Non-recurring financial charges | 66B | €179 | €116 | -€63 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,629 | €8,722 | +€14,352 | |
| Income taxes | 67/77 | -€255 | €20 | +€275 | |
| Profit (loss) for the period | 9904 | -€5,375 | €8,702 | +€14,077 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,375 | €8,702 | +€14,077 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.