FAIM FINIT: 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.
FAIM FINIT
Largest movements
- Tangible fixed assets +€8,461
up €8,461 (+23.9%), from €35,332 to €43,793
of which Plant, machinery and equipment: +€4,954
- Cash -€4,505
down €4,505 (-17.0%), from €26,483 to €21,978
mainly Contributions, distributions and other (-€30,572) and Investment in fixed assets (net) (-€19,092)
- Receivables within one year +€2,597
up €2,597 (+73.5%), from €3,534 to €6,130
of which Other amounts receivable: +€2,348
- Stocks and contracts -€1,391
down €1,391 (-21.9%), from €6,353 to €4,962
- Other debts +€30,192
up €30,192 (+269.2%), from €11,214 to €41,406
- Profit (loss) carried forward -€20,740
down €20,740 (-67.8%), from €30,572 to €9,833
- Debts after one year -€3,634
down €3,634 (-29.9%), from €12,149 to €8,516
- Tax, wage and social debts -€1,300
down €1,300 (-23.8%), from €5,458 to €4,158
- Gross operating margin +€8,116
up €8,116 (+35.6%), from €22,785 to €30,901
- Depreciation +€6,693
up €6,693 (+176.7%), from €3,788 to €10,481
- Other operating charges +€2,903
up €2,903 (+516.6%), from €562 to €3,465
- Taxes -€875
down €875 (-14.3%), from €6,131 to €5,256
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.
Cash bridge derived
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 | €76,267 | €81,683 | +€5,416 | +7.1% |
| Fixed assets | 21/28 | €38,682 | €47,293 | +€8,611 | +22.3% |
| Tangible fixed assets | 22/27 | €35,332 | €43,793 | +€8,461 | +23.9% |
| Plant, machinery and equipment | 23 | €32,481 | €37,435 | +€4,954 | +15.3% |
| Furniture and vehicles | 24 | €2,851 | €6,358 | +€3,507 | +123.0% |
| Financial fixed assets | 28 | €3,350 | €3,500 | +€150 | +4.5% |
| Current assets | 29/58 | €37,585 | €34,390 | -€3,195 | -8.5% |
| Stocks and contracts in progress | 3 | €6,353 | €4,962 | -€1,391 | -21.9% |
| Stocks | 30/36 | €6,353 | €4,962 | -€1,391 | -21.9% |
| Amounts receivable within one year | 40/41 | €3,534 | €6,130 | +€2,597 | +73.5% |
| Trade receivables | 40 | €506 | €755 | +€249 | +49.1% |
| Other amounts receivable | 41 | €3,028 | €5,376 | +€2,348 | +77.6% |
| Cash at bank and in hand | 54/58 | €26,483 | €21,978 | -€4,505 | -17.0% |
| Deferred charges and accrued income | 490/1 | €1,215 | €1,320 | +€104 | +8.6% |
| Total equity and liabilities | 10/49 | €76,267 | €81,683 | +€5,416 | +7.1% |
| Equity | 10/15 | €40,572 | €19,833 | -€20,740 | -51.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,572 | €9,833 | -€20,740 | -67.8% |
| Amounts payable | 17/49 | €35,694 | €61,850 | +€26,155 | +73.3% |
| Amounts payable after more than one year | 17 | €12,149 | €8,516 | -€3,634 | -29.9% |
| Financial debts | 170/4 | €12,149 | €8,516 | -€3,634 | -29.9% |
| Amounts payable within one year | 42/48 | €23,315 | €53,104 | +€29,789 | +127.8% |
| Current portion of amounts payable after more than one year | 42 | €2,151 | €2,934 | +€783 | +36.4% |
| Trade debts | 44 | €4,492 | €4,606 | +€114 | +2.5% |
| Suppliers | 440/4 | €4,492 | €4,606 | +€114 | +2.5% |
| Taxes, remuneration and social security | 45 | €5,458 | €4,158 | -€1,300 | -23.8% |
| Taxes | 450/3 | €5,458 | €4,158 | -€1,300 | -23.8% |
| Other amounts payable | 47/48 | €11,214 | €41,406 | +€30,192 | +269.2% |
| Accrued charges and deferred income | 492/3 | €230 | €230 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €10,481 | +€6,693 | +176.7% |
| Other operating charges | 640/8 | €562 | €3,465 | +€2,903 | +516.6% |
| Non-recurring operating charges | 66A | €5,902 | - | -€5,902 | |
| Gross operating margin | 9900 | €22,785 | €30,901 | +€8,116 | +35.6% |
| Operating profit (loss) | 9901 | €12,533 | €16,955 | +€4,422 | +35.3% |
| Financial income | 75/76B | €272 | €558 | +€286 | +105.0% |
| Recurring financial income | 75 | €272 | €558 | +€286 | +105.0% |
| Financial charges | 65/66B | €2,425 | €2,425 | -€0 | 0.0% |
| Recurring financial charges | 65 | €2,425 | €2,425 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,381 | €15,089 | +€4,708 | +45.4% |
| Income taxes | 67/77 | €6,131 | €5,256 | -€875 | -14.3% |
| Profit (loss) for the period | 9904 | €4,250 | €9,833 | +€5,583 | +131.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,250 | €9,833 | +€5,583 | +131.4% |
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 9 October 2026 via checked.be.