FARIMMO: what changed
Two fiscal 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.
FARIMMO
Largest movements
- Tangible fixed assets -€33,430
down €33,430 (-5.0%), from €668,260 to €634,830
of which Land and buildings: -€24,898
- Cash +€21,173
up €21,173 (+29.2%), from €72,621 to €93,793
mainly Depreciation (+€33,430) and Net result for the year (+€28,150)
- Debts after one year -€41,696
down €41,696 (-7.3%), from €570,706 to €529,010
- Profit (loss) carried forward +€28,150
up €28,150 (+49.7%), from -€56,601 to -€28,452
- Gross operating margin +€3,279
up €3,279 (+3.7%), from €87,562 to €90,841
- Financial charges -€1,072
down €1,072 (-6.4%), from €16,635 to €15,563
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 | €742,826 | €731,458 | -€11,367 | -1.5% |
| Fixed assets | 21/28 | €668,260 | €634,830 | -€33,430 | -5.0% |
| Tangible fixed assets | 22/27 | €668,260 | €634,830 | -€33,430 | -5.0% |
| Land and buildings | 22 | €641,879 | €616,982 | -€24,898 | -3.9% |
| Plant, machinery and equipment | 23 | €26,380 | €17,848 | -€8,532 | -32.3% |
| Current assets | 29/58 | €74,566 | €96,628 | +€22,062 | +29.6% |
| Amounts receivable within one year | 40/41 | €0 | €58 | +€58 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €72,621 | €93,793 | +€21,173 | +29.2% |
| Deferred charges and accrued income | 490/1 | €1,945 | €2,777 | +€832 | +42.8% |
| Total equity and liabilities | 10/49 | €742,826 | €731,458 | -€11,367 | -1.5% |
| Equity | 10/15 | -€38,001 | -€9,852 | +€28,150 | +74.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,601 | -€28,452 | +€28,150 | +49.7% |
| Amounts payable | 17/49 | €780,827 | €741,310 | -€39,517 | -5.1% |
| Amounts payable after more than one year | 17 | €570,706 | €529,010 | -€41,696 | -7.3% |
| Financial debts | 170/4 | €570,706 | €529,010 | -€41,696 | -7.3% |
| Amounts payable within one year | 42/48 | €203,201 | €205,393 | +€2,192 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €40,640 | €41,696 | +€1,056 | +2.6% |
| Trade debts | 44 | €214 | €414 | +€200 | +93.6% |
| Suppliers | 440/4 | €214 | €414 | +€200 | +93.6% |
| Other amounts payable | 47/48 | €162,347 | €163,282 | +€935 | +0.6% |
| Accrued charges and deferred income | 492/3 | €6,920 | €6,907 | -€13 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,430 | €33,430 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€770 | €0 | +€770 | |
| Other operating charges | 640/8 | €13,831 | €13,893 | +€61 | +0.4% |
| Gross operating margin | 9900 | €87,562 | €90,841 | +€3,279 | +3.7% |
| Operating profit (loss) | 9901 | €41,070 | €43,518 | +€2,448 | +6.0% |
| Financial income | 75/76B | €0 | €194 | +€194 | |
| Recurring financial income | 75 | €0 | €194 | +€194 | |
| Financial charges | 65/66B | €16,635 | €15,563 | -€1,072 | -6.4% |
| Recurring financial charges | 65 | €16,635 | €15,563 | -€1,072 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €24,435 | €28,150 | +€3,715 | +15.2% |
| Profit (loss) for the period | 9904 | €24,435 | €28,150 | +€3,715 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,435 | €28,150 | +€3,715 | +15.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.