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
- Cash -€206,578
down €206,578 (-53.6%), from €385,066 to €178,488
mainly Receivables within one year (-€175,152) and Investment in fixed assets (net) (-€28,703)
- Receivables within one year +€175,152
up €175,152 (+93.6%), from €187,046 to €362,198
of which Other amounts receivable: +€175,941
- Tangible fixed assets +€23,622
new in 2025: €23,622
of which Furniture and vehicles: +€20,491
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€360,155
down €360,155 (-99.0%), from €363,777 to €3,621
- Depreciation +€5,082
new in 2025: €5,082
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 | €635,856 | €628,051 | -€7,804 | -1.2% |
| Fixed assets | 21/28 | €25,744 | €49,366 | +€23,622 | +91.8% |
| Intangible fixed assets | 21 | €25,744 | €25,744 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €23,622 | +€23,622 | |
| Plant, machinery and equipment | 23 | - | €3,131 | +€3,131 | |
| Furniture and vehicles | 24 | - | €20,491 | +€20,491 | |
| Current assets | 29/58 | €610,111 | €578,685 | -€31,426 | -5.2% |
| Amounts receivable after more than one year | 29 | €38,000 | €38,000 | = | 0.0% |
| Other amounts receivable | 291 | €38,000 | €38,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €187,046 | €362,198 | +€175,152 | +93.6% |
| Trade receivables | 40 | €131,377 | €130,588 | -€789 | -0.6% |
| Other amounts receivable | 41 | €55,669 | €231,610 | +€175,941 | +316.1% |
| Cash at bank and in hand | 54/58 | €385,066 | €178,488 | -€206,578 | -53.6% |
| Total equity and liabilities | 10/49 | €635,856 | €628,051 | -€7,804 | -1.2% |
| Equity | 10/15 | €557,843 | €552,369 | -€5,474 | -1.0% |
| Contributions | 10/11 | €390,000 | €390,000 | = | 0.0% |
| Reserves | 13 | €290,679 | €290,679 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,623 | €1,623 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,623 | €1,623 | = | 0.0% |
| Tax-exempt reserves | 132 | €289,056 | €289,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,836 | -€128,309 | -€5,474 | -4.5% |
| Provisions and deferred taxes | 16 | €72,264 | €72,264 | = | 0.0% |
| Deferred taxes | 168 | €72,264 | €72,264 | = | 0.0% |
| Amounts payable | 17/49 | €5,749 | €3,418 | -€2,330 | -40.5% |
| Amounts payable within one year | 42/48 | €5,749 | €3,418 | -€2,330 | -40.5% |
| Trade debts | 44 | €5,004 | €1,953 | -€3,051 | -61.0% |
| Suppliers | 440/4 | €5,004 | €1,953 | -€3,051 | -61.0% |
| Taxes, remuneration and social security | 45 | €416 | €1,138 | +€721 | +173.2% |
| Taxes | 450/3 | €416 | €1,138 | +€721 | +173.2% |
| Other amounts payable | 47/48 | €328 | €328 | = | 0.0% |
| Non-recurring operating income | 76A | €361,319 | - | -€361,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,082 | +€5,082 | |
| Other operating charges | 640/8 | €1,650 | €3,976 | +€2,326 | +140.9% |
| Non-recurring operating charges | 66A | €62,485 | - | -€62,485 | |
| Gross operating margin | 9900 | €363,777 | €3,621 | -€360,155 | -99.0% |
| Operating profit (loss) | 9901 | €299,642 | -€5,436 | -€305,078 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €119 | €48 | -€71 | -59.6% |
| Recurring financial charges | 65 | €119 | €48 | -€71 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €299,523 | -€5,474 | -€304,997 | |
| Transfer to deferred taxes | 680 | €72,264 | - | -€72,264 | |
| Profit (loss) for the period | 9904 | €227,259 | -€5,474 | -€232,733 | |
| Transfer to tax-exempt reserves | 689 | €289,056 | - | -€289,056 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,796 | -€5,474 | +€56,322 | +91.1% |
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.