FEESTIMMO: 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.
FEESTIMMO
Largest movements
- Tangible fixed assets +€10,687
up €10,687 (+4.0%), from €266,474 to €277,161
of which Land and buildings: +€15,167
- Cash +€8,829
up €8,829 (+107%), from €8,258 to €17,087
mainly Net result for the year (+€22,204) and Accrued charges and deferred income (+€8,178)
- Receivables within one year +€3,639
up €3,639 (+66.4%), from €5,481 to €9,120
of which Other amounts receivable: +€2,568
- Reserves +€22,204
up €22,204 (+22.9%), from €97,091 to €119,295
- Accrued charges and deferred income +€8,178
up €8,178 (+49.4%), from €16,566 to €24,744
- Trade debts -€7,540
down €7,540 (-96.9%), from €7,779 to €239
- Turnover +€26,575
up €26,575 (+121%), from €22,049 to €48,624
- Gross operating margin +€25,392
up €25,392 (+140%), from €18,190 to €43,582
- Taxes +€6,198
up €6,198 (+515%), from €1,203 to €7,401
- Purchases and services -€1,644
down €1,644 (-7.5%), from €21,853 to €20,209
- Financial charges +€613
up €613 (+7.5%), from €8,175 to €8,788
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 | €280,213 | €303,376 | +€23,163 | +8.3% |
| Fixed assets | 21/28 | €266,474 | €277,161 | +€10,687 | +4.0% |
| Tangible fixed assets | 22/27 | €266,474 | €277,161 | +€10,687 | +4.0% |
| Land and buildings | 22 | €203,485 | €218,652 | +€15,167 | +7.5% |
| Plant, machinery and equipment | 23 | €62,989 | €58,509 | -€4,480 | -7.1% |
| Current assets | 29/58 | €13,739 | €26,215 | +€12,476 | +90.8% |
| Amounts receivable within one year | 40/41 | €5,481 | €9,120 | +€3,639 | +66.4% |
| Trade receivables | 40 | €2,753 | €3,824 | +€1,071 | +38.9% |
| Other amounts receivable | 41 | €2,728 | €5,296 | +€2,568 | +94.1% |
| Cash at bank and in hand | 54/58 | €8,258 | €17,087 | +€8,829 | +107% |
| Deferred charges and accrued income | 490/1 | - | €8 | +€8 | |
| Total equity and liabilities | 10/49 | €280,213 | €303,376 | +€23,163 | +8.3% |
| Equity | 10/15 | €122,091 | €144,295 | +€22,204 | +18.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €97,091 | €119,295 | +€22,204 | +22.9% |
| Distributable reserves | 133 | €97,091 | €119,295 | +€22,204 | +22.9% |
| Amounts payable | 17/49 | €158,122 | €159,081 | +€959 | +0.6% |
| Amounts payable after more than one year | 17 | €133,777 | €133,777 | = | 0.0% |
| Other amounts payable | 178/9 | €133,777 | €133,777 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,779 | €560 | -€7,219 | -92.8% |
| Trade debts | 44 | €7,779 | €239 | -€7,540 | -96.9% |
| Suppliers | 440/4 | €7,779 | €239 | -€7,540 | -96.9% |
| Taxes, remuneration and social security | 45 | - | €321 | +€321 | |
| Taxes | 450/3 | - | €321 | +€321 | |
| Accrued charges and deferred income | 492/3 | €16,566 | €24,744 | +€8,178 | +49.4% |
| Turnover | 70 | €22,049 | €48,624 | +€26,575 | +121% |
| Non-recurring operating income | 76A | €15,167 | €15,167 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,853 | €20,209 | -€1,644 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,211 | €4,480 | +€269 | +6.4% |
| Other operating charges | 640/8 | €693 | €709 | +€16 | +2.3% |
| Gross operating margin | 9900 | €18,190 | €43,582 | +€25,392 | +140% |
| Operating profit (loss) | 9901 | €13,286 | €38,393 | +€25,107 | +189% |
| Financial charges | 65/66B | €8,175 | €8,788 | +€613 | +7.5% |
| Recurring financial charges | 65 | €8,175 | €8,788 | +€613 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €5,111 | €29,605 | +€24,494 | +479% |
| Income taxes | 67/77 | €1,203 | €7,401 | +€6,198 | +515% |
| Profit (loss) for the period | 9904 | €3,908 | €22,204 | +€18,296 | +468% |
| Profit (loss) for the period to be appropriated | 9905 | €3,908 | €22,204 | +€18,296 | +468% |
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 14 October 2026 via checked.be.