FI-MO: 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.
FI-MO
Largest movements
- Tangible fixed assets +€29,849
new in 2025: €29,849
- Cash -€5,485
down €5,485 (-99.9%), from €5,490 to €5
mainly Investment in fixed assets (net) (-€36,758) and Net result for the year (-€5,189)
- Debts after one year +€16,801
new in 2025: €16,801
- Current portion of long-term debt +€7,977
new in 2025: €7,977
- Profit (loss) carried forward -€5,189
down €5,189, from €2,120 to -€3,069
- Other debts +€4,565
new in 2025: €4,565
- Depreciation +€6,908
new in 2025: €6,908
- Gross operating margin +€6,398
up €6,398 (+241%), from €2,650 to €9,048
- Other operating charges +€6,069
new in 2025: €6,069
- Purchases and services -€1,350
down €1,350 (-100%), from €1,350 to €0
- Financial charges +€1,049
new in 2025: €1,049
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 | €5,490 | €29,854 | +€24,364 | +444% |
| Fixed assets | 21/28 | - | €29,849 | +€29,849 | |
| Tangible fixed assets | 22/27 | - | €29,849 | +€29,849 | |
| Leasing and similar rights | 25 | - | €29,849 | +€29,849 | |
| Current assets | 29/58 | €5,490 | €5 | -€5,485 | -99.9% |
| Cash at bank and in hand | 54/58 | €5,490 | €5 | -€5,485 | -99.9% |
| Total equity and liabilities | 10/49 | €5,490 | €29,854 | +€24,364 | +444% |
| Equity | 10/15 | €4,120 | -€1,069 | -€5,189 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,120 | -€3,069 | -€5,189 | |
| Amounts payable | 17/49 | €1,370 | €30,923 | +€29,553 | +2,157% |
| Amounts payable after more than one year | 17 | - | €16,801 | +€16,801 | |
| Financial debts | 170/4 | - | €16,801 | +€16,801 | |
| Amounts payable within one year | 42/48 | €1,370 | €14,122 | +€12,752 | +931% |
| Current portion of amounts payable after more than one year | 42 | - | €7,977 | +€7,977 | |
| Trade debts | 44 | €840 | €840 | = | 0.0% |
| Suppliers | 440/4 | €840 | €840 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €530 | €740 | +€210 | +39.6% |
| Taxes | 450/3 | €530 | €740 | +€210 | +39.6% |
| Other amounts payable | 47/48 | - | €4,565 | +€4,565 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,350 | €0 | -€1,350 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,908 | +€6,908 | |
| Other operating charges | 640/8 | - | €6,069 | +€6,069 | |
| Gross operating margin | 9900 | €2,650 | €9,048 | +€6,398 | +241% |
| Operating profit (loss) | 9901 | €2,650 | -€3,930 | -€6,580 | |
| Financial charges | 65/66B | - | €1,049 | +€1,049 | |
| Recurring financial charges | 65 | - | €1,049 | +€1,049 | |
| Profit (loss) for the period before taxes | 9903 | €2,650 | -€4,979 | -€7,629 | |
| Income taxes | 67/77 | €530 | €210 | -€320 | -60.4% |
| Profit (loss) for the period | 9904 | €2,120 | -€5,189 | -€7,309 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,120 | -€5,189 | -€7,309 |
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 15 October 2026 via checked.be.