FIFAMY: 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.
FIFAMY
Largest movements
- Tangible fixed assets -€13,954
down €13,954 (-14.2%), from €98,603 to €84,649
of which Furniture and vehicles: -€13,715
- Receivables within one year -€12,828
down €12,828 (-19.5%), from €65,674 to €52,846
of which Other amounts receivable: -€31,986
- Cash +€12,512
up €12,512 (+195.6%), from €6,396 to €18,907
mainly Net result for the year (+€28,093) and Depreciation (+€21,954)
- Profit (loss) carried forward +€28,093
up €28,093 (+60.6%), from €46,344 to €74,437
- Tax, wage and social debts -€25,234
down €25,234 (-91.8%), from €27,502 to €2,268
- Other debts -€11,656
down €11,656 (-27.6%), from €42,172 to €30,516
- Trade debts -€5,473
down €5,473 (-12.0%), from €45,454 to €39,981
- Turnover +€43,302
up €43,302 (+48.8%), from €88,706 to €132,008
- Gross operating margin +€34,566
up €34,566 (+142.8%), from €24,198 to €58,764
- Purchases and services +€8,736
up €8,736 (+13.5%), from €64,508 to €73,244
- Taxes -€8,701
down €8,701 (-75.3%), from €11,550 to €2,849
- Other operating charges +€5,538
up €5,538 (+2942.2%), from €188 to €5,726
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 | €170,672 | €156,402 | -€14,270 | -8.4% |
| Fixed assets | 21/28 | €98,603 | €84,649 | -€13,954 | -14.2% |
| Tangible fixed assets | 22/27 | €98,603 | €84,649 | -€13,954 | -14.2% |
| Plant, machinery and equipment | 23 | - | €7,200 | +€7,200 | |
| Furniture and vehicles | 24 | €32,037 | €18,322 | -€13,715 | -42.8% |
| Other tangible fixed assets | 26 | €66,566 | €59,127 | -€7,439 | -11.2% |
| Current assets | 29/58 | €72,070 | €71,753 | -€316 | -0.4% |
| Amounts receivable within one year | 40/41 | €65,674 | €52,846 | -€12,828 | -19.5% |
| Trade receivables | 40 | €28,496 | €47,654 | +€19,158 | +67.2% |
| Other amounts receivable | 41 | €37,178 | €5,192 | -€31,986 | -86.0% |
| Cash at bank and in hand | 54/58 | €6,396 | €18,907 | +€12,512 | +195.6% |
| Total equity and liabilities | 10/49 | €170,672 | €156,402 | -€14,270 | -8.4% |
| Equity | 10/15 | €55,544 | €83,637 | +€28,093 | +50.6% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Contributions outside capital | 11 | €9,200 | €9,200 | = | 0.0% |
| Share premium | 1100/10 | €9,200 | €9,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,344 | €74,437 | +€28,093 | +60.6% |
| Amounts payable | 17/49 | €115,128 | €72,765 | -€42,363 | -36.8% |
| Amounts payable within one year | 42/48 | €115,128 | €72,765 | -€42,363 | -36.8% |
| Trade debts | 44 | €45,454 | €39,981 | -€5,473 | -12.0% |
| Suppliers | 440/4 | €45,454 | €39,981 | -€5,473 | -12.0% |
| Taxes, remuneration and social security | 45 | €27,502 | €2,268 | -€25,234 | -91.8% |
| Taxes | 450/3 | €27,502 | €2,268 | -€25,234 | -91.8% |
| Other amounts payable | 47/48 | €42,172 | €30,516 | -€11,656 | -27.6% |
| Turnover | 70 | €88,706 | €132,008 | +€43,302 | +48.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,508 | €73,244 | +€8,736 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,160 | €21,954 | -€1,206 | -5.2% |
| Other operating charges | 640/8 | €188 | €5,726 | +€5,538 | +2942.2% |
| Gross operating margin | 9900 | €24,198 | €58,764 | +€34,566 | +142.8% |
| Operating profit (loss) | 9901 | €850 | €31,084 | +€30,234 | +3557.2% |
| Financial charges | 65/66B | €46 | €142 | +€95 | +204.6% |
| Recurring financial charges | 65 | €46 | €142 | +€95 | +204.6% |
| Profit (loss) for the period before taxes | 9903 | €803 | €30,942 | +€30,139 | +3751.1% |
| Income taxes | 67/77 | €11,550 | €2,849 | -€8,701 | -75.3% |
| Profit (loss) for the period | 9904 | -€10,747 | €28,093 | +€38,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,747 | €28,093 | +€38,839 |
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 12 October 2026 via checked.be.