FIFRIMOL: 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.
FIFRIMOL
Largest movements
- Receivables within one year +€73,208
up €73,208 (+16.1%), from €455,701 to €528,909
of which Other amounts receivable: +€68,816
- Cash +€70,069
up €70,069 (+71.6%), from €97,828 to €167,897
mainly Net result for the year (+€159,741) and Depreciation (+€22,814)
- Reserves +€159,741
up €159,741 (+20.6%), from €776,151 to €935,892
of which Distributable reserves: +€159,741
- Tax, wage and social debts +€22,626
up €22,626 (+284.1%), from €7,964 to €30,590
- Other debts -€21,117
down €21,117 (-65.3%), from €32,315 to €11,198
- Depreciation +€8,503
up €8,503 (+59.4%), from €14,312 to €22,814
- Gross operating margin +€5,099
up €5,099 (+2.5%), from €201,084 to €206,183
- Financial charges -€2,738
down €2,738 (-19.9%), from €13,753 to €11,014
- Financial income +€2,552
up €2,552 (+4.8%), from €52,728 to €55,280
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 | €1,167,169 | €1,310,517 | +€143,348 | +12.3% |
| Fixed assets | 21/28 | €606,943 | €597,848 | -€9,095 | -1.5% |
| Tangible fixed assets | 22/27 | €87,037 | €77,942 | -€9,095 | -10.4% |
| Plant, machinery and equipment | 23 | €40,851 | €43,573 | +€2,723 | +6.7% |
| Furniture and vehicles | 24 | €46,187 | €34,369 | -€11,818 | -25.6% |
| Financial fixed assets | 28 | €519,905 | €519,905 | = | 0.0% |
| Current assets | 29/58 | €560,226 | €712,669 | +€152,443 | +27.2% |
| Stocks and contracts in progress | 3 | €6,697 | €15,863 | +€9,166 | +136.9% |
| Stocks | 30/36 | €6,697 | €15,863 | +€9,166 | +136.9% |
| Amounts receivable within one year | 40/41 | €455,701 | €528,909 | +€73,208 | +16.1% |
| Trade receivables | 40 | €15,835 | €20,227 | +€4,392 | +27.7% |
| Other amounts receivable | 41 | €439,866 | €508,682 | +€68,816 | +15.6% |
| Cash at bank and in hand | 54/58 | €97,828 | €167,897 | +€70,069 | +71.6% |
| Total equity and liabilities | 10/49 | €1,167,169 | €1,310,517 | +€143,348 | +12.3% |
| Equity | 10/15 | €921,165 | €1,080,906 | +€159,741 | +17.3% |
| Contributions | 10/11 | €145,000 | €145,000 | = | 0.0% |
| Reserves | 13 | €776,151 | €935,892 | +€159,741 | +20.6% |
| Non-distributable reserves | 130/1 | €14,500 | €14,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,500 | €14,500 | = | 0.0% |
| Distributable reserves | 133 | €761,651 | €921,392 | +€159,741 | +21.0% |
| Profit (loss) carried forward | 14 | €14 | €14 | = | 0.0% |
| Amounts payable | 17/49 | €246,004 | €229,611 | -€16,393 | -6.7% |
| Amounts payable after more than one year | 17 | €165,792 | €156,447 | -€9,345 | -5.6% |
| Financial debts | 170/4 | €30,792 | €21,447 | -€9,345 | -30.3% |
| Other amounts payable | 178/9 | €135,000 | €135,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €68,006 | €63,605 | -€4,400 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €9,012 | €9,345 | +€333 | +3.7% |
| Trade debts | 44 | €18,714 | €12,472 | -€6,241 | -33.4% |
| Suppliers | 440/4 | €18,714 | €12,472 | -€6,241 | -33.4% |
| Taxes, remuneration and social security | 45 | €7,964 | €30,590 | +€22,626 | +284.1% |
| Taxes | 450/3 | €7,964 | €30,590 | +€22,626 | +284.1% |
| Other amounts payable | 47/48 | €32,315 | €11,198 | -€21,117 | -65.3% |
| Accrued charges and deferred income | 492/3 | €12,206 | €9,558 | -€2,648 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,312 | €22,814 | +€8,503 | +59.4% |
| Other operating charges | 640/8 | €1,323 | €160 | -€1,163 | -87.9% |
| Gross operating margin | 9900 | €201,084 | €206,183 | +€5,099 | +2.5% |
| Operating profit (loss) | 9901 | €185,449 | €183,209 | -€2,241 | -1.2% |
| Financial income | 75/76B | €52,728 | €55,280 | +€2,552 | +4.8% |
| Recurring financial income | 75 | €52,728 | €55,280 | +€2,552 | +4.8% |
| Financial charges | 65/66B | €13,753 | €11,014 | -€2,738 | -19.9% |
| Recurring financial charges | 65 | €13,753 | €11,014 | -€2,738 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €224,424 | €227,474 | +€3,050 | +1.4% |
| Income taxes | 67/77 | €67,539 | €67,733 | +€194 | +0.3% |
| Profit (loss) for the period | 9904 | €156,885 | €159,741 | +€2,856 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €156,885 | €159,741 | +€2,856 | +1.8% |
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 8 October 2026 via checked.be.