FIM CONSTRUCT: 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.
FIM CONSTRUCT
Largest movements
- Stocks and contracts +€146,087
up €146,087 (+117.9%), from €123,859 to €269,946
- Receivables within one year +€51,654
up €51,654 (+158.1%), from €32,676 to €84,330
of which Trade receivables: +€34,302
- Cash -€26,380
down €26,380 (-61.0%), from €43,223 to €16,844
mainly Stocks and contracts (-€146,087) and Receivables within one year (-€51,654)
- Short-term financial debts +€103,556
up €103,556 (+99.5%), from €104,026 to €207,581
- Profit (loss) carried forward +€42,427
up €42,427 (+111.6%), from €38,019 to €80,446
- Current portion of long-term debt +€21,039
new in 2024: €21,039
- Tax, wage and social debts +€7,407
up €7,407 (+44.0%), from €16,847 to €24,253
of which Taxes: +€6,367
- Gross operating margin +€59,911
up €59,911 (+127.9%), from €46,833 to €106,744
- Other operating charges +€21,041
up €21,041 (+2151.8%), from €978 to €22,019
- Financial charges +€7,682
up €7,682 (+898.0%), from €855 to €8,538
- Depreciation +€7,308
up €7,308 (+46.3%), from €15,790 to €23,098
- Taxes +€4,570
up €4,570 (+75.0%), from €6,092 to €10,662
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,461 | €428,087 | +€173,627 | +68.2% |
| Fixed assets | 21/28 | €54,071 | €56,968 | +€2,897 | +5.4% |
| Tangible fixed assets | 22/27 | €53,321 | €56,218 | +€2,897 | +5.4% |
| Plant, machinery and equipment | 23 | €4,675 | €8,261 | +€3,586 | +76.7% |
| Furniture and vehicles | 24 | €48,646 | €47,957 | -€690 | -1.4% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €200,389 | €371,119 | +€170,730 | +85.2% |
| Stocks and contracts in progress | 3 | €123,859 | €269,946 | +€146,087 | +117.9% |
| Stocks | 30/36 | €123,859 | €269,946 | +€146,087 | +117.9% |
| Amounts receivable within one year | 40/41 | €32,676 | €84,330 | +€51,654 | +158.1% |
| Trade receivables | 40 | €26,143 | €60,445 | +€34,302 | +131.2% |
| Other amounts receivable | 41 | €6,533 | €23,885 | +€17,352 | +265.6% |
| Cash at bank and in hand | 54/58 | €43,223 | €16,844 | -€26,380 | -61.0% |
| Deferred charges and accrued income | 490/1 | €631 | - | -€631 | |
| Total equity and liabilities | 10/49 | €254,461 | €428,087 | +€173,627 | +68.2% |
| Equity | 10/15 | €41,019 | €83,446 | +€42,427 | +103.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,019 | €80,446 | +€42,427 | +111.6% |
| Amounts payable | 17/49 | €213,442 | €344,641 | +€131,200 | +61.5% |
| Amounts payable after more than one year | 17 | €31,525 | €28,900 | -€2,625 | -8.3% |
| Financial debts | 170/4 | €31,525 | €28,900 | -€2,625 | -8.3% |
| Amounts payable within one year | 42/48 | €181,917 | €315,741 | +€133,824 | +73.6% |
| Current portion of amounts payable after more than one year | 42 | - | €21,039 | +€21,039 | |
| Financial debts | 43 | €104,026 | €207,581 | +€103,556 | +99.5% |
| Credit institutions | 430/8 | €104,026 | €207,581 | +€103,556 | +99.5% |
| Trade debts | 44 | €60,584 | €62,868 | +€2,283 | +3.8% |
| Suppliers | 440/4 | €60,584 | €62,868 | +€2,283 | +3.8% |
| Taxes, remuneration and social security | 45 | €16,847 | €24,253 | +€7,407 | +44.0% |
| Taxes | 450/3 | €9,387 | €15,753 | +€6,367 | +67.8% |
| Remuneration and social security | 454/9 | €7,460 | €8,500 | +€1,040 | +13.9% |
| Other amounts payable | 47/48 | €460 | - | -€460 | |
| Non-recurring operating income | 76A | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,790 | €23,098 | +€7,308 | +46.3% |
| Other operating charges | 640/8 | €978 | €22,019 | +€21,041 | +2151.8% |
| Gross operating margin | 9900 | €46,833 | €106,744 | +€59,911 | +127.9% |
| Operating profit (loss) | 9901 | €30,065 | €61,627 | +€31,562 | +105.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €855 | €8,538 | +€7,682 | +898.0% |
| Recurring financial charges | 65 | €855 | €8,538 | +€7,682 | +898.0% |
| Profit (loss) for the period before taxes | 9903 | €29,209 | €53,089 | +€23,880 | +81.8% |
| Income taxes | 67/77 | €6,092 | €10,662 | +€4,570 | +75.0% |
| Profit (loss) for the period | 9904 | €23,118 | €42,427 | +€19,309 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,118 | €42,427 | +€19,309 | +83.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.