FIMA: 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.
What changed
FIMA
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,860
2024 · €4,912-€7,772
Equity
€48,282
2024 · €51,142-€2,860
Cash
€546
2024 · €3,765-€3,219
Balance sheet total
€529,062
2024 · €299,345+€229,717
Largest movements
Assets
- Tangible fixed assets +€229,468
up €229,468 (+77.8%), from €295,051 to €524,519
of which Land and buildings: +€229,261
Equity and liabilities
- Debts after one year +€223,343
up €223,343 (+93.8%), from €238,163 to €461,506
- Current portion of long-term debt +€5,547
up €5,547 (+65.6%), from €8,459 to €14,006
Income statement
- Gross operating margin -€2,955
down €2,955 (-18.2%), from €16,243 to €13,288
- Depreciation +€2,811
up €2,811 (+40.9%), from €6,881 to €9,692
- Financial charges +€2,753
up €2,753 (+121.1%), from €2,273 to €5,026
- Other operating charges -€746
down €746 (-34.3%), from €2,177 to €1,431
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.
Result 2024
€4,912
Gross operating margin
-€2,955
Depreciation
-€2,811
Other operating charges
+€746
Financial income
+€1
Financial charges
-€2,753
Result 2025
-€2,860
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.
From operations
+€7,051
Investment
-€239,160
Financing
+€228,890
Cash 2024
€3,765
From operations (derived)
+€7,051
Net result for the year
-€2,860
Depreciation
+€9,692
Smaller working-capital items
-€806
Receivables within one year
-€2,290
Deferred charges and accrued income
-€878
Trade debts
+€3,293
Accrued charges and deferred income
+€900
Investment (derived)
-€239,160
Investment in fixed assets (net)
-€239,160
Financing
+€228,890
Debts after one year
+€223,343
Current portion of long-term debt
+€5,547
Cash 2025
€546
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,345 | €529,062 | +€229,717 | +76.7% |
| Fixed assets | 21/28 | €295,051 | €524,519 | +€229,468 | +77.8% |
| Tangible fixed assets | 22/27 | €295,051 | €524,519 | +€229,468 | +77.8% |
| Land and buildings | 22 | €294,927 | €524,188 | +€229,261 | +77.7% |
| Furniture and vehicles | 24 | €124 | €331 | +€207 | +166.9% |
| Current assets | 29/58 | €4,294 | €4,543 | +€249 | +5.8% |
| Stocks and contracts in progress | 3 | - | €300 | +€300 | |
| Stocks | 30/36 | - | €300 | +€300 | |
| Amounts receivable within one year | 40/41 | - | €2,290 | +€2,290 | |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | - | €1,080 | +€1,080 | |
| Cash at bank and in hand | 54/58 | €3,765 | €546 | -€3,219 | -85.5% |
| Deferred charges and accrued income | 490/1 | €529 | €1,407 | +€878 | +166.0% |
| Total equity and liabilities | 10/49 | €299,345 | €529,062 | +€229,717 | +76.7% |
| Equity | 10/15 | €51,142 | €48,282 | -€2,860 | -5.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €21,921 | €21,921 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,632 | €1,632 | = | 0.0% |
| Legal reserve | 130 | €1,632 | €1,632 | = | 0.0% |
| Distributable reserves | 133 | €20,289 | €20,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,779 | -€38,639 | -€2,860 | -8.0% |
| Provisions and deferred taxes | 16 | €161 | €161 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €161 | €161 | = | 0.0% |
| Other liabilities and charges | 164/5 | €161 | €161 | = | 0.0% |
| Amounts payable | 17/49 | €248,042 | €480,619 | +€232,577 | +93.8% |
| Amounts payable after more than one year | 17 | €238,163 | €461,506 | +€223,343 | +93.8% |
| Financial debts | 170/4 | €238,163 | €461,506 | +€223,343 | +93.8% |
| Amounts payable within one year | 42/48 | €9,879 | €18,213 | +€8,334 | +84.4% |
| Current portion of amounts payable after more than one year | 42 | €8,459 | €14,006 | +€5,547 | +65.6% |
| Trade debts | 44 | €204 | €3,497 | +€3,293 | +1614.2% |
| Suppliers | 440/4 | €204 | €3,497 | +€3,293 | +1614.2% |
| Taxes, remuneration and social security | 45 | €1,216 | €710 | -€506 | -41.6% |
| Taxes | 450/3 | €1,216 | €710 | -€506 | -41.6% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,881 | €9,692 | +€2,811 | +40.9% |
| Other operating charges | 640/8 | €2,177 | €1,431 | -€746 | -34.3% |
| Gross operating margin | 9900 | €16,243 | €13,288 | -€2,955 | -18.2% |
| Operating profit (loss) | 9901 | €7,185 | €2,165 | -€5,020 | -69.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,273 | €5,026 | +€2,753 | +121.1% |
| Recurring financial charges | 65 | €2,273 | €5,026 | +€2,753 | +121.1% |
| Profit (loss) for the period before taxes | 9903 | €4,912 | -€2,860 | -€7,772 | |
| Profit (loss) for the period | 9904 | €4,912 | -€2,860 | -€7,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,912 | -€2,860 | -€7,772 |
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 4 October 2026 via checked.be.