FIMA-CONSULT: 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.
FIMA-CONSULT
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Receivables within one year -€19,121
down €19,121 (-17.3%), from €110,612 to €91,491
of which Trade receivables: -€10,334
- Cash -€8,019
down €8,019 (-12.4%), from €64,428 to €56,410
mainly Current investments (-€60,000) and Contributions, distributions and other (-€27,078)
- Tangible fixed assets +€5,977
up €5,977 (+60.9%), from €9,810 to €15,787
- Profit (loss) carried forward +€20,123
up €20,123 (+25.9%), from €77,824 to €97,947
- Reserves +€20,000
up €20,000 (+100.0%), from €20,000 to €40,000
- Trade debts +€3,634
up €3,634 (+1756.3%), from €207 to €3,841
- Tax, wage and social debts -€2,399
down €2,399 (-7.8%), from €30,725 to €28,326
- Depreciation +€6,173
up €6,173 (+226.3%), from €2,728 to €8,902
- Other operating charges -€1,961
down €1,961 (-19.3%), from €10,163 to €8,202
- Taxes +€1,079
up €1,079 (+4.8%), from €22,400 to €23,479
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 | €188,376 | €226,687 | +€38,311 | +20.3% |
| Fixed assets | 21/28 | €13,335 | €18,787 | +€5,452 | +40.9% |
| Tangible fixed assets | 22/27 | €9,810 | €15,787 | +€5,977 | +60.9% |
| Furniture and vehicles | 24 | €9,810 | €15,787 | +€5,977 | +60.9% |
| Financial fixed assets | 28 | €3,525 | €3,000 | -€525 | -14.9% |
| Current assets | 29/58 | €175,041 | €207,901 | +€32,860 | +18.8% |
| Amounts receivable within one year | 40/41 | €110,612 | €91,491 | -€19,121 | -17.3% |
| Trade receivables | 40 | €101,825 | €91,491 | -€10,334 | -10.1% |
| Other amounts receivable | 41 | €8,787 | - | -€8,787 | |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €64,428 | €56,410 | -€8,019 | -12.4% |
| Total equity and liabilities | 10/49 | €188,376 | €226,687 | +€38,311 | +20.3% |
| Equity | 10/15 | €104,879 | €142,924 | +€38,045 | +36.3% |
| Contributions | 10/11 | €7,055 | €4,977 | -€2,078 | -29.5% |
| Reserves | 13 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Distributable reserves | 133 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Profit (loss) carried forward | 14 | €77,824 | €97,947 | +€20,123 | +25.9% |
| Provisions and deferred taxes | 16 | €32,000 | €32,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €32,000 | €32,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €32,000 | €32,000 | = | 0.0% |
| Amounts payable | 17/49 | €51,497 | €51,763 | +€266 | +0.5% |
| Amounts payable within one year | 42/48 | €51,497 | €51,763 | +€266 | +0.5% |
| Trade debts | 44 | €207 | €3,841 | +€3,634 | +1756.3% |
| Suppliers | 440/4 | €207 | €3,841 | +€3,634 | +1756.3% |
| Taxes, remuneration and social security | 45 | €30,725 | €28,326 | -€2,399 | -7.8% |
| Taxes | 450/3 | €30,725 | €28,326 | -€2,399 | -7.8% |
| Other amounts payable | 47/48 | €20,565 | €19,596 | -€969 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,728 | €8,902 | +€6,173 | +226.3% |
| Other operating charges | 640/8 | €10,163 | €8,202 | -€1,961 | -19.3% |
| Gross operating margin | 9900 | €106,214 | €105,526 | -€688 | -0.6% |
| Operating profit (loss) | 9901 | €93,323 | €88,422 | -€4,900 | -5.3% |
| Financial income | 75/76B | €487 | €240 | -€247 | -50.7% |
| Recurring financial income | 75 | €487 | €240 | -€247 | -50.7% |
| Financial charges | 65/66B | €261 | €61 | -€200 | -76.7% |
| Recurring financial charges | 65 | €261 | €61 | -€200 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €93,548 | €88,602 | -€4,947 | -5.3% |
| Income taxes | 67/77 | €22,400 | €23,479 | +€1,079 | +4.8% |
| Profit (loss) for the period | 9904 | €71,148 | €65,123 | -€6,025 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,148 | €65,123 | -€6,025 | -8.5% |
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.