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
- Cash +€62,301
up €62,301 (+26.7%), from €233,185 to €295,485
mainly Other debts (+€328,179) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Financial fixed assets +€37,500
up €37,500 (+28.4%), from €132,000 to €169,500
- Tangible fixed assets -€17,192
down €17,192 (-44.6%), from €38,527 to €21,335
of which Furniture and vehicles: -€15,859
- Other debts +€328,179
new in 2025: €328,179
- Reserves -€251,159
down €251,159 (-23.9%), from €1.1m to €801,145
of which Distributable reserves: -€249,299
- Debts after one year -€23,065
down €23,065 (-83.6%), from €27,576 to €4,511
- Tax, wage and social debts -€14,371
down €14,371 (-42.5%), from €33,843 to €19,472
of which Taxes: -€14,341
- Gross operating margin -€65,887
down €65,887 (-21.3%), from €309,493 to €243,606
- Taxes -€14,518
down €14,518 (-37.1%), from €39,139 to €24,622
- Staff costs +€11,377
up €11,377 (+7.9%), from €143,944 to €155,321
- Depreciation -€7,375
down €7,375 (-30.0%), from €24,567 to €17,192
- Financial income +€3,328
up €3,328 (+3697955.6%), from €0 to €3,328
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 | €1,160,007 | €1,193,605 | +€33,598 | +2.9% |
| Fixed assets | 21/28 | €170,527 | €190,835 | +€20,308 | +11.9% |
| Tangible fixed assets | 22/27 | €38,527 | €21,335 | -€17,192 | -44.6% |
| Plant, machinery and equipment | 23 | €3,666 | €2,333 | -€1,333 | -36.4% |
| Furniture and vehicles | 24 | €34,861 | €19,002 | -€15,859 | -45.5% |
| Financial fixed assets | 28 | €132,000 | €169,500 | +€37,500 | +28.4% |
| Current assets | 29/58 | €989,480 | €1,002,770 | +€13,291 | +1.3% |
| Amounts receivable after more than one year | 29 | €76,400 | €76,400 | = | 0.0% |
| Trade receivables | 290 | €76,400 | - | -€76,400 | |
| Other amounts receivable | 291 | - | €76,400 | +€76,400 | |
| Amounts receivable within one year | 40/41 | €579,895 | €580,884 | +€990 | +0.2% |
| Trade receivables | 40 | €393,499 | €349,743 | -€43,757 | -11.1% |
| Other amounts receivable | 41 | €186,395 | €231,142 | +€44,747 | +24.0% |
| Current investments | 50/53 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €233,185 | €295,485 | +€62,301 | +26.7% |
| Total equity and liabilities | 10/49 | €1,160,007 | €1,193,605 | +€33,598 | +2.9% |
| Equity | 10/15 | €1,064,704 | €813,545 | -€251,159 | -23.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,052,304 | €801,145 | -€251,159 | -23.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,012,944 | €763,645 | -€249,299 | -24.6% |
| Amounts payable | 17/49 | €95,303 | €380,060 | +€284,757 | +298.8% |
| Amounts payable after more than one year | 17 | €27,576 | €4,511 | -€23,065 | -83.6% |
| Financial debts | 170/4 | €27,576 | €4,511 | -€23,065 | -83.6% |
| Amounts payable within one year | 42/48 | €67,726 | €375,549 | +€307,823 | +454.5% |
| Current portion of amounts payable after more than one year | 42 | €30,617 | €23,065 | -€7,552 | -24.7% |
| Financial debts | 43 | €1,684 | €1,687 | +€3 | +0.2% |
| Credit institutions | 430/8 | €1,684 | €1,687 | +€3 | +0.2% |
| Trade debts | 44 | €1,583 | €3,146 | +€1,563 | +98.8% |
| Suppliers | 440/4 | €1,583 | €3,146 | +€1,563 | +98.8% |
| Taxes, remuneration and social security | 45 | €33,843 | €19,472 | -€14,371 | -42.5% |
| Taxes | 450/3 | €17,971 | €3,629 | -€14,341 | -79.8% |
| Remuneration and social security | 454/9 | €15,872 | €15,843 | -€29 | -0.2% |
| Other amounts payable | 47/48 | - | €328,179 | +€328,179 | |
| Remuneration, social security and pensions | 62 | €143,944 | €155,321 | +€11,377 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,567 | €17,192 | -€7,375 | -30.0% |
| Other operating charges | 640/8 | €2,594 | €3,925 | +€1,331 | +51.3% |
| Gross operating margin | 9900 | €309,493 | €243,606 | -€65,887 | -21.3% |
| Operating profit (loss) | 9901 | €138,388 | €67,168 | -€71,220 | -51.5% |
| Financial income | 75/76B | €0 | €3,328 | +€3,328 | +3697955.6% |
| Recurring financial income | 75 | €0 | €3,328 | +€3,328 | +3697955.6% |
| Financial charges | 65/66B | €2,247 | €4,682 | +€2,436 | +108.4% |
| Recurring financial charges | 65 | €2,247 | €4,682 | +€2,436 | +108.4% |
| Profit (loss) for the period before taxes | 9903 | €136,142 | €65,813 | -€70,328 | -51.7% |
| Income taxes | 67/77 | €39,139 | €24,622 | -€14,518 | -37.1% |
| Profit (loss) for the period | 9904 | €97,002 | €41,192 | -€55,810 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,002 | €41,192 | -€55,810 | -57.5% |
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 2 October 2026 via checked.be.