FIMA GROUP: 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.
FIMA GROUP
Largest movements
- Receivables within one year -€1.8m
down €1.8m (-88.2%), from €2.1m to €243,617
of which Trade receivables: -€1.7m
- Tangible fixed assets -€1.6m
down €1.6m (-97.7%), from €1.6m to €38,254
of which Leasing and similar rights: -€1.2m
- Stocks and contracts -€408,120
down €408,120 (-100.0%), from €408,120 to €0
- Intangible fixed assets -€43,721
down €43,721 (-100.0%), from €43,721 to €0
- Accrued charges and deferred income -€1.8m
down €1.8m (-98.6%), from €1.9m to €25,591
- Debts after one year -€1.3m
down €1.3m (-100.0%), from €1.3m to €0
- Trade debts -€810,945
down €810,945 (-93.2%), from €869,780 to €58,834
- Profit (loss) carried forward +€563,063
up €563,063, from -€521,179 to €41,884
- Current portion of long-term debt -€427,406
down €427,406 (-100.0%), from €427,406 to €0
- Gross operating margin +€827,327
up €827,327 (+4795.1%), from €17,254 to €844,581
- Staff costs -€250,490
down €250,490 (-51.9%), from €482,669 to €232,179
- Depreciation -€168,245
down €168,245 (-97.0%), from €173,467 to €5,221
- Write-downs +€20,824
up €20,824, from €0 to €20,824
- Financial charges -€15,531
down €15,531 (-50.8%), from €30,586 to €15,056
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 | €4,205,945 | €285,110 | -€3.9m | -93.2% |
| Fixed assets | 21/28 | €1,697,615 | €39,754 | -€1.7m | -97.7% |
| Intangible fixed assets | 21 | €43,721 | €0 | -€43,721 | -100.0% |
| Tangible fixed assets | 22/27 | €1,645,794 | €38,254 | -€1.6m | -97.7% |
| Plant, machinery and equipment | 23 | €48,353 | €0 | -€48,353 | -100.0% |
| Furniture and vehicles | 24 | €257,386 | €0 | -€257,386 | -100.0% |
| Leasing and similar rights | 25 | €1,238,576 | €0 | -€1.2m | -100.0% |
| Other tangible fixed assets | 26 | €101,478 | €38,254 | -€63,224 | -62.3% |
| Financial fixed assets | 28 | €8,100 | €1,500 | -€6,600 | -81.5% |
| Current assets | 29/58 | €2,508,331 | €245,356 | -€2.3m | -90.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €408,120 | €0 | -€408,120 | -100.0% |
| Stocks | 30/36 | €408,120 | €0 | -€408,120 | -100.0% |
| Amounts receivable within one year | 40/41 | €2,061,443 | €243,617 | -€1.8m | -88.2% |
| Trade receivables | 40 | €1,918,975 | €222,668 | -€1.7m | -88.4% |
| Other amounts receivable | 41 | €142,468 | €20,949 | -€121,519 | -85.3% |
| Cash at bank and in hand | 54/58 | €23,580 | €378 | -€23,202 | -98.4% |
| Deferred charges and accrued income | 490/1 | €15,187 | €1,361 | -€13,826 | -91.0% |
| Total equity and liabilities | 10/49 | €4,205,945 | €285,110 | -€3.9m | -93.2% |
| Equity | 10/15 | -€516,179 | €46,884 | +€563,063 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€521,179 | €41,884 | +€563,063 | |
| Amounts payable | 17/49 | €4,722,125 | €238,226 | -€4.5m | -95.0% |
| Amounts payable after more than one year | 17 | €1,293,499 | €0 | -€1.3m | -100.0% |
| Financial debts | 170/4 | €1,293,499 | €0 | -€1.3m | -100.0% |
| Amounts payable within one year | 42/48 | €1,557,953 | €212,635 | -€1.3m | -86.4% |
| Current portion of amounts payable after more than one year | 42 | €427,406 | €0 | -€427,406 | -100.0% |
| Financial debts | 43 | €3,420 | €3,663 | +€243 | +7.1% |
| Credit institutions | 430/8 | €3,420 | €3,663 | +€243 | +7.1% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €869,780 | €58,834 | -€810,945 | -93.2% |
| Suppliers | 440/4 | €869,780 | €58,834 | -€810,945 | -93.2% |
| Taxes, remuneration and social security | 45 | €257,347 | €19,148 | -€238,199 | -92.6% |
| Taxes | 450/3 | €230,469 | €5,742 | -€224,727 | -97.5% |
| Remuneration and social security | 454/9 | €26,878 | €13,406 | -€13,472 | -50.1% |
| Other amounts payable | 47/48 | €0 | €130,989 | +€130,989 | |
| Accrued charges and deferred income | 492/3 | €1,870,673 | €25,591 | -€1.8m | -98.6% |
| Non-recurring operating income | 76A | €2,177 | €1,084,342 | +€1.1m | +49718.2% |
| Remuneration, social security and pensions | 62 | €482,669 | €232,179 | -€250,490 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173,467 | €5,221 | -€168,245 | -97.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €20,824 | +€20,824 | |
| Other operating charges | 640/8 | €15,976 | €8,774 | -€7,202 | -45.1% |
| Non-recurring operating charges | 66A | €43,498 | €0 | -€43,498 | -100.0% |
| Gross operating margin | 9900 | €17,254 | €844,581 | +€827,327 | +4795.1% |
| Operating profit (loss) | 9901 | -€698,356 | €577,582 | +€1.3m | |
| Financial income | 75/76B | €3,894 | €1,090 | -€2,804 | -72.0% |
| Recurring financial income | 75 | €3,894 | €1,090 | -€2,804 | -72.0% |
| Financial charges | 65/66B | €30,586 | €15,056 | -€15,531 | -50.8% |
| Recurring financial charges | 65 | €30,586 | €15,056 | -€15,531 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | -€725,049 | €563,617 | +€1.3m | |
| Income taxes | 67/77 | €576 | €554 | -€22 | -3.9% |
| Profit (loss) for the period | 9904 | -€725,625 | €563,063 | +€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€725,625 | €563,063 | +€1.3m |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.