FIMA-INFINITY: 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-INFINITY
Largest movements
- Cash +€5,344
up €5,344 (+1046.5%), from €511 to €5,855
mainly Net result for the year (+€17,428) and Tax, wage and social debts (+€2,712)
- Receivables within one year +€4,753
up €4,753 (+71.2%), from €6,674 to €11,427
of which Trade receivables: +€4,525
- Tangible fixed assets +€1,305
new in 2025: €1,305
- Profit (loss) carried forward +€17,428
up €17,428 (+55.2%), from -€31,587 to -€14,159
- Other debts -€12,836
down €12,836 (-41.1%), from €31,194 to €18,358
- Tax, wage and social debts +€2,712
up €2,712 (+235.4%), from €1,152 to €3,864
- Trade debts +€2,272
up €2,272 (+1136.9%), from €200 to €2,472
- Accrued charges and deferred income +€1,800
new in 2025: €1,800
- Gross operating margin +€20,108
up €20,108, from -€2,184 to €17,923
- Write-downs -€1,085
new in 2025: -€1,085
- Other operating charges -€412
down €412 (-21.7%), from €1,897 to €1,485
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 | €7,259 | €18,635 | +€11,376 | +156.7% |
| Fixed assets | 21/28 | - | €1,305 | +€1,305 | |
| Tangible fixed assets | 22/27 | - | €1,305 | +€1,305 | |
| Plant, machinery and equipment | 23 | - | €1,305 | +€1,305 | |
| Current assets | 29/58 | €7,259 | €17,330 | +€10,071 | +138.7% |
| Amounts receivable within one year | 40/41 | €6,674 | €11,427 | +€4,753 | +71.2% |
| Trade receivables | 40 | €6,674 | €11,199 | +€4,525 | +67.8% |
| Other amounts receivable | 41 | - | €228 | +€228 | |
| Cash at bank and in hand | 54/58 | €511 | €5,855 | +€5,344 | +1046.5% |
| Deferred charges and accrued income | 490/1 | €74 | €48 | -€26 | -34.8% |
| Total equity and liabilities | 10/49 | €7,259 | €18,635 | +€11,376 | +156.7% |
| Equity | 10/15 | -€25,287 | -€7,859 | +€17,428 | +68.9% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,587 | -€14,159 | +€17,428 | +55.2% |
| Amounts payable | 17/49 | €32,546 | €26,494 | -€6,052 | -18.6% |
| Amounts payable within one year | 42/48 | €32,546 | €24,694 | -€7,852 | -24.1% |
| Trade debts | 44 | €200 | €2,472 | +€2,272 | +1136.9% |
| Suppliers | 440/4 | €200 | €2,472 | +€2,272 | +1136.9% |
| Taxes, remuneration and social security | 45 | €1,152 | €3,864 | +€2,712 | +235.4% |
| Taxes | 450/3 | €1,152 | €3,864 | +€2,712 | +235.4% |
| Other amounts payable | 47/48 | €31,194 | €18,358 | -€12,836 | -41.1% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,085 | -€1,085 | |
| Other operating charges | 640/8 | €1,897 | €1,485 | -€412 | -21.7% |
| Gross operating margin | 9900 | -€2,184 | €17,923 | +€20,108 | |
| Operating profit (loss) | 9901 | -€4,082 | €17,523 | +€21,605 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €189 | €96 | -€93 | -49.3% |
| Recurring financial charges | 65 | €189 | €96 | -€93 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,262 | €17,428 | +€21,690 | |
| Profit (loss) for the period | 9904 | -€4,262 | €17,428 | +€21,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,262 | €17,428 | +€21,690 |
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 11 October 2026 via checked.be.