Fima Promotions: 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 Promotions
Largest movements
- Receivables within one year -€72,743
down €72,743 (-26.9%), from €270,748 to €198,005
of which Trade receivables: -€70,890
- Cash +€53,188
up €53,188 (+224%), from €23,696 to €76,883
mainly Receivables within one year (+€72,743) and Net result for the year (+€41,250)
- Stocks and contracts -€20,807
down €20,807 (-10.6%), from €196,823 to €176,016
- Tangible fixed assets -€6,519
down €6,519 (-25.6%), from €25,480 to €18,961
of which Furniture and vehicles: -€3,400
- Trade debts -€67,103
down €67,103 (-38.4%), from €174,961 to €107,858
- Short-term financial debts -€26,397
no longer reported in 2025 (was €26,397)
- Reserves +€25,000
up €25,000 (+62.7%), from €39,860 to €64,860
of which Distributable reserves: +€25,000
- Profit (loss) carried forward +€16,250
up €16,250 (+13.4%), from €121,153 to €137,404
- Gross operating margin +€21,275
up €21,275 (+14.4%), from €147,948 to €169,223
- Staff costs -€18,395
down €18,395 (-18.6%), from €98,892 to €80,497
- Other operating charges +€11,711
up €11,711 (+464%), from €2,524 to €14,235
- Taxes +€8,177
up €8,177 (+109%), from €7,503 to €15,681
- Financial charges +€3,478
up €3,478 (+45.9%), from €7,583 to €11,061
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.
Derived cash bridge
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 | €523,443 | €474,084 | -€49,360 | -9.4% |
| Fixed assets | 21/28 | €25,520 | €19,001 | -€6,519 | -25.5% |
| Tangible fixed assets | 22/27 | €25,480 | €18,961 | -€6,519 | -25.6% |
| Land and buildings | 22 | €6,100 | €3,999 | -€2,101 | -34.4% |
| Plant, machinery and equipment | 23 | €7,967 | €7,781 | -€187 | -2.3% |
| Furniture and vehicles | 24 | €3,432 | €32 | -€3,400 | -99.1% |
| Other tangible fixed assets | 26 | €7,980 | €7,150 | -€830 | -10.4% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €497,924 | €455,083 | -€42,841 | -8.6% |
| Stocks and contracts in progress | 3 | €196,823 | €176,016 | -€20,807 | -10.6% |
| Stocks | 30/36 | €196,823 | €176,016 | -€20,807 | -10.6% |
| Amounts receivable within one year | 40/41 | €270,748 | €198,005 | -€72,743 | -26.9% |
| Trade receivables | 40 | €251,479 | €180,589 | -€70,890 | -28.2% |
| Other amounts receivable | 41 | €19,269 | €17,416 | -€1,853 | -9.6% |
| Cash at bank and in hand | 54/58 | €23,696 | €76,883 | +€53,188 | +224% |
| Deferred charges and accrued income | 490/1 | €6,657 | €4,179 | -€2,479 | -37.2% |
| Total equity and liabilities | 10/49 | €523,443 | €474,084 | -€49,360 | -9.4% |
| Equity | 10/15 | €179,613 | €220,864 | +€41,250 | +23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,860 | €64,860 | +€25,000 | +62.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €38,000 | €63,000 | +€25,000 | +65.8% |
| Profit (loss) carried forward | 14 | €121,153 | €137,404 | +€16,250 | +13.4% |
| Amounts payable | 17/49 | €343,830 | €253,220 | -€90,610 | -26.4% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €241,459 | €151,909 | -€89,550 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | €26,397 | - | -€26,397 | |
| Credit institutions | 430/8 | €26,397 | - | -€26,397 | |
| Trade debts | 44 | €174,961 | €107,858 | -€67,103 | -38.4% |
| Suppliers | 440/4 | €174,961 | €107,858 | -€67,103 | -38.4% |
| Advances received on contracts in progress | 46 | - | €1,697 | +€1,697 | |
| Taxes, remuneration and social security | 45 | €40,101 | €42,354 | +€2,253 | +5.6% |
| Taxes | 450/3 | €29,062 | €33,951 | +€4,888 | +16.8% |
| Remuneration and social security | 454/9 | €11,038 | €8,403 | -€2,635 | -23.9% |
| Accrued charges and deferred income | 492/3 | €2,371 | €1,311 | -€1,060 | -44.7% |
| Remuneration, social security and pensions | 62 | €98,892 | €80,497 | -€18,395 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,485 | €9,697 | +€212 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,022 | €0 | -€1,022 | -100% |
| Other operating charges | 640/8 | €2,524 | €14,235 | +€11,711 | +464% |
| Gross operating margin | 9900 | €147,948 | €169,223 | +€21,275 | +14.4% |
| Operating profit (loss) | 9901 | €36,026 | €64,794 | +€28,768 | +79.9% |
| Financial income | 75/76B | €4,343 | €3,198 | -€1,145 | -26.4% |
| Recurring financial income | 75 | €4,343 | €3,198 | -€1,145 | -26.4% |
| Financial charges | 65/66B | €7,583 | €11,061 | +€3,478 | +45.9% |
| Recurring financial charges | 65 | €7,583 | €11,061 | +€3,478 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €32,785 | €56,931 | +€24,145 | +73.6% |
| Income taxes | 67/77 | €7,503 | €15,681 | +€8,177 | +109% |
| Profit (loss) for the period | 9904 | €25,282 | €41,250 | +€15,968 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,282 | €41,250 | +€15,968 | +63.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.