FIMACO: 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.
FIMACO
Largest movements
- Tangible fixed assets -€15,646
down €15,646 (-2.1%), from €756,027 to €740,381
- Other debts +€300,000
up €300,000 (+3263.0%), from €9,194 to €309,194
- Short-term financial debts -€200,000
no longer reported in 2025 (was €200,000)
- Profit (loss) carried forward -€50,917
down €50,917 (-6.1%), from €834,175 to €783,258
- Tax, wage and social debts -€30,198
down €30,198 (-99.5%), from €30,351 to €153
- Current portion of long-term debt -€26,239
down €26,239 (-68.8%), from €38,150 to €11,911
- Gross operating margin -€19,784
down €19,784, from €7,692 to -€12,092
- Financial charges +€2,761
up €2,761 (+26.2%), from €10,538 to €13,299
- Other operating charges +€298
up €298 (+3.1%), from €9,582 to €9,880
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 | €1,244,332 | €1,223,017 | -€21,315 | -1.7% |
| Fixed assets | 21/28 | €1,206,412 | €1,190,766 | -€15,646 | -1.3% |
| Tangible fixed assets | 22/27 | €756,027 | €740,381 | -€15,646 | -2.1% |
| Land and buildings | 22 | €756,027 | €740,381 | -€15,646 | -2.1% |
| Financial fixed assets | 28 | €450,385 | €450,385 | = | 0.0% |
| Current assets | 29/58 | €37,920 | €32,251 | -€5,669 | -14.9% |
| Amounts receivable within one year | 40/41 | €6,957 | €5,417 | -€1,540 | -22.1% |
| Trade receivables | 40 | €6,957 | €5,142 | -€1,815 | -26.1% |
| Other amounts receivable | 41 | - | €275 | +€275 | |
| Cash at bank and in hand | 54/58 | €29,530 | €26,186 | -€3,344 | -11.3% |
| Deferred charges and accrued income | 490/1 | €1,433 | €648 | -€785 | -54.8% |
| Total equity and liabilities | 10/49 | €1,244,332 | €1,223,017 | -€21,315 | -1.7% |
| Equity | 10/15 | €902,375 | €851,458 | -€50,917 | -5.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €834,175 | €783,258 | -€50,917 | -6.1% |
| Amounts payable | 17/49 | €341,957 | €371,559 | +€29,602 | +8.7% |
| Amounts payable after more than one year | 17 | €62,019 | €50,108 | -€11,911 | -19.2% |
| Financial debts | 170/4 | €62,019 | €50,108 | -€11,911 | -19.2% |
| Amounts payable within one year | 42/48 | €279,088 | €321,451 | +€42,363 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €38,150 | €11,911 | -€26,239 | -68.8% |
| Financial debts | 43 | €200,000 | - | -€200,000 | |
| Credit institutions | 430/8 | €200,000 | - | -€200,000 | |
| Trade debts | 44 | €1,393 | €193 | -€1,200 | -86.1% |
| Suppliers | 440/4 | €1,393 | €193 | -€1,200 | -86.1% |
| Taxes, remuneration and social security | 45 | €30,351 | €153 | -€30,198 | -99.5% |
| Taxes | 450/3 | €30,351 | €153 | -€30,198 | -99.5% |
| Other amounts payable | 47/48 | €9,194 | €309,194 | +€300,000 | +3263.0% |
| Accrued charges and deferred income | 492/3 | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,645 | €15,646 | +€1 | 0.0% |
| Other operating charges | 640/8 | €9,582 | €9,880 | +€298 | +3.1% |
| Gross operating margin | 9900 | €7,692 | -€12,092 | -€19,784 | |
| Operating profit (loss) | 9901 | -€17,535 | -€37,618 | -€20,083 | -114.5% |
| Financial charges | 65/66B | €10,538 | €13,299 | +€2,761 | +26.2% |
| Recurring financial charges | 65 | €10,538 | €13,299 | +€2,761 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,073 | -€50,917 | -€22,844 | -81.4% |
| Profit (loss) for the period | 9904 | -€28,073 | -€50,917 | -€22,844 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,073 | -€50,917 | -€22,844 | -81.4% |
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 3 October 2026 via checked.be.