FIMACO: 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.
FIMACO
Largest movements
- Receivables within one year +€22,848
up €22,848 (+172%), from €13,260 to €36,108
of which Other amounts receivable: +€22,848
- Current investments -€4,685
down €4,685 (-6.9%), from €68,122 to €63,437
- Cash -€4,484
down €4,484 (-42.6%), from €10,538 to €6,054
mainly Receivables within one year (-€22,848) and Tax, wage and social debts (-€979)
- Tangible fixed assets -€1,708
down €1,708 (-20.5%), from €8,350 to €6,642
of which Furniture and vehicles: -€1,197
- Profit (loss) carried forward +€11,653
up €11,653 (+35.4%), from €32,935 to €44,588
- Trade debts +€1,345
up €1,345 (+26.4%), from €5,099 to €6,444
- Turnover +€14,390
new in 2025: €14,390
- Purchases and services +€7,395
new in 2025: €7,395
- Financial income +€7,192
up €7,192 (+522%), from €1,378 to €8,570
- Gross operating margin +€3,573
up €3,573 (+104%), from €3,422 to €6,995
- Other operating charges -€2,801
down €2,801 (-87.9%), from €3,188 to €387
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 | €101,061 | €113,032 | +€11,971 | +11.8% |
| Fixed assets | 21/28 | €8,350 | €6,642 | -€1,708 | -20.5% |
| Tangible fixed assets | 22/27 | €8,350 | €6,642 | -€1,708 | -20.5% |
| Land and buildings | 22 | €3,067 | €2,556 | -€511 | -16.7% |
| Furniture and vehicles | 24 | €5,283 | €4,086 | -€1,197 | -22.7% |
| Current assets | 29/58 | €92,711 | €106,390 | +€13,679 | +14.8% |
| Amounts receivable within one year | 40/41 | €13,260 | €36,108 | +€22,848 | +172% |
| Trade receivables | 40 | €13,260 | €13,260 | = | 0.0% |
| Other amounts receivable | 41 | - | €22,848 | +€22,848 | |
| Current investments | 50/53 | €68,122 | €63,437 | -€4,685 | -6.9% |
| Cash at bank and in hand | 54/58 | €10,538 | €6,054 | -€4,484 | -42.6% |
| Deferred charges and accrued income | 490/1 | €791 | €791 | = | 0.0% |
| Total equity and liabilities | 10/49 | €101,061 | €113,032 | +€11,971 | +11.8% |
| Equity | 10/15 | €94,935 | €106,588 | +€11,653 | +12.3% |
| 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% |
| Profit (loss) carried forward | 14 | €32,935 | €44,588 | +€11,653 | +35.4% |
| Amounts payable | 17/49 | €6,126 | €6,444 | +€318 | +5.2% |
| Amounts payable within one year | 42/48 | €6,126 | €6,444 | +€318 | +5.2% |
| Trade debts | 44 | €5,099 | €6,444 | +€1,345 | +26.4% |
| Suppliers | 440/4 | €5,099 | €6,444 | +€1,345 | +26.4% |
| Taxes, remuneration and social security | 45 | €979 | - | -€979 | |
| Taxes | 450/3 | €979 | - | -€979 | |
| Other amounts payable | 47/48 | €48 | - | -€48 | |
| Turnover | 70 | - | €14,390 | +€14,390 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €7,395 | +€7,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,600 | €1,708 | -€892 | -34.3% |
| Other operating charges | 640/8 | €3,188 | €387 | -€2,801 | -87.9% |
| Gross operating margin | 9900 | €3,422 | €6,995 | +€3,573 | +104% |
| Operating profit (loss) | 9901 | -€2,366 | €4,900 | +€7,266 | |
| Financial income | 75/76B | €1,378 | €8,570 | +€7,192 | +522% |
| Recurring financial income | 75 | €1,378 | €8,570 | +€7,192 | +522% |
| Financial charges | 65/66B | €200 | €191 | -€9 | -4.5% |
| Recurring financial charges | 65 | €200 | €191 | -€9 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,188 | €13,279 | +€14,467 | |
| Income taxes | 67/77 | €406 | €1,626 | +€1,220 | +300% |
| Profit (loss) for the period | 9904 | -€1,594 | €11,653 | +€13,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,594 | €11,653 | +€13,247 |
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 25 October 2026 via checked.be.