Fimaco Consultancy: 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 Consultancy
Largest movements
- Stocks and contracts +€129,823
new in 2024: €129,823
- Tangible fixed assets +€122,048
up €122,048 (+258.8%), from €47,160 to €169,208
of which Land and buildings: +€126,742
- Receivables within one year +€68,345
up €68,345 (+462.6%), from €14,775 to €83,120
of which Other amounts receivable: +€68,163
- Cash -€8,460
down €8,460 (-13.1%), from €64,595 to €56,135
mainly Investment in fixed assets (net) (-€140,298) and Stocks and contracts (-€129,823)
- Debts after one year +€176,407
new in 2024: €176,407
- Other debts +€110,351
up €110,351 (+2467.6%), from €4,472 to €114,823
- Reserves +€16,495
up €16,495 (+18.2%), from €90,717 to €107,212
- Current portion of long-term debt +€5,593
new in 2024: €5,593
- Depreciation +€13,557
up €13,557 (+288.9%), from €4,693 to €18,250
- Gross operating margin -€12,218
down €12,218 (-20.8%), from €58,712 to €46,494
- Taxes -€1,438
down €1,438 (-13.4%), from €10,756 to €9,319
- Other operating charges -€1,436
down €1,436 (-41.9%), from €3,426 to €1,990
- Financial charges +€946
up €946 (+1970.6%), from €48 to €994
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,930 | €540,686 | +€311,756 | +136.2% |
| Fixed assets | 21/28 | €48,360 | €170,408 | +€122,048 | +252.4% |
| Tangible fixed assets | 22/27 | €47,160 | €169,208 | +€122,048 | +258.8% |
| Land and buildings | 22 | €8,712 | €135,454 | +€126,742 | +1454.8% |
| Furniture and vehicles | 24 | €38,448 | €33,754 | -€4,694 | -12.2% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €180,570 | €370,278 | +€189,708 | +105.1% |
| Stocks and contracts in progress | 3 | - | €129,823 | +€129,823 | |
| Stocks | 30/36 | - | €129,823 | +€129,823 | |
| Amounts receivable within one year | 40/41 | €14,775 | €83,120 | +€68,345 | +462.6% |
| Trade receivables | 40 | - | €182 | +€182 | |
| Other amounts receivable | 41 | €14,775 | €82,938 | +€68,163 | +461.3% |
| Cash at bank and in hand | 54/58 | €64,595 | €56,135 | -€8,460 | -13.1% |
| Deferred charges and accrued income | 490/1 | €101,200 | €101,200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €228,930 | €540,686 | +€311,756 | +136.2% |
| Equity | 10/15 | €91,717 | €108,212 | +€16,495 | +18.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €90,717 | €107,212 | +€16,495 | +18.2% |
| Distributable reserves | 133 | €90,717 | €107,212 | +€16,495 | +18.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €137,213 | €432,474 | +€295,261 | +215.2% |
| Amounts payable after more than one year | 17 | - | €176,407 | +€176,407 | |
| Financial debts | 170/4 | - | €176,407 | +€176,407 | |
| Amounts payable within one year | 42/48 | €137,213 | €256,068 | +€118,854 | +86.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,593 | +€5,593 | |
| Trade debts | 44 | €18,653 | €20,503 | +€1,849 | +9.9% |
| Suppliers | 440/4 | €18,653 | €20,503 | +€1,849 | +9.9% |
| Advances received on contracts in progress | 46 | €95,000 | €95,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,088 | €20,148 | +€1,060 | +5.6% |
| Taxes | 450/3 | €19,088 | €20,148 | +€1,060 | +5.6% |
| Other amounts payable | 47/48 | €4,472 | €114,823 | +€110,351 | +2467.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,693 | €18,250 | +€13,557 | +288.9% |
| Other operating charges | 640/8 | €3,426 | €1,990 | -€1,436 | -41.9% |
| Gross operating margin | 9900 | €58,712 | €46,494 | -€12,218 | -20.8% |
| Operating profit (loss) | 9901 | €50,593 | €26,255 | -€24,339 | -48.1% |
| Financial income | 75/76B | €276 | €553 | +€277 | +100.2% |
| Recurring financial income | 75 | €276 | €553 | +€277 | +100.2% |
| Financial charges | 65/66B | €48 | €994 | +€946 | +1970.6% |
| Recurring financial charges | 65 | €48 | €994 | +€946 | +1970.6% |
| Profit (loss) for the period before taxes | 9903 | €50,821 | €25,814 | -€25,008 | -49.2% |
| Income taxes | 67/77 | €10,756 | €9,319 | -€1,438 | -13.4% |
| Profit (loss) for the period | 9904 | €40,065 | €16,495 | -€23,570 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,065 | €16,495 | -€23,570 | -58.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.