FIMACOACH: 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.
FIMACOACH
Largest movements
- Tangible fixed assets -€7,263
down €7,263 (-8.6%), from €84,352 to €77,089
- Cash -€5,125
down €5,125 (-32.8%), from €15,642 to €10,517
mainly Net result for the year (-€17,689) and Deferred charges and accrued income (-€28)
- Receivables within one year -€4,691
no longer reported in 2025 (was €4,691)
- Profit (loss) carried forward -€17,689
down €17,689, from €8,208 to -€9,481
- Gross operating margin -€20,482
down €20,482, from €16,568 to -€3,914
- Turnover -€17,198
down €17,198 (-91.7%), from €18,762 to €1,564
- Purchases and services +€3,284
up €3,284 (+149.7%), from €2,194 to €5,478
- Financial charges +€239
up €239 (+5.7%), from €4,208 to €4,447
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 | €105,120 | €88,069 | -€17,051 | -16.2% |
| Fixed assets | 21/28 | €84,602 | €77,339 | -€7,263 | -8.6% |
| Tangible fixed assets | 22/27 | €84,352 | €77,089 | -€7,263 | -8.6% |
| Land and buildings | 22 | €84,352 | €77,089 | -€7,263 | -8.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €20,518 | €10,730 | -€9,788 | -47.7% |
| Amounts receivable within one year | 40/41 | €4,691 | - | -€4,691 | |
| Other amounts receivable | 41 | €4,691 | - | -€4,691 | |
| Cash at bank and in hand | 54/58 | €15,642 | €10,517 | -€5,125 | -32.8% |
| Deferred charges and accrued income | 490/1 | €185 | €213 | +€28 | +15.1% |
| Total equity and liabilities | 10/49 | €105,120 | €88,069 | -€17,051 | -16.2% |
| Equity | 10/15 | €25,958 | €8,269 | -€17,689 | -68.1% |
| Contributions | 10/11 | €15,750 | €15,750 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,208 | -€9,481 | -€17,689 | |
| Amounts payable | 17/49 | €79,162 | €79,800 | +€638 | +0.8% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,249 | €51,718 | +€469 | +0.9% |
| Trade debts | 44 | - | €397 | +€397 | |
| Suppliers | 440/4 | - | €397 | +€397 | |
| Taxes, remuneration and social security | 45 | €1,249 | €1,321 | +€72 | +5.8% |
| Taxes | 450/3 | €1,249 | €1,321 | +€72 | +5.8% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,913 | €3,082 | +€169 | +5.8% |
| Turnover | 70 | €18,762 | €1,564 | -€17,198 | -91.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,194 | €5,478 | +€3,284 | +149.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,263 | €7,263 | = | 0.0% |
| Other operating charges | 640/8 | €2,008 | €2,065 | +€57 | +2.8% |
| Gross operating margin | 9900 | €16,568 | -€3,914 | -€20,482 | |
| Operating profit (loss) | 9901 | €7,297 | -€13,242 | -€20,539 | |
| Financial charges | 65/66B | €4,208 | €4,447 | +€239 | +5.7% |
| Recurring financial charges | 65 | €4,208 | €4,447 | +€239 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €3,089 | -€17,689 | -€20,778 | |
| Profit (loss) for the period | 9904 | €3,089 | -€17,689 | -€20,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,089 | -€17,689 | -€20,778 |
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 7 October 2026 via checked.be.