FIMACOOL: 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.
FIMACOOL
Largest movements
- Cash +€47,725
up €47,725 (+555.0%), from €8,599 to €56,324
mainly Investment in fixed assets (net) (+€20,594) and Debts after one year (+€15,083)
- Tangible fixed assets -€20,685
down €20,685 (-88.5%), from €23,362 to €2,678
- Receivables within one year -€12,152
down €12,152 (-26.3%), from €46,214 to €34,062
of which Trade receivables: -€12,904
- Profit (loss) carried forward -€19,756
down €19,756 (-53.9%), from €36,677 to €16,920
- Debts after one year +€15,083
up €15,083 (+79.6%), from €18,940 to €34,023
- Trade debts +€9,405
up €9,405 (+259.8%), from €3,620 to €13,025
- Current portion of long-term debt +€6,359
up €6,359 (+114.3%), from €5,566 to €11,925
- Tax, wage and social debts +€3,609
up €3,609 (+28.6%), from €12,601 to €16,210
of which Taxes: +€3,809
- Gross operating margin -€52,857
down €52,857, from €51,080 to -€1,777
- Other operating charges +€16,244
up €16,244 (+3910.5%), from €415 to €16,659
- Taxes -€9,517
down €9,517 (-98.2%), from €9,697 to €179
- Depreciation -€4,671
down €4,671 (-98.1%), from €4,762 to €91
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 | €78,403 | €93,103 | +€14,700 | +18.7% |
| Fixed assets | 21/28 | €23,402 | €2,718 | -€20,685 | -88.4% |
| Tangible fixed assets | 22/27 | €23,362 | €2,678 | -€20,685 | -88.5% |
| Furniture and vehicles | 24 | €23,362 | €2,678 | -€20,685 | -88.5% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €55,001 | €90,386 | +€35,385 | +64.3% |
| Amounts receivable within one year | 40/41 | €46,214 | €34,062 | -€12,152 | -26.3% |
| Trade receivables | 40 | €45,664 | €32,761 | -€12,904 | -28.3% |
| Other amounts receivable | 41 | €550 | €1,301 | +€751 | +136.6% |
| Cash at bank and in hand | 54/58 | €8,599 | €56,324 | +€47,725 | +555.0% |
| Deferred charges and accrued income | 490/1 | €188 | - | -€188 | |
| Total equity and liabilities | 10/49 | €78,403 | €93,103 | +€14,700 | +18.7% |
| Equity | 10/15 | €37,677 | €17,920 | -€19,756 | -52.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,677 | €16,920 | -€19,756 | -53.9% |
| Amounts payable | 17/49 | €40,727 | €75,183 | +€34,456 | +84.6% |
| Amounts payable after more than one year | 17 | €18,940 | €34,023 | +€15,083 | +79.6% |
| Financial debts | 170/4 | €18,940 | €34,023 | +€15,083 | +79.6% |
| Amounts payable within one year | 42/48 | €21,787 | €41,160 | +€19,373 | +88.9% |
| Current portion of amounts payable after more than one year | 42 | €5,566 | €11,925 | +€6,359 | +114.3% |
| Trade debts | 44 | €3,620 | €13,025 | +€9,405 | +259.8% |
| Suppliers | 440/4 | €3,620 | €13,025 | +€9,405 | +259.8% |
| Taxes, remuneration and social security | 45 | €12,601 | €16,210 | +€3,609 | +28.6% |
| Taxes | 450/3 | €10,601 | €14,410 | +€3,809 | +35.9% |
| Remuneration and social security | 454/9 | €2,000 | €1,800 | -€200 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,762 | €91 | -€4,671 | -98.1% |
| Other operating charges | 640/8 | €415 | €16,659 | +€16,244 | +3910.5% |
| Gross operating margin | 9900 | €51,080 | -€1,777 | -€52,857 | |
| Operating profit (loss) | 9901 | €45,903 | -€18,528 | -€64,431 | |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €875 | €1,096 | +€221 | +25.2% |
| Recurring financial charges | 65 | €875 | €1,096 | +€221 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €45,028 | -€19,577 | -€64,605 | |
| Income taxes | 67/77 | €9,697 | €179 | -€9,517 | -98.2% |
| Profit (loss) for the period | 9904 | €35,331 | -€19,756 | -€55,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,331 | -€19,756 | -€55,088 |
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.