FIMADECK: 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.
FIMADECK
Largest movements
- Current investments +€384,383
up €384,383 (+28.7%), from €1.3m to €1.7m
- Cash -€333,819
down €333,819 (-58.0%), from €575,865 to €242,046
mainly Other debts (-€669,935) and Current investments (-€384,383)
- Deferred charges and accrued income -€47,563
down €47,563 (-30.1%), from €158,072 to €110,509
- Other debts -€669,935
down €669,935 (-97.9%), from €684,189 to €14,254
- Reserves +€588,588
up €588,588 (+40.0%), from €1.5m to €2.1m
- Tax, wage and social debts +€70,443
up €70,443 (+1125.3%), from €6,260 to €76,703
- Financial income +€155,762
up €155,762 (+734.0%), from €21,222 to €176,984
- Gross operating margin +€38,385
up €38,385 (+6.2%), from €623,702 to €662,087
- Taxes +€26,620
up €26,620 (+13.5%), from €197,599 to €224,219
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 | €2,181,642 | €2,170,673 | -€10,969 | -0.5% |
| Fixed assets | 21/28 | €104,161 | €86,780 | -€17,381 | -16.7% |
| Tangible fixed assets | 22/27 | €54,161 | €36,780 | -€17,381 | -32.1% |
| Furniture and vehicles | 24 | €30,612 | €20,485 | -€10,128 | -33.1% |
| Other tangible fixed assets | 26 | €23,549 | €16,295 | -€7,253 | -30.8% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €2,077,481 | €2,083,893 | +€6,412 | +0.3% |
| Amounts receivable within one year | 40/41 | €3,285 | €6,696 | +€3,411 | +103.8% |
| Trade receivables | 40 | €3,285 | €6,696 | +€3,411 | +103.8% |
| Current investments | 50/53 | €1,340,258 | €1,724,641 | +€384,383 | +28.7% |
| Cash at bank and in hand | 54/58 | €575,865 | €242,046 | -€333,819 | -58.0% |
| Deferred charges and accrued income | 490/1 | €158,072 | €110,509 | -€47,563 | -30.1% |
| Total equity and liabilities | 10/49 | €2,181,642 | €2,170,673 | -€10,969 | -0.5% |
| Equity | 10/15 | €1,491,128 | €2,079,716 | +€588,588 | +39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,472,528 | €2,061,116 | +€588,588 | +40.0% |
| Distributable reserves | 133 | €1,472,528 | €2,061,116 | +€588,588 | +40.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €690,514 | €90,957 | -€599,557 | -86.8% |
| Amounts payable within one year | 42/48 | €690,449 | €90,957 | -€599,492 | -86.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,260 | €76,703 | +€70,443 | +1125.3% |
| Taxes | 450/3 | €6,260 | €76,703 | +€70,443 | +1125.3% |
| Other amounts payable | 47/48 | €684,189 | €14,254 | -€669,935 | -97.9% |
| Accrued charges and deferred income | 492/3 | €65 | €0 | -€65 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,309 | €2,329 | +€20 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,303 | €17,381 | -€922 | -5.0% |
| Other operating charges | 640/8 | €516 | €524 | +€8 | +1.5% |
| Gross operating margin | 9900 | €623,702 | €662,087 | +€38,385 | +6.2% |
| Operating profit (loss) | 9901 | €602,574 | €641,853 | +€39,279 | +6.5% |
| Financial income | 75/76B | €21,222 | €176,984 | +€155,762 | +734.0% |
| Recurring financial income | 75 | €21,222 | €176,984 | +€155,762 | +734.0% |
| Financial charges | 65/66B | €4,544 | €6,030 | +€1,486 | +32.7% |
| Recurring financial charges | 65 | €4,544 | €6,030 | +€1,486 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €619,252 | €812,807 | +€193,555 | +31.3% |
| Income taxes | 67/77 | €197,599 | €224,219 | +€26,620 | +13.5% |
| Profit (loss) for the period | 9904 | €421,654 | €588,588 | +€166,934 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €421,654 | €588,588 | +€166,934 | +39.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.