FIMADENT: 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.
FIMADENT
Largest movements
- Receivables within one year +€38,887
up €38,887 (+163.3%), from €23,809 to €62,696
of which Other amounts receivable: +€37,018
- Tangible fixed assets -€29,744
down €29,744 (-9.8%), from €304,451 to €274,707
of which Land and buildings: -€20,893
- Deferred charges and accrued income +€4,182
up €4,182 (+170.7%), from €2,450 to €6,632
- Reserves +€24,310
up €24,310 (+40.7%), from €59,693 to €84,003
- Debts after one year -€14,578
down €14,578 (-66.0%), from €22,083 to €7,505
- Depreciation +€6,832
up €6,832 (+21.0%), from €32,546 to €39,378
- Other operating charges -€2,795
down €2,795 (-38.0%), from €7,362 to €4,567
- Taxes -€1,395
down €1,395 (-8.7%), from €15,947 to €14,552
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 | €332,086 | €344,464 | +€12,378 | +3.7% |
| Fixed assets | 21/28 | €304,451 | €274,707 | -€29,744 | -9.8% |
| Tangible fixed assets | 22/27 | €304,451 | €274,707 | -€29,744 | -9.8% |
| Land and buildings | 22 | €227,373 | €206,480 | -€20,893 | -9.2% |
| Plant, machinery and equipment | 23 | €14,701 | €20,807 | +€6,106 | +41.5% |
| Furniture and vehicles | 24 | €62,376 | €47,420 | -€14,956 | -24.0% |
| Current assets | 29/58 | €27,635 | €69,757 | +€42,122 | +152.4% |
| Amounts receivable within one year | 40/41 | €23,809 | €62,696 | +€38,887 | +163.3% |
| Trade receivables | 40 | €152 | €2,020 | +€1,868 | +1229.2% |
| Other amounts receivable | 41 | €23,657 | €60,675 | +€37,018 | +156.5% |
| Cash at bank and in hand | 54/58 | €1,377 | €430 | -€947 | -68.8% |
| Deferred charges and accrued income | 490/1 | €2,450 | €6,632 | +€4,182 | +170.7% |
| Total equity and liabilities | 10/49 | €332,086 | €344,464 | +€12,378 | +3.7% |
| Equity | 10/15 | €278,188 | €302,499 | +€24,310 | +8.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €59,693 | €84,003 | +€24,310 | +40.7% |
| Distributable reserves | 133 | €59,693 | €84,003 | +€24,310 | +40.7% |
| Profit (loss) carried forward | 14 | €193,496 | €193,496 | = | 0.0% |
| Amounts payable | 17/49 | €53,898 | €41,966 | -€11,932 | -22.1% |
| Amounts payable after more than one year | 17 | €22,083 | €7,505 | -€14,578 | -66.0% |
| Financial debts | 170/4 | €22,083 | €7,505 | -€14,578 | -66.0% |
| Amounts payable within one year | 42/48 | €31,815 | €34,460 | +€2,646 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €14,018 | €14,578 | +€559 | +4.0% |
| Financial debts | 43 | €8,365 | €8,357 | -€8 | -0.1% |
| Credit institutions | 430/8 | €8,365 | €8,357 | -€8 | -0.1% |
| Trade debts | 44 | €1,093 | €1,123 | +€30 | +2.8% |
| Suppliers | 440/4 | €1,093 | €1,123 | +€30 | +2.8% |
| Taxes, remuneration and social security | 45 | €8,339 | €10,403 | +€2,064 | +24.7% |
| Taxes | 450/3 | €8,339 | €10,403 | +€2,064 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,546 | €39,378 | +€6,832 | +21.0% |
| Other operating charges | 640/8 | €7,362 | €4,567 | -€2,795 | -38.0% |
| Gross operating margin | 9900 | €82,753 | €83,358 | +€605 | +0.7% |
| Operating profit (loss) | 9901 | €42,845 | €39,413 | -€3,432 | -8.0% |
| Financial income | 75/76B | €890 | €1,662 | +€772 | +86.8% |
| Recurring financial income | 75 | €890 | €1,662 | +€772 | +86.8% |
| Financial charges | 65/66B | €1,508 | €2,213 | +€706 | +46.8% |
| Recurring financial charges | 65 | €1,508 | €2,213 | +€706 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €42,228 | €38,862 | -€3,365 | -8.0% |
| Income taxes | 67/77 | €15,947 | €14,552 | -€1,395 | -8.7% |
| Profit (loss) for the period | 9904 | €26,281 | €24,310 | -€1,971 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,281 | €24,310 | -€1,971 | -7.5% |
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 6 October 2026 via checked.be.