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FIMAG: 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.

What changed

FIMAG

BE 0440.127.404Ended or in insolvency proceedings
fiscal year 2016 against 2017filed annual accounts (NBB)
Net result for the year
€16,964
2016 · -€26,158+€43,122
Equity
€226,955
2016 · €209,991+€16,964
Cash
€79,961
2016 · €108,283-€28,322
Balance sheet total
€1.3m
2016 · €1.0m+€242,076

Largest movements

2016 to 2017
Assets
  • Receivables within one year +€573,763

    up €573,763 (+914509.7%), from €63 to €573,826

  • Current investments -€280,000

    down €280,000 (-52.9%), from €529,690 to €249,690

  • Cash -€28,322

    down €28,322 (-26.2%), from €108,283 to €79,961

    mainly Receivables within one year (-€573,763) and Debts after one year (-€50,000)

  • Tangible fixed assets -€23,115

    down €23,115 (-5.9%), from €391,660 to €368,545

Equity and liabilities
  • Debts within one year +€275,228

    up €275,228 (+1387.3%), from €19,839 to €295,067

  • Debts after one year -€50,000

    down €50,000 (-6.3%), from €800,000 to €750,000

  • Profit (loss) carried forward +€16,964

    up €16,964 (+1.1%), from -€1.6m to -€1.6m

Income statement
  • Gross operating margin -€2,212

    down €2,212, from €151 to -€2,061

From the 2016 result to the 2017 result

effect on the 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.

Result 2016 -€26,158
Gross operating margin -€2,212
Other operating items +€16
Financial income +€46,290
Financial charges -€973
Result 2017 €16,964

Cash bridge derived

cash 2016 to 2017

Derived from the 2016 and 2017 balance sheets and the 2017 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€258,457
Investment +€280,250
Financing -€50,000
Cash 2016 €108,283
Net result for the year +€16,964
Depreciation +€23,115
Receivables within one year -€573,763
Debts within one year +€275,228
Investment in fixed assets (net) +€250
Current investments +€280,000
Debts after one year -€50,000
Not broken down -€115
Cash 2017 €79,961
Every line side by side 25 lines
Line Code 2016 2017 Change %
Total assets 20/58 €1,029,946 €1,272,022 +€242,076 +23.5%
Fixed assets 21/28 €391,910 €368,545 -€23,365 -6.0%
Tangible fixed assets 22/27 €391,660 €368,545 -€23,115 -5.9%
Financial fixed assets 28 €250 - -€250
Current assets 29/58 €638,036 €903,477 +€265,442 +41.6%
Amounts receivable within one year 40/41 €63 €573,826 +€573,763 +914509.7%
Current investments 50/53 €529,690 €249,690 -€280,000 -52.9%
Cash at bank and in hand 54/58 €108,283 €79,961 -€28,322 -26.2%
Total equity and liabilities 10/49 €1,029,946 €1,272,022 +€242,076 +23.5%
Equity 10/15 €209,991 €226,955 +€16,964 +8.1%
Contributions 10/11 €1,690,000 €1,690,000 = 0.0%
Reserves 13 €93,820 €93,820 = 0.0%
Profit (loss) carried forward 14 -€1,573,829 -€1,556,865 +€16,964 +1.1%
Amounts payable 17/49 €819,955 €1,045,067 +€225,112 +27.5%
Amounts payable after more than one year 17 €800,000 €750,000 -€50,000 -6.3%
Amounts payable within one year 42/48 €19,839 €295,067 +€275,228 +1387.3%
Trade debts 44 €2,955 €7,494 +€4,539 +153.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €23,115 €23,115 = 0.0%
Gross operating margin 9900 €151 -€2,061 -€2,212
Operating profit (loss) 9901 -€26,018 -€28,213 -€2,195 -8.4%
Recurring financial income 75 €426 €46,716 +€46,290 +10856.7%
Recurring financial charges 65 €567 €1,539 +€973 +171.6%
Profit (loss) for the period before taxes 9903 -€26,158 €16,964 +€43,122
Profit (loss) for the period 9904 -€26,158 €16,964 +€43,122
Profit (loss) for the period to be appropriated 9905 -€26,158 €16,964 +€43,122

Source: filed annual accounts (NBB), fiscal years ended 30 June 2016 and 30 June 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.