FIMAGEST: 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.
FIMAGEST
Largest movements
- Receivables within one year +€14,770
up €14,770 (+366.8%), from €4,027 to €18,797
of which Trade receivables: +€11,765
- Cash -€1,748
down €1,748 (-11.9%), from €14,671 to €12,923
mainly Receivables within one year (-€14,770) and Net result for the year (-€5,359)
- Debts after one year +€12,854
up €12,854 (+794.6%), from €1,618 to €14,471
of which Financial debts: +€14,471
- Profit (loss) carried forward -€5,359
down €5,359 (-41.6%), from €12,886 to €7,526
- Tax, wage and social debts +€3,083
up €3,083 (+73.5%), from €4,195 to €7,278
- Contributions +€1,500
new in 2025: €1,500
- Trade debts +€944
new in 2025: €944
- Gross operating margin -€14,108
down €14,108, from €13,292 to -€816
- Taxes +€3,414
new in 2025: €3,414
- Other operating charges +€659
up €659 (+251.1%), from €262 to €922
- Financial charges +€177
up €177 (+123.1%), from €144 to €321
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 | €18,698 | €31,721 | +€13,022 | +69.6% |
| Current assets | 29/58 | €18,698 | €31,721 | +€13,022 | +69.6% |
| Amounts receivable within one year | 40/41 | €4,027 | €18,797 | +€14,770 | +366.8% |
| Trade receivables | 40 | €2,830 | €14,595 | +€11,765 | +415.8% |
| Other amounts receivable | 41 | €1,198 | €4,202 | +€3,005 | +250.9% |
| Cash at bank and in hand | 54/58 | €14,671 | €12,923 | -€1,748 | -11.9% |
| Total equity and liabilities | 10/49 | €18,698 | €31,721 | +€13,022 | +69.6% |
| Equity | 10/15 | €12,886 | €9,026 | -€3,859 | -29.9% |
| Contributions | 10/11 | - | €1,500 | +€1,500 | |
| Profit (loss) carried forward | 14 | €12,886 | €7,526 | -€5,359 | -41.6% |
| Amounts payable | 17/49 | €5,813 | €22,694 | +€16,881 | +290.4% |
| Amounts payable after more than one year | 17 | €1,618 | €14,471 | +€12,854 | +794.6% |
| Financial debts | 170/4 | - | €14,471 | +€14,471 | |
| Other amounts payable | 178/9 | €1,618 | €0 | -€1,618 | -100.0% |
| Amounts payable within one year | 42/48 | €4,195 | €8,223 | +€4,028 | +96.0% |
| Trade debts | 44 | - | €944 | +€944 | |
| Suppliers | 440/4 | - | €944 | +€944 | |
| Taxes, remuneration and social security | 45 | €4,195 | €7,278 | +€3,083 | +73.5% |
| Taxes | 450/3 | €4,195 | €7,278 | +€3,083 | +73.5% |
| Other operating charges | 640/8 | €262 | €922 | +€659 | +251.1% |
| Gross operating margin | 9900 | €13,292 | -€816 | -€14,108 | |
| Operating profit (loss) | 9901 | €13,030 | -€1,738 | -€14,768 | |
| Financial income | 75/76B | - | €114 | +€114 | |
| Recurring financial income | 75 | - | €114 | +€114 | |
| Financial charges | 65/66B | €144 | €321 | +€177 | +123.1% |
| Recurring financial charges | 65 | €144 | €321 | +€177 | +123.1% |
| Profit (loss) for the period before taxes | 9903 | €12,886 | -€1,945 | -€14,831 | |
| Income taxes | 67/77 | - | €3,414 | +€3,414 | |
| Profit (loss) for the period | 9904 | €12,886 | -€5,359 | -€18,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,886 | -€5,359 | -€18,245 |
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 29 September 2026 via checked.be.