FIMALUX: 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.
FIMALUX
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€35,718
new in 2025: €35,718
- Tax, wage and social debts -€24,203
down €24,203 (-45.9%), from €52,676 to €28,473
of which Remuneration and social security: -€25,159
- Reserves -€11,220
down €11,220 (-5.1%), from €217,900 to €206,680
of which Distributable reserves: -€11,220
- Gross operating margin +€11,338
up €11,338 (+16.3%), from €69,464 to €80,803
- Taxes +€2,805
up €2,805 (+24.1%), from €11,633 to €14,438
- Staff costs +€1,902
up €1,902 (+5.3%), from €35,645 to €37,547
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 | €318,100 | €318,615 | +€515 | +0.2% |
| Fixed assets | 21/28 | €306,239 | €308,233 | +€1,994 | +0.7% |
| Intangible fixed assets | 21 | €305,701 | €305,701 | = | 0.0% |
| Tangible fixed assets | 22/27 | €537 | €2,531 | +€1,994 | +371.0% |
| Land and buildings | 22 | €537 | €269 | -€269 | -50.0% |
| Furniture and vehicles | 24 | - | €2,263 | +€2,263 | |
| Current assets | 29/58 | €11,861 | €10,383 | -€1,479 | -12.5% |
| Amounts receivable within one year | 40/41 | €4,168 | €5,837 | +€1,668 | +40.0% |
| Trade receivables | 40 | €4,168 | €5,837 | +€1,668 | +40.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,693 | €4,546 | -€3,147 | -40.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €318,100 | €318,615 | +€515 | +0.2% |
| Equity | 10/15 | €261,467 | €250,247 | -€11,220 | -4.3% |
| Contributions | 10/11 | €43,568 | €43,568 | = | 0.0% |
| Reserves | 13 | €217,900 | €206,680 | -€11,220 | -5.1% |
| Tax-exempt reserves | 132 | €9,295 | €9,295 | = | 0.0% |
| Distributable reserves | 133 | €208,605 | €197,385 | -€11,220 | -5.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €56,633 | €68,368 | +€11,735 | +20.7% |
| Amounts payable within one year | 42/48 | €56,002 | €67,744 | +€11,742 | +21.0% |
| Trade debts | 44 | €3,326 | €3,554 | +€228 | +6.8% |
| Suppliers | 440/4 | €3,326 | €3,554 | +€228 | +6.8% |
| Taxes, remuneration and social security | 45 | €52,676 | €28,473 | -€24,203 | -45.9% |
| Taxes | 450/3 | €12,406 | €13,362 | +€955 | +7.7% |
| Remuneration and social security | 454/9 | €40,270 | €15,111 | -€25,159 | -62.5% |
| Other amounts payable | 47/48 | - | €35,718 | +€35,718 | |
| Accrued charges and deferred income | 492/3 | €631 | €624 | -€7 | -1.1% |
| Remuneration, social security and pensions | 62 | €35,645 | €37,547 | +€1,902 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €864 | +€595 | +221.5% |
| Other operating charges | 640/8 | €1,408 | €1,462 | +€54 | +3.9% |
| Gross operating margin | 9900 | €69,464 | €80,803 | +€11,338 | +16.3% |
| Operating profit (loss) | 9901 | €32,143 | €40,929 | +€8,787 | +27.3% |
| Financial income | 75/76B | €11 | €25 | +€14 | +124.8% |
| Recurring financial income | 75 | €11 | €25 | +€14 | +124.8% |
| Financial charges | 65/66B | €78 | €139 | +€61 | +77.6% |
| Recurring financial charges | 65 | €78 | €139 | +€61 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | €32,076 | €40,816 | +€8,740 | +27.2% |
| Income taxes | 67/77 | €11,633 | €14,438 | +€2,805 | +24.1% |
| Profit (loss) for the period | 9904 | €20,442 | €26,378 | +€5,935 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,442 | €26,378 | +€5,935 | +29.0% |
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 5 October 2026 via checked.be.