Fimannjo: 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.
Fimannjo
Largest movements
- Tangible fixed assets -€9,372
down €9,372 (-1.8%), from €528,125 to €518,754
- Other debts +€734,834
new in 2025: €734,834
- Debts after one year -€728,212
down €728,212 (-100.0%), from €728,212 to €0
- Profit (loss) carried forward -€17,986
down €17,986 (-7.8%), from -€229,163 to -€247,149
- Gross operating margin +€3,957
up €3,957, from -€2,717 to €1,240
- Other operating charges +€1,861
up €1,861 (+1577.1%), from €118 to €1,979
- Depreciation +€738
up €738 (+4.4%), from €16,837 to €17,575
- Taxes +€43
up €43 (+44.8%), from €96 to €139
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 | €565,213 | €555,452 | -€9,761 | -1.7% |
| Fixed assets | 21/28 | €528,125 | €518,754 | -€9,372 | -1.8% |
| Tangible fixed assets | 22/27 | €528,125 | €518,754 | -€9,372 | -1.8% |
| Land and buildings | 22 | €528,125 | €518,754 | -€9,372 | -1.8% |
| Current assets | 29/58 | €37,088 | €36,698 | -€390 | -1.1% |
| Cash at bank and in hand | 54/58 | €36,879 | €36,698 | -€181 | -0.5% |
| Deferred charges and accrued income | 490/1 | €209 | €0 | -€209 | -100.0% |
| Total equity and liabilities | 10/49 | €565,213 | €555,452 | -€9,761 | -1.7% |
| Equity | 10/15 | -€167,163 | -€185,149 | -€17,986 | -10.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,163 | -€247,149 | -€17,986 | -7.8% |
| Amounts payable | 17/49 | €732,377 | €740,601 | +€8,225 | +1.1% |
| Amounts payable after more than one year | 17 | €728,212 | €0 | -€728,212 | -100.0% |
| Other amounts payable | 178/9 | €728,212 | €0 | -€728,212 | -100.0% |
| Amounts payable within one year | 42/48 | €4,151 | €740,601 | +€736,450 | +17741.1% |
| Trade debts | 44 | €4,151 | €5,768 | +€1,617 | +38.9% |
| Suppliers | 440/4 | €4,151 | €5,768 | +€1,617 | +38.9% |
| Other amounts payable | 47/48 | - | €734,834 | +€734,834 | |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,837 | €17,575 | +€738 | +4.4% |
| Other operating charges | 640/8 | €118 | €1,979 | +€1,861 | +1577.1% |
| Gross operating margin | 9900 | -€2,717 | €1,240 | +€3,957 | |
| Operating profit (loss) | 9901 | -€19,672 | -€18,314 | +€1,358 | +6.9% |
| Financial income | 75/76B | €737 | €727 | -€9 | -1.3% |
| Recurring financial income | 75 | €737 | €727 | -€9 | -1.3% |
| Financial charges | 65/66B | €234 | €260 | +€26 | +11.1% |
| Recurring financial charges | 65 | €234 | €260 | +€26 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,169 | -€17,847 | +€1,322 | +6.9% |
| Income taxes | 67/77 | €96 | €139 | +€43 | +44.8% |
| Profit (loss) for the period | 9904 | -€19,265 | -€17,986 | +€1,279 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,265 | -€17,986 | +€1,279 | +6.6% |
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 4 October 2026 via checked.be.