FIMar Consulting: what changed
Two financial 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.
FIMar Consulting
Largest movements
- Cash -€52,683
down €52,683 (-69.7%), from €75,583 to €22,900
mainly Contributions, distributions and other (-€61,576) and Other debts (-€29,046)
- Receivables within one year +€20,722
up €20,722 (+103%), from €20,090 to €40,812
of which Trade receivables: +€17,987
- Tangible fixed assets -€2,731
down €2,731 (-45.3%), from €6,032 to €3,301
of which Furniture and vehicles: -€5,044
- Other debts -€29,046
down €29,046 (-39.9%), from €72,724 to €43,678
- Current portion of long-term debt -€5,553
down €5,553 (-100%), from €5,553 to €0
- Depreciation -€6,510
down €6,510 (-50.5%), from €12,880 to €6,370
- Taxes +€1,664
up €1,664 (+10.9%), from €15,212 to €16,876
- Gross operating margin +€1,195
up €1,195 (+1.4%), from €83,383 to €84,578
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.
Derived cash bridge
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 | €104,542 | €69,852 | -€34,690 | -33.2% |
| Fixed assets | 21/28 | €6,032 | €3,301 | -€2,731 | -45.3% |
| Tangible fixed assets | 22/27 | €6,032 | €3,301 | -€2,731 | -45.3% |
| Plant, machinery and equipment | 23 | €988 | €3,301 | +€2,313 | +234% |
| Furniture and vehicles | 24 | €5,044 | €0 | -€5,044 | -100% |
| Current assets | 29/58 | €98,510 | €66,552 | -€31,959 | -32.4% |
| Amounts receivable within one year | 40/41 | €20,090 | €40,812 | +€20,722 | +103% |
| Trade receivables | 40 | €15,477 | €33,464 | +€17,987 | +116% |
| Other amounts receivable | 41 | €4,613 | €7,347 | +€2,735 | +59.3% |
| Cash at bank and in hand | 54/58 | €75,583 | €22,900 | -€52,683 | -69.7% |
| Deferred charges and accrued income | 490/1 | €2,837 | €2,840 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €104,542 | €69,852 | -€34,690 | -33.2% |
| Equity | 10/15 | €20,503 | €20,523 | +€21 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43 | €63 | +€21 | +48.1% |
| Amounts payable | 17/49 | €84,039 | €49,329 | -€34,710 | -41.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €84,039 | €49,329 | -€34,710 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | €5,553 | €0 | -€5,553 | -100% |
| Financial debts | 43 | €10 | €0 | -€10 | -100% |
| Credit institutions | 430/8 | €10 | €0 | -€10 | -100% |
| Trade debts | 44 | €2,048 | €2,197 | +€149 | +7.3% |
| Suppliers | 440/4 | €2,048 | €2,197 | +€149 | +7.3% |
| Taxes, remuneration and social security | 45 | €3,705 | €3,454 | -€250 | -6.8% |
| Taxes | 450/3 | €3,705 | €3,454 | -€250 | -6.8% |
| Other amounts payable | 47/48 | €72,724 | €43,678 | -€29,046 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,880 | €6,370 | -€6,510 | -50.5% |
| Gross operating margin | 9900 | €83,383 | €84,578 | +€1,195 | +1.4% |
| Operating profit (loss) | 9901 | €70,503 | €78,208 | +€7,705 | +10.9% |
| Financial income | 75/76B | €540 | €434 | -€106 | -19.6% |
| Recurring financial income | 75 | €540 | €434 | -€106 | -19.6% |
| Financial charges | 65/66B | €299 | €170 | -€129 | -43.1% |
| Recurring financial charges | 65 | €299 | €170 | -€129 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €70,743 | €78,472 | +€7,729 | +10.9% |
| Income taxes | 67/77 | €15,212 | €16,876 | +€1,664 | +10.9% |
| Profit (loss) for the period | 9904 | €55,532 | €61,597 | +€6,065 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,532 | €61,597 | +€6,065 | +10.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.