Fimas: 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.
Fimas
Largest movements
- Cash +€112,250
up €112,250 (+166%), from €67,488 to €179,738
mainly Net result for the year (+€173,086) and Receivables within one year (+€78,193)
- Receivables within one year -€78,193
down €78,193 (-65.0%), from €120,274 to €42,081
of which Trade receivables: -€83,399
- Tangible fixed assets +€29,997
up €29,997 (+3.1%), from €957,674 to €987,671
of which Land and buildings: +€33,027
- Reserves +€173,086
up €173,086 (+39.3%), from €440,282 to €613,368
- Debts after one year -€69,405
down €69,405 (-12.1%), from €575,380 to €505,974
- Tax, wage and social debts -€34,904
down €34,904 (-45.3%), from €77,090 to €42,186
- Gross operating margin +€19,979
up €19,979 (+7.3%), from €274,846 to €294,824
- Taxes +€10,619
up €10,619 (+20.9%), from €50,794 to €61,413
- Depreciation +€3,925
up €3,925 (+12.5%), from €31,297 to €35,221
- Financial charges -€3,013
down €3,013 (-13.7%), from €21,984 to €18,971
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 | €1,170,796 | €1,234,850 | +€64,054 | +5.5% |
| Fixed assets | 21/28 | €958,034 | €988,031 | +€29,997 | +3.1% |
| Tangible fixed assets | 22/27 | €957,674 | €987,671 | +€29,997 | +3.1% |
| Land and buildings | 22 | €950,398 | €983,425 | +€33,027 | +3.5% |
| Plant, machinery and equipment | 23 | €3,994 | €2,377 | -€1,617 | -40.5% |
| Furniture and vehicles | 24 | €3,281 | €1,869 | -€1,413 | -43.1% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €212,762 | €246,819 | +€34,057 | +16.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,274 | €42,081 | -€78,193 | -65.0% |
| Trade receivables | 40 | €115,891 | €32,492 | -€83,399 | -72.0% |
| Other amounts receivable | 41 | €4,383 | €9,589 | +€5,206 | +119% |
| Cash at bank and in hand | 54/58 | €67,488 | €179,738 | +€112,250 | +166% |
| Total equity and liabilities | 10/49 | €1,170,796 | €1,234,850 | +€64,054 | +5.5% |
| Equity | 10/15 | €442,282 | €615,368 | +€173,086 | +39.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €440,282 | €613,368 | +€173,086 | +39.3% |
| Distributable reserves | 133 | €440,282 | €613,368 | +€173,086 | +39.3% |
| Amounts payable | 17/49 | €728,514 | €619,482 | -€109,032 | -15.0% |
| Amounts payable after more than one year | 17 | €575,380 | €505,974 | -€69,405 | -12.1% |
| Financial debts | 170/4 | €575,380 | €505,974 | -€69,405 | -12.1% |
| Amounts payable within one year | 42/48 | €153,134 | €113,507 | -€39,627 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €67,342 | €69,405 | +€2,063 | +3.1% |
| Trade debts | 44 | €8,703 | €1,916 | -€6,787 | -78.0% |
| Suppliers | 440/4 | €8,703 | €1,916 | -€6,787 | -78.0% |
| Taxes, remuneration and social security | 45 | €77,090 | €42,186 | -€34,904 | -45.3% |
| Taxes | 450/3 | €77,090 | €42,186 | -€34,904 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,297 | €35,221 | +€3,925 | +12.5% |
| Other operating charges | 640/8 | €5,193 | €6,133 | +€940 | +18.1% |
| Gross operating margin | 9900 | €274,846 | €294,824 | +€19,979 | +7.3% |
| Operating profit (loss) | 9901 | €238,356 | €253,470 | +€15,114 | +6.3% |
| Financial income | 75/76B | €750 | - | -€750 | |
| Recurring financial income | 75 | €750 | - | -€750 | |
| Financial charges | 65/66B | €21,984 | €18,971 | -€3,013 | -13.7% |
| Recurring financial charges | 65 | €21,984 | €18,971 | -€3,013 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €217,122 | €234,499 | +€17,377 | +8.0% |
| Income taxes | 67/77 | €50,794 | €61,413 | +€10,619 | +20.9% |
| Profit (loss) for the period | 9904 | €166,328 | €173,086 | +€6,759 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €166,328 | €173,086 | +€6,759 | +4.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.