FIMASOL: 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.
FIMASOL
Largest movements
- Tangible fixed assets +€87,247
up €87,247 (+3.1%), from €2.8m to €2.9m
of which Land and buildings: +€95,577
- Receivables within one year -€29,202
down €29,202 (-72.9%), from €40,060 to €10,858
- Debts after one year +€132,000
up €132,000 (+9.8%), from €1.3m to €1.5m
- Profit (loss) carried forward -€62,398
down €62,398 (-4.5%), from €1.4m to €1.3m
- Gross operating margin -€22,409
down €22,409 (-419%), from -€5,353 to -€27,762
- Taxes +€20,008
up €20,008 (+4,021%), from €498 to €20,506
- Depreciation -€5,950
down €5,950 (-41.7%), from €14,280 to €8,330
- Financial income -€5,879
down €5,879 (-85.6%), from €6,866 to €987
- Other operating charges +€629
up €629 (+10.7%), from €5,898 to €6,527
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 | €2,844,781 | €2,896,979 | +€52,198 | +1.8% |
| Fixed assets | 21/28 | €2,795,126 | €2,882,373 | +€87,247 | +3.1% |
| Tangible fixed assets | 22/27 | €2,795,126 | €2,882,373 | +€87,247 | +3.1% |
| Land and buildings | 22 | €2,744,205 | €2,839,782 | +€95,577 | +3.5% |
| Furniture and vehicles | 24 | €50,921 | €42,591 | -€8,330 | -16.4% |
| Current assets | 29/58 | €49,655 | €14,606 | -€35,049 | -70.6% |
| Amounts receivable within one year | 40/41 | €40,060 | €10,858 | -€29,202 | -72.9% |
| Other amounts receivable | 41 | €40,060 | €10,858 | -€29,202 | -72.9% |
| Cash at bank and in hand | 54/58 | €1,397 | €1,245 | -€152 | -10.9% |
| Deferred charges and accrued income | 490/1 | €8,198 | €2,503 | -€5,695 | -69.5% |
| Total equity and liabilities | 10/49 | €2,844,781 | €2,896,979 | +€52,198 | +1.8% |
| Equity | 10/15 | €1,395,518 | €1,333,120 | -€62,398 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,387,458 | €1,325,060 | -€62,398 | -4.5% |
| Amounts payable | 17/49 | €1,449,263 | €1,563,859 | +€114,596 | +7.9% |
| Amounts payable after more than one year | 17 | €1,342,000 | €1,474,000 | +€132,000 | +9.8% |
| Financial debts | 170/4 | €1,342,000 | €1,474,000 | +€132,000 | +9.8% |
| Amounts payable within one year | 42/48 | €107,263 | €89,859 | -€17,404 | -16.2% |
| Trade debts | 44 | €106,765 | €89,409 | -€17,357 | -16.3% |
| Suppliers | 440/4 | €106,765 | €89,409 | -€17,357 | -16.3% |
| Taxes, remuneration and social security | 45 | €498 | €450 | -€47 | -9.5% |
| Taxes | 450/3 | €498 | €450 | -€47 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,280 | €8,330 | -€5,950 | -41.7% |
| Other operating charges | 640/8 | €5,898 | €6,527 | +€629 | +10.7% |
| Non-recurring operating charges | 66A | - | €90 | +€90 | |
| Gross operating margin | 9900 | -€5,353 | -€27,762 | -€22,409 | -419% |
| Operating profit (loss) | 9901 | -€25,531 | -€42,709 | -€17,178 | -67.3% |
| Financial income | 75/76B | €6,866 | €987 | -€5,879 | -85.6% |
| Recurring financial income | 75 | €6,866 | €987 | -€5,879 | -85.6% |
| Financial charges | 65/66B | €218 | €170 | -€48 | -22.0% |
| Recurring financial charges | 65 | €218 | €170 | -€48 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,883 | -€41,892 | -€23,010 | -122% |
| Income taxes | 67/77 | €498 | €20,506 | +€20,008 | +4,021% |
| Profit (loss) for the period | 9904 | -€19,380 | -€62,398 | -€43,018 | -222% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,380 | -€62,398 | -€43,018 | -222% |
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 25 October 2026 via checked.be.