Fimassur: 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.
Fimassur
Largest movements
- Cash +€145,835
up €145,835 (+22,458%), from €649 to €146,484
mainly Net result for the year (+€237,007) and Other debts (+€107,617)
- Receivables within one year -€13,205
down €13,205 (-5.1%), from €260,250 to €247,045
of which Other amounts receivable: -€11,005
- Tangible fixed assets -€11,327
down €11,327 (-67.6%), from €16,749 to €5,422
of which Furniture and vehicles: -€14,302
- Other debts +€107,617
up €107,617 (+83.8%), from €128,383 to €236,000
- Trade debts +€13,251
up €13,251 (+17.6%), from €75,200 to €88,451
- Staff costs -€44,807
down €44,807 (-58.4%), from €76,744 to €31,937
- Gross operating margin +€27,561
up €27,561 (+11.2%), from €245,245 to €272,806
- Depreciation -€4,310
down €4,310 (-65.5%), from €6,575 to €2,265
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 | €277,649 | €400,199 | +€122,550 | +44.1% |
| Fixed assets | 21/28 | €16,749 | €5,422 | -€11,327 | -67.6% |
| Tangible fixed assets | 22/27 | €16,749 | €5,422 | -€11,327 | -67.6% |
| Plant, machinery and equipment | 23 | €2,447 | €5,422 | +€2,975 | +122% |
| Furniture and vehicles | 24 | €14,302 | - | -€14,302 | |
| Current assets | 29/58 | €260,900 | €394,777 | +€133,877 | +51.3% |
| Amounts receivable within one year | 40/41 | €260,250 | €247,045 | -€13,205 | -5.1% |
| Trade receivables | 40 | €2,480 | €280 | -€2,200 | -88.7% |
| Other amounts receivable | 41 | €257,770 | €246,766 | -€11,005 | -4.3% |
| Cash at bank and in hand | 54/58 | €649 | €146,484 | +€145,835 | +22,458% |
| Deferred charges and accrued income | 490/1 | - | €1,247 | +€1,247 | |
| Total equity and liabilities | 10/49 | €277,649 | €400,199 | +€122,550 | +44.1% |
| Equity | 10/15 | €63,251 | €64,258 | +€1,007 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,051 | €58,058 | +€1,007 | +1.8% |
| Distributable reserves | 133 | €57,051 | €58,058 | +€1,007 | +1.8% |
| Amounts payable | 17/49 | €214,398 | €335,941 | +€121,543 | +56.7% |
| Amounts payable within one year | 42/48 | €214,398 | €335,941 | +€121,543 | +56.7% |
| Trade debts | 44 | €75,200 | €88,451 | +€13,251 | +17.6% |
| Suppliers | 440/4 | €75,200 | €88,451 | +€13,251 | +17.6% |
| Taxes, remuneration and social security | 45 | €10,815 | €11,491 | +€675 | +6.2% |
| Taxes | 450/3 | €1,971 | €1,065 | -€906 | -46.0% |
| Remuneration and social security | 454/9 | €8,845 | €10,426 | +€1,581 | +17.9% |
| Other amounts payable | 47/48 | €128,383 | €236,000 | +€107,617 | +83.8% |
| Non-recurring operating income | 76A | - | €3,476 | +€3,476 | |
| Remuneration, social security and pensions | 62 | €76,744 | €31,937 | -€44,807 | -58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,575 | €2,265 | -€4,310 | -65.5% |
| Other operating charges | 640/8 | €1,272 | €640 | -€632 | -49.7% |
| Gross operating margin | 9900 | €245,245 | €272,806 | +€27,561 | +11.2% |
| Operating profit (loss) | 9901 | €160,655 | €237,964 | +€77,309 | +48.1% |
| Financial income | 75/76B | €401 | €424 | +€23 | +5.8% |
| Recurring financial income | 75 | €401 | €424 | +€23 | +5.8% |
| Financial charges | 65/66B | €202 | €189 | -€13 | -6.5% |
| Recurring financial charges | 65 | €202 | €189 | -€13 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €160,853 | €238,199 | +€77,346 | +48.1% |
| Income taxes | 67/77 | €2,061 | €1,192 | -€868 | -42.1% |
| Profit (loss) for the period | 9904 | €158,793 | €237,007 | +€78,214 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €158,793 | €237,007 | +€78,214 | +49.3% |
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 27 October 2026 via checked.be.