Fimatec: 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.
What changed
Fimatec
NACE 46.140, Agents in the wholesale of industrial machinery, ships and aircraft
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€44,595
2024 · €201,490-€156,896
Equity
€1.6m
2024 · €1.5m+€35,495
Cash
€42,886
2024 · €116,157-€73,271
Balance sheet total
€14.9m
2024 · €14.3m+€583,371
Largest movements
Assets
- Receivables within one year +€1.6m
up €1.6m (+202.1%), from €775,137 to €2.3m
of which Trade receivables: +€1.7m
- Stocks and contracts -€468,238
down €468,238 (-4.8%), from €9.8m to €9.3m
- Tangible fixed assets -€431,161
down €431,161 (-12.1%), from €3.6m to €3.1m
of which Plant, machinery and equipment: -€277,000
Equity and liabilities
- Short-term financial debts +€850,000
up €850,000 (+29.6%), from €2.9m to €3.7m
- Debts after one year -€221,048
down €221,048 (-7.9%), from €2.8m to €2.6m
- Trade debts -€173,984
down €173,984 (-14.4%), from €1.2m to €1.0m
Income statement
- Gross operating margin -€296,323
down €296,323 (-10.2%), from €2.9m to €2.6m
- Depreciation -€84,946
down €84,946 (-6.6%), from €1.3m to €1.2m
- Taxes -€59,665
down €59,665 (-66.1%), from €90,324 to €30,659
- Staff costs -€50,331
down €50,331 (-6.3%), from €800,601 to €750,270
- Write-downs +€45,807
up €45,807 (+265.4%), from €17,257 to €63,064
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.
Result 2024
€201,490
Gross operating margin
-€296,323
Staff costs
+€50,331
Depreciation
+€84,946
Write-downs
-€45,807
Other operating charges
+€1,856
Financial income
-€32,523
Financial charges
+€20,960
Taxes
+€59,665
Result 2025
€44,595
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.
From operations
+€56,956
Investment
-€772,910
Financing
+€642,683
Cash 2024
€116,157
From operations (derived)
+€56,956
Net result for the year
+€44,595
Depreciation
+€1.2m
Stocks and contracts
+€468,238
Receivables within one year
-€1.6m
Deferred charges and accrued income
+€10,814
Trade debts
-€173,984
Tax, wage and social debts
+€47,574
Other debts
+€55,665
Accrued charges and deferred income
-€33,161
Investment (derived)
-€772,910
Investment in fixed assets (net)
-€772,910
Financing
+€642,683
Debts after one year
-€221,048
Current portion of long-term debt
+€22,831
Short-term financial debts
+€850,000
Contributions, distributions and other
-€9,100
Cash 2025
€42,886
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,278,968 | €14,862,339 | +€583,371 | +4.1% |
| Fixed assets | 21/28 | €3,565,134 | €3,133,973 | -€431,161 | -12.1% |
| Tangible fixed assets | 22/27 | €3,565,134 | €3,133,973 | -€431,161 | -12.1% |
| Plant, machinery and equipment | 23 | €2,031,611 | €1,754,610 | -€277,000 | -13.6% |
| Furniture and vehicles | 24 | €68,565 | €67,659 | -€906 | -1.3% |
| Leasing and similar rights | 25 | €1,237,554 | €1,023,509 | -€214,045 | -17.3% |
| Other tangible fixed assets | 26 | €227,404 | €288,194 | +€60,790 | +26.7% |
| Current assets | 29/58 | €10,713,834 | €11,728,367 | +€1.0m | +9.5% |
| Stocks and contracts in progress | 3 | €9,771,190 | €9,302,952 | -€468,238 | -4.8% |
| Stocks | 30/36 | €9,771,190 | €9,302,952 | -€468,238 | -4.8% |
| Amounts receivable within one year | 40/41 | €775,137 | €2,341,993 | +€1.6m | +202.1% |
| Trade receivables | 40 | €661,313 | €2,328,742 | +€1.7m | +252.1% |
| Other amounts receivable | 41 | €113,824 | €13,251 | -€100,573 | -88.4% |
| Cash at bank and in hand | 54/58 | €116,157 | €42,886 | -€73,271 | -63.1% |
| Deferred charges and accrued income | 490/1 | €51,349 | €40,535 | -€10,814 | -21.1% |
| Total equity and liabilities | 10/49 | €14,278,968 | €14,862,339 | +€583,371 | +4.1% |
| Equity | 10/15 | €1,528,264 | €1,563,759 | +€35,495 | +2.3% |
| Contributions | 10/11 | €323,006 | €323,006 | = | 0.0% |
| Reserves | 13 | €1,072,309 | €1,116,904 | +€44,595 | +4.2% |
| Distributable reserves | 133 | €1,072,309 | €1,116,904 | +€44,595 | +4.2% |
| Investment grants | 15 | €132,949 | €123,849 | -€9,100 | -6.8% |
| Provisions and deferred taxes | 16 | €65,000 | €65,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €65,000 | €65,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €65,000 | €65,000 | = | 0.0% |
| Amounts payable | 17/49 | €12,685,704 | €13,233,581 | +€547,877 | +4.3% |
| Amounts payable after more than one year | 17 | €2,802,160 | €2,581,112 | -€221,048 | -7.9% |
| Financial debts | 170/4 | €2,802,160 | €2,581,112 | -€221,048 | -7.9% |
| Amounts payable within one year | 42/48 | €9,775,870 | €10,577,955 | +€802,085 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €261,402 | €284,233 | +€22,831 | +8.7% |
| Financial debts | 43 | €2,875,000 | €3,725,000 | +€850,000 | +29.6% |
| Credit institutions | 430/8 | €2,875,000 | €3,725,000 | +€850,000 | +29.6% |
| Trade debts | 44 | €1,208,893 | €1,034,909 | -€173,984 | -14.4% |
| Suppliers | 440/4 | €1,208,893 | €1,034,909 | -€173,984 | -14.4% |
| Taxes, remuneration and social security | 45 | €138,795 | €186,369 | +€47,574 | +34.3% |
| Taxes | 450/3 | €40,314 | €90,915 | +€50,601 | +125.5% |
| Remuneration and social security | 454/9 | €98,481 | €95,453 | -€3,027 | -3.1% |
| Other amounts payable | 47/48 | €5,291,780 | €5,347,445 | +€55,665 | +1.1% |
| Accrued charges and deferred income | 492/3 | €107,674 | €74,514 | -€33,161 | -30.8% |
| Non-recurring operating income | 76A | €9,348 | €14,929 | +€5,581 | +59.7% |
| Remuneration, social security and pensions | 62 | €800,601 | €750,270 | -€50,331 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,289,017 | €1,204,071 | -€84,946 | -6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,257 | €63,064 | +€45,807 | +265.4% |
| Other operating charges | 640/8 | €23,281 | €21,425 | -€1,856 | -8.0% |
| Gross operating margin | 9900 | €2,905,290 | €2,608,967 | -€296,323 | -10.2% |
| Operating profit (loss) | 9901 | €775,134 | €570,137 | -€204,998 | -26.4% |
| Financial income | 75/76B | €53,278 | €20,755 | -€32,523 | -61.0% |
| Recurring financial income | 75 | €53,278 | €20,755 | -€32,523 | -61.0% |
| Financial charges | 65/66B | €536,598 | €515,638 | -€20,960 | -3.9% |
| Recurring financial charges | 65 | €536,598 | €515,638 | -€20,960 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €291,814 | €75,253 | -€216,561 | -74.2% |
| Income taxes | 67/77 | €90,324 | €30,659 | -€59,665 | -66.1% |
| Profit (loss) for the period | 9904 | €201,490 | €44,595 | -€156,896 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €201,490 | €44,595 | -€156,896 | -77.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.