FIMATEX: 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.
FIMATEX
Largest movements
- Cash -€320,819
down €320,819 (-90.7%), from €353,742 to €32,923
mainly Other debts (-€162,500) and Receivables within one year (-€105,806)
- Receivables within one year +€105,806
up €105,806 (+341.3%), from €31,000 to €136,806
- Deferred charges and accrued income +€12,379
up €12,379 (+45.3%), from €27,334 to €39,713
- Tangible fixed assets -€12,286
down €12,286 (-2.5%), from €482,186 to €469,899
- Other debts -€162,500
down €162,500 (-28.5%), from €570,000 to €407,500
- Profit (loss) carried forward -€59,355
down €59,355 (-4.1%), from -€1.5m to -€1.5m
- Gross operating margin -€11,895
down €11,895 (-69.4%), from €17,147 to €5,252
- Other operating charges +€633
up €633 (+5.3%), from €11,893 to €12,526
- Depreciation +€461
up €461 (+2.2%), from €21,230 to €21,691
- Financial income +€302
up €302 (+4.3%), from €6,983 to €7,285
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,053,352 | €838,432 | -€214,921 | -20.4% |
| Fixed assets | 21/28 | €482,964 | €470,678 | -€12,286 | -2.5% |
| Tangible fixed assets | 22/27 | €482,186 | €469,899 | -€12,286 | -2.5% |
| Land and buildings | 22 | €482,186 | €469,899 | -€12,286 | -2.5% |
| Financial fixed assets | 28 | €778 | €778 | = | 0.0% |
| Current assets | 29/58 | €570,388 | €367,754 | -€202,634 | -35.5% |
| Amounts receivable after more than one year | 29 | €158,312 | €158,312 | = | 0.0% |
| Other amounts receivable | 291 | €158,312 | €158,312 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,000 | €136,806 | +€105,806 | +341.3% |
| Other amounts receivable | 41 | €31,000 | €136,806 | +€105,806 | +341.3% |
| Cash at bank and in hand | 54/58 | €353,742 | €32,923 | -€320,819 | -90.7% |
| Deferred charges and accrued income | 490/1 | €27,334 | €39,713 | +€12,379 | +45.3% |
| Total equity and liabilities | 10/49 | €1,053,352 | €838,432 | -€214,921 | -20.4% |
| Equity | 10/15 | -€318,326 | -€377,681 | -€59,355 | -18.6% |
| Contributions | 10/11 | €495,787 | €495,787 | = | 0.0% |
| Capital | 10 | €495,787 | €495,787 | = | 0.0% |
| Issued capital | 100 | €495,787 | €495,787 | = | 0.0% |
| Revaluation surpluses | 12 | €152,670 | €152,670 | = | 0.0% |
| Reserves | 13 | €484,323 | €484,323 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99 | €99 | = | 0.0% |
| Legal reserve | 130 | €99 | €99 | = | 0.0% |
| Distributable reserves | 133 | €484,225 | €484,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,451,106 | -€1,510,461 | -€59,355 | -4.1% |
| Amounts payable | 17/49 | €1,371,678 | €1,216,113 | -€155,566 | -11.3% |
| Amounts payable after more than one year | 17 | €750,000 | €750,000 | = | 0.0% |
| Financial debts | 170/4 | €750,000 | €750,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €571,544 | €415,978 | -€155,566 | -27.2% |
| Trade debts | 44 | €1,544 | €8,478 | +€6,934 | +449.2% |
| Suppliers | 440/4 | €1,544 | €8,478 | +€6,934 | +449.2% |
| Other amounts payable | 47/48 | €570,000 | €407,500 | -€162,500 | -28.5% |
| Accrued charges and deferred income | 492/3 | €50,135 | €50,135 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,230 | €21,691 | +€461 | +2.2% |
| Other operating charges | 640/8 | €11,893 | €12,526 | +€633 | +5.3% |
| Gross operating margin | 9900 | €17,147 | €5,252 | -€11,895 | -69.4% |
| Operating profit (loss) | 9901 | -€15,976 | -€28,966 | -€12,990 | -81.3% |
| Financial income | 75/76B | €6,983 | €7,285 | +€302 | +4.3% |
| Recurring financial income | 75 | €6,983 | €7,285 | +€302 | +4.3% |
| Financial charges | 65/66B | €37,645 | €37,674 | +€29 | +0.1% |
| Recurring financial charges | 65 | €37,645 | €37,674 | +€29 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€46,638 | -€59,355 | -€12,717 | -27.3% |
| Profit (loss) for the period | 9904 | -€46,638 | -€59,355 | -€12,717 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,638 | -€59,355 | -€12,717 | -27.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.