FIMATIC: 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.
FIMATIC
Largest movements
- Cash +€7,051
up €7,051 (+272.4%), from €2,589 to €9,640
mainly Other debts (+€3,600) and Depreciation (+€3,600)
- Tangible fixed assets -€3,600
down €3,600 (-4.6%), from €78,974 to €75,374
of which Land and buildings: -€14,873
- Other debts +€3,600
new in 2024: €3,600
- Debts after one year -€3,468
no longer reported in 2024 (was €3,468)
- Profit (loss) carried forward +€2,383
up €2,383 (+4.9%), from -€48,372 to -€45,989
- Accrued charges and deferred income +€976
up €976 (+516.3%), from €189 to €1,165
- Gross operating margin -€1,776
down €1,776 (-17.8%), from €9,951 to €8,175
- Depreciation -€636
down €636 (-15.0%), from €4,236 to €3,600
- Financial charges -€189
down €189 (-75.7%), from €250 to €61
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,333 | €85,824 | +€3,491 | +4.2% |
| Fixed assets | 21/28 | €78,974 | €75,374 | -€3,600 | -4.6% |
| Tangible fixed assets | 22/27 | €78,974 | €75,374 | -€3,600 | -4.6% |
| Land and buildings | 22 | €67,199 | €52,326 | -€14,873 | -22.1% |
| Plant, machinery and equipment | 23 | €11,776 | €23,048 | +€11,273 | +95.7% |
| Current assets | 29/58 | €3,358 | €10,450 | +€7,091 | +211.2% |
| Cash at bank and in hand | 54/58 | €2,589 | €9,640 | +€7,051 | +272.4% |
| Deferred charges and accrued income | 490/1 | €769 | €810 | +€40 | +5.2% |
| Total equity and liabilities | 10/49 | €82,333 | €85,824 | +€3,491 | +4.2% |
| Equity | 10/15 | €63,675 | €66,058 | +€2,383 | +3.7% |
| Contributions | 10/11 | €112,048 | €112,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,372 | -€45,989 | +€2,383 | +4.9% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €3,657 | €4,765 | +€1,108 | +30.3% |
| Amounts payable after more than one year | 17 | €3,468 | - | -€3,468 | |
| Other amounts payable | 178/9 | €3,468 | - | -€3,468 | |
| Amounts payable within one year | 42/48 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | - | €3,600 | +€3,600 | |
| Accrued charges and deferred income | 492/3 | €189 | €1,165 | +€976 | +516.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,236 | €3,600 | -€636 | -15.0% |
| Other operating charges | 640/8 | €2,203 | €2,131 | -€72 | -3.3% |
| Gross operating margin | 9900 | €9,951 | €8,175 | -€1,776 | -17.8% |
| Operating profit (loss) | 9901 | €3,511 | €2,444 | -€1,067 | -30.4% |
| Financial charges | 65/66B | €250 | €61 | -€189 | -75.7% |
| Recurring financial charges | 65 | €250 | €61 | -€189 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €3,261 | €2,383 | -€878 | -26.9% |
| Profit (loss) for the period | 9904 | €3,261 | €2,383 | -€878 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,261 | €2,383 | -€878 | -26.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.