FIMATY: 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.
FIMATY
Largest movements
- Cash +€522,510
up €522,510 (+1481.2%), from €35,275 to €557,785
mainly Current investments (+€493,170) and Net result for the year (+€172,710)
- Current investments -€493,170
no longer reported in 2025 (was €493,170)
- Deferred charges and accrued income +€105,289
up €105,289 (+4959.4%), from €2,123 to €107,412
- Receivables within one year +€31,550
up €31,550 (+44.0%), from €71,734 to €103,284
of which Trade receivables: +€31,027
- Tangible fixed assets -€18,021
down €18,021 (-28.9%), from €62,255 to €44,234
of which Furniture and vehicles: -€16,667
- Reserves +€81,834
up €81,834 (+12.8%), from €638,259 to €720,093
of which Distributable reserves: +€81,834
- Tax, wage and social debts +€57,259
up €57,259 (+493.7%), from €11,599 to €68,858
- Gross operating margin +€120,165
up €120,165 (+81.3%), from €147,714 to €267,879
- Taxes +€42,999
up €42,999 (+112.2%), from €38,314 to €81,313
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 | €664,647 | €812,845 | +€148,198 | +22.3% |
| Fixed assets | 21/28 | €62,345 | €44,364 | -€17,981 | -28.8% |
| Tangible fixed assets | 22/27 | €62,255 | €44,234 | -€18,021 | -28.9% |
| Plant, machinery and equipment | 23 | €1,965 | €1,448 | -€517 | -26.3% |
| Furniture and vehicles | 24 | €58,953 | €42,286 | -€16,667 | -28.3% |
| Other tangible fixed assets | 26 | €1,337 | €500 | -€837 | -62.6% |
| Financial fixed assets | 28 | €90 | €130 | +€40 | +44.4% |
| Current assets | 29/58 | €602,302 | €768,481 | +€166,179 | +27.6% |
| Amounts receivable within one year | 40/41 | €71,734 | €103,284 | +€31,550 | +44.0% |
| Trade receivables | 40 | €71,734 | €102,761 | +€31,027 | +43.3% |
| Other amounts receivable | 41 | - | €523 | +€523 | |
| Current investments | 50/53 | €493,170 | - | -€493,170 | |
| Cash at bank and in hand | 54/58 | €35,275 | €557,785 | +€522,510 | +1481.2% |
| Deferred charges and accrued income | 490/1 | €2,123 | €107,412 | +€105,289 | +4959.4% |
| Total equity and liabilities | 10/49 | €664,647 | €812,845 | +€148,198 | +22.3% |
| Equity | 10/15 | €644,532 | €726,366 | +€81,834 | +12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €638,259 | €720,093 | +€81,834 | +12.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €636,399 | €718,233 | +€81,834 | +12.9% |
| Profit (loss) carried forward | 14 | €73 | €73 | = | 0.0% |
| Amounts payable | 17/49 | €20,115 | €86,479 | +€66,364 | +329.9% |
| Amounts payable within one year | 42/48 | €20,115 | €86,479 | +€66,364 | +329.9% |
| Trade debts | 44 | €5,390 | €8,821 | +€3,431 | +63.7% |
| Suppliers | 440/4 | €5,390 | €8,821 | +€3,431 | +63.7% |
| Taxes, remuneration and social security | 45 | €11,599 | €68,858 | +€57,259 | +493.7% |
| Taxes | 450/3 | €11,599 | €68,858 | +€57,259 | +493.7% |
| Other amounts payable | 47/48 | €3,126 | €8,800 | +€5,674 | +181.5% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,628 | €18,621 | -€7 | 0.0% |
| Other operating charges | 640/8 | €2,253 | €1,177 | -€1,076 | -47.8% |
| Gross operating margin | 9900 | €147,714 | €267,879 | +€120,165 | +81.3% |
| Operating profit (loss) | 9901 | €126,833 | €248,081 | +€121,248 | +95.6% |
| Financial income | 75/76B | €4,511 | €6,271 | +€1,760 | +39.0% |
| Recurring financial income | 75 | €4,511 | €6,271 | +€1,760 | +39.0% |
| Financial charges | 65/66B | €415 | €329 | -€86 | -20.7% |
| Recurring financial charges | 65 | €415 | €329 | -€86 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €130,929 | €254,023 | +€123,094 | +94.0% |
| Income taxes | 67/77 | €38,314 | €81,313 | +€42,999 | +112.2% |
| Profit (loss) for the period | 9904 | €92,615 | €172,710 | +€80,095 | +86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €92,615 | €172,710 | +€80,095 | +86.5% |
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 2 October 2026 via checked.be.