Fimcon: 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.
Fimcon
Largest movements
- Cash -€10,406
down €10,406 (-67.9%), from €15,324 to €4,919
mainly Other debts (-€10,150) and Tax, wage and social debts (-€7,409)
- Receivables within one year +€3,101
up €3,101 (+29.0%), from €10,690 to €13,791
of which Trade receivables: +€1,843
- Tangible fixed assets +€2,383
new in 2025: €2,383
- Deferred charges and accrued income +€1,095
new in 2025: €1,095
- Reserves +€20,041
new in 2025: €20,041
- Other debts -€10,150
down €10,150 (-91.7%), from €11,074 to €924
- Tax, wage and social debts -€7,409
no longer reported in 2025 (was €7,409)
- Profit (loss) carried forward -€6,227
no longer reported in 2025 (was €6,227)
- Gross operating margin +€9,588
up €9,588 (+107%), from €8,980 to €18,568
- Taxes +€2,420
up €2,420 (+131%), from €1,844 to €4,265
- Depreciation +€256
new in 2025: €256
- Other operating charges +€234
new in 2025: €234
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 | €26,015 | €22,187 | -€3,827 | -14.7% |
| Fixed assets | 21/28 | - | €2,383 | +€2,383 | |
| Tangible fixed assets | 22/27 | - | €2,383 | +€2,383 | |
| Furniture and vehicles | 24 | - | €2,383 | +€2,383 | |
| Current assets | 29/58 | €26,015 | €19,804 | -€6,211 | -23.9% |
| Amounts receivable within one year | 40/41 | €10,690 | €13,791 | +€3,101 | +29.0% |
| Trade receivables | 40 | €10,690 | €12,534 | +€1,843 | +17.2% |
| Other amounts receivable | 41 | - | €1,257 | +€1,257 | |
| Cash at bank and in hand | 54/58 | €15,324 | €4,919 | -€10,406 | -67.9% |
| Deferred charges and accrued income | 490/1 | - | €1,095 | +€1,095 | |
| Total equity and liabilities | 10/49 | €26,015 | €22,187 | -€3,827 | -14.7% |
| Equity | 10/15 | €6,327 | €20,141 | +€13,813 | +218% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €20,041 | +€20,041 | |
| Distributable reserves | 133 | - | €20,041 | +€20,041 | |
| Profit (loss) carried forward | 14 | €6,227 | - | -€6,227 | |
| Amounts payable | 17/49 | €19,688 | €2,047 | -€17,641 | -89.6% |
| Amounts payable within one year | 42/48 | €19,688 | €2,047 | -€17,641 | -89.6% |
| Trade debts | 44 | €1,204 | €1,123 | -€81 | -6.7% |
| Suppliers | 440/4 | €1,204 | €1,123 | -€81 | -6.7% |
| Taxes, remuneration and social security | 45 | €7,409 | - | -€7,409 | |
| Taxes | 450/3 | €7,409 | - | -€7,409 | |
| Other amounts payable | 47/48 | €11,074 | €924 | -€10,150 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €256 | +€256 | |
| Other operating charges | 640/8 | - | €234 | +€234 | |
| Gross operating margin | 9900 | €8,980 | €18,568 | +€9,588 | +107% |
| Operating profit (loss) | 9901 | €8,980 | €18,078 | +€9,098 | +101% |
| Financial charges | 65/66B | €50 | €0 | -€50 | -99.8% |
| Recurring financial charges | 65 | €50 | €0 | -€50 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €8,930 | €18,078 | +€9,148 | +102% |
| Income taxes | 67/77 | €1,844 | €4,265 | +€2,420 | +131% |
| Profit (loss) for the period | 9904 | €7,086 | €13,813 | +€6,727 | +94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,086 | €13,813 | +€6,727 | +94.9% |
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 19 October 2026 via checked.be.