FIMECO-BEHEER: 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.
FIMECO-BEHEER
Largest movements
- Receivables within one year -€18,084
down €18,084 (-30.9%), from €58,587 to €40,503
of which Other amounts receivable: -€18,084
- Profit (loss) carried forward -€31,321
down €31,321 (-11.3%), from €276,747 to €245,426
- Other debts +€11,600
up €11,600 (+34.6%), from €33,568 to €45,168
- Write-downs +€18,818
no longer reported in 2024 (was -€18,818)
- Taxes +€16,968
up €16,968 (+1,600,757%), from €1 to €16,969
- Gross operating margin +€12,704
up €12,704 (+63.0%), from -€20,175 to -€7,471
- Other operating charges +€2,278
up €2,278 (+52.1%), from €4,373 to €6,651
- Financial charges -€1,232
down €1,232 (-83.8%), from €1,471 to €239
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.
Derived cash bridge
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 | €861,422 | €844,166 | -€17,256 | -2.0% |
| Fixed assets | 21/28 | €350,000 | €350,000 | = | 0.0% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €511,422 | €494,166 | -€17,256 | -3.4% |
| Amounts receivable after more than one year | 29 | €452,835 | €452,835 | = | 0.0% |
| Trade receivables | 290 | €452,835 | €452,835 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,587 | €40,503 | -€18,084 | -30.9% |
| Trade receivables | 40 | €7,164 | €7,164 | = | 0.0% |
| Other amounts receivable | 41 | €51,423 | €33,339 | -€18,084 | -35.2% |
| Cash at bank and in hand | 54/58 | - | €828 | +€828 | |
| Total equity and liabilities | 10/49 | €861,422 | €844,166 | -€17,256 | -2.0% |
| Equity | 10/15 | €598,119 | €566,798 | -€31,321 | -5.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €302,780 | €302,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €302,780 | €302,780 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,915 | €2,915 | = | 0.0% |
| Other | 1319 | €299,866 | €299,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | €276,747 | €245,426 | -€31,321 | -11.3% |
| Amounts payable | 17/49 | €263,303 | €277,368 | +€14,065 | +5.3% |
| Amounts payable within one year | 42/48 | €263,303 | €277,368 | +€14,065 | +5.3% |
| Financial debts | 43 | €793 | - | -€793 | |
| Credit institutions | 430/8 | €793 | - | -€793 | |
| Trade debts | 44 | €142,395 | €145,132 | +€2,737 | +1.9% |
| Suppliers | 440/4 | €142,395 | €145,132 | +€2,737 | +1.9% |
| Taxes, remuneration and social security | 45 | €86,547 | €87,068 | +€521 | +0.6% |
| Taxes | 450/3 | €86,547 | €87,068 | +€521 | +0.6% |
| Other amounts payable | 47/48 | €33,568 | €45,168 | +€11,600 | +34.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€18,818 | - | +€18,818 | |
| Other operating charges | 640/8 | €4,373 | €6,651 | +€2,278 | +52.1% |
| Gross operating margin | 9900 | -€20,175 | -€7,471 | +€12,704 | +63.0% |
| Operating profit (loss) | 9901 | -€5,730 | -€14,121 | -€8,392 | -146% |
| Financial income | 75/76B | €4 | €8 | +€5 | +127% |
| Recurring financial income | 75 | €4 | €8 | +€5 | +127% |
| Financial charges | 65/66B | €1,471 | €239 | -€1,232 | -83.8% |
| Recurring financial charges | 65 | €1,471 | €239 | -€1,232 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,197 | -€14,352 | -€7,155 | -99.4% |
| Income taxes | 67/77 | €1 | €16,969 | +€16,968 | +1,600,757% |
| Profit (loss) for the period | 9904 | -€7,198 | -€31,321 | -€24,123 | -335% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,198 | -€31,321 | -€24,123 | -335% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.