FIMECON: 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.
FIMECON
Largest movements
- Cash -€15,153
down €15,153 (-44.3%), from €34,230 to €19,077
mainly Other debts (-€28,676) and Receivables within one year (-€12,234)
- Receivables within one year +€12,234
up €12,234 (+6.4%), from €191,870 to €204,103
of which Trade receivables: +€13,170
- Tangible fixed assets -€4,436
down €4,436 (-26.6%), from €16,676 to €12,240
- Other debts -€28,676
down €28,676 (-71.7%), from €39,985 to €11,309
- Reserves +€13,945
up €13,945 (+11.1%), from €125,884 to €139,829
of which Distributable reserves: +€13,945
- Trade debts +€4,869
up €4,869 (+25.8%), from €18,849 to €23,719
- Tax, wage and social debts +€3,920
up €3,920 (+9.7%), from €40,448 to €44,368
of which Taxes: +€4,851
- Gross operating margin -€6,425
down €6,425 (-5.9%), from €108,641 to €102,217
- Staff costs +€3,647
up €3,647 (+5.1%), from €70,972 to €74,620
- Taxes -€2,302
down €2,302 (-25.4%), from €9,064 to €6,761
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 | €244,610 | €238,266 | -€6,344 | -2.6% |
| Fixed assets | 21/28 | €16,676 | €12,240 | -€4,436 | -26.6% |
| Tangible fixed assets | 22/27 | €16,676 | €12,240 | -€4,436 | -26.6% |
| Furniture and vehicles | 24 | €16,676 | €12,240 | -€4,436 | -26.6% |
| Current assets | 29/58 | €227,934 | €226,026 | -€1,908 | -0.8% |
| Amounts receivable within one year | 40/41 | €191,870 | €204,103 | +€12,234 | +6.4% |
| Trade receivables | 40 | €190,933 | €204,103 | +€13,170 | +6.9% |
| Other amounts receivable | 41 | €936 | €0 | -€936 | -100.0% |
| Cash at bank and in hand | 54/58 | €34,230 | €19,077 | -€15,153 | -44.3% |
| Deferred charges and accrued income | 490/1 | €1,834 | €2,846 | +€1,012 | +55.2% |
| Total equity and liabilities | 10/49 | €244,610 | €238,266 | -€6,344 | -2.6% |
| Equity | 10/15 | €144,484 | €158,429 | +€13,945 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,884 | €139,829 | +€13,945 | +11.1% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €117,884 | €131,829 | +€13,945 | +11.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €100,126 | €79,837 | -€20,289 | -20.3% |
| Amounts payable within one year | 42/48 | €99,283 | €79,396 | -€19,886 | -20.0% |
| Trade debts | 44 | €18,849 | €23,719 | +€4,869 | +25.8% |
| Suppliers | 440/4 | €18,849 | €23,719 | +€4,869 | +25.8% |
| Taxes, remuneration and social security | 45 | €40,448 | €44,368 | +€3,920 | +9.7% |
| Taxes | 450/3 | €33,129 | €37,980 | +€4,851 | +14.6% |
| Remuneration and social security | 454/9 | €7,319 | €6,388 | -€931 | -12.7% |
| Other amounts payable | 47/48 | €39,985 | €11,309 | -€28,676 | -71.7% |
| Accrued charges and deferred income | 492/3 | €844 | €441 | -€403 | -47.8% |
| Remuneration, social security and pensions | 62 | €70,972 | €74,620 | +€3,647 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,436 | €4,436 | = | 0.0% |
| Other operating charges | 640/8 | €1,817 | €1,944 | +€127 | +7.0% |
| Gross operating margin | 9900 | €108,641 | €102,217 | -€6,425 | -5.9% |
| Operating profit (loss) | 9901 | €31,415 | €21,216 | -€10,199 | -32.5% |
| Financial income | 75/76B | €21 | €1 | -€20 | -96.4% |
| Recurring financial income | 75 | €21 | €1 | -€20 | -96.4% |
| Financial charges | 65/66B | €970 | €510 | -€459 | -47.4% |
| Recurring financial charges | 65 | €970 | €510 | -€459 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €30,466 | €20,707 | -€9,760 | -32.0% |
| Income taxes | 67/77 | €9,064 | €6,761 | -€2,302 | -25.4% |
| Profit (loss) for the period | 9904 | €21,403 | €13,945 | -€7,457 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,403 | €13,945 | -€7,457 | -34.8% |
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 11 October 2026 via checked.be.