FIMELDA: 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.
FIMELDA
Largest movements
- Current investments +€15,113
up €15,113 (+100%), from €15,045 to €30,157
- Receivables within one year -€4,817
down €4,817 (-50.9%), from €9,458 to €4,640
- Cash +€2,658
up €2,658 (+20.1%), from €13,225 to €15,883
mainly Net result for the year (+€9,048) and Receivables within one year (+€4,817)
- Intangible fixed assets -€2,143
no longer reported in 2025 (was €2,143)
- Profit (loss) carried forward +€9,048
up €9,048 (+124%), from €7,280 to €16,327
- Tax, wage and social debts +€1,184
up €1,184 (+14.9%), from €7,945 to €9,129
of which Taxes: +€2,771
- Turnover +€13,621
up €13,621 (+5.6%), from €243,948 to €257,568
- Gross operating margin +€9,282
up €9,282 (+24.7%), from €37,521 to €46,803
- Purchases and services +€9,008
up €9,008 (+4.4%), from €206,464 to €215,472
- Taxes +€3,479
up €3,479 (+42,531%), from €8 to €3,487
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 | €40,075 | €50,886 | +€10,811 | +27.0% |
| Fixed assets | 21/28 | €2,348 | €205 | -€2,143 | -91.3% |
| Intangible fixed assets | 21 | €2,143 | - | -€2,143 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €37,727 | €50,681 | +€12,953 | +34.3% |
| Amounts receivable within one year | 40/41 | €9,458 | €4,640 | -€4,817 | -50.9% |
| Trade receivables | 40 | €9,458 | €4,640 | -€4,817 | -50.9% |
| Current investments | 50/53 | €15,045 | €30,157 | +€15,113 | +100% |
| Cash at bank and in hand | 54/58 | €13,225 | €15,883 | +€2,658 | +20.1% |
| Total equity and liabilities | 10/49 | €40,075 | €50,886 | +€10,811 | +27.0% |
| Equity | 10/15 | €29,480 | €38,527 | +€9,048 | +30.7% |
| Contributions | 10/11 | €20,200 | €20,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,280 | €16,327 | +€9,048 | +124% |
| Amounts payable | 17/49 | €10,596 | €12,358 | +€1,763 | +16.6% |
| Amounts payable within one year | 42/48 | €10,596 | €12,358 | +€1,763 | +16.6% |
| Trade debts | 44 | €413 | €799 | +€386 | +93.6% |
| Suppliers | 440/4 | €413 | €799 | +€386 | +93.6% |
| Taxes, remuneration and social security | 45 | €7,945 | €9,129 | +€1,184 | +14.9% |
| Taxes | 450/3 | €4,016 | €6,787 | +€2,771 | +69.0% |
| Remuneration and social security | 454/9 | €3,929 | €2,341 | -€1,587 | -40.4% |
| Other amounts payable | 47/48 | €2,238 | €2,431 | +€193 | +8.6% |
| Turnover | 70 | €243,948 | €257,568 | +€13,621 | +5.6% |
| Non-recurring operating income | 76A | €38 | €4,707 | +€4,669 | +12,349% |
| Goods, raw materials, services and sundry goods | 60/61 | €206,464 | €215,472 | +€9,008 | +4.4% |
| Remuneration, social security and pensions | 62 | €28,388 | €30,435 | +€2,046 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,143 | €2,143 | -€0 | 0.0% |
| Other operating charges | 640/8 | €214 | €235 | +€21 | +9.9% |
| Gross operating margin | 9900 | €37,521 | €46,803 | +€9,282 | +24.7% |
| Operating profit (loss) | 9901 | €6,776 | €13,990 | +€7,214 | +106% |
| Financial income | 75/76B | €155 | €161 | +€5 | +3.4% |
| Recurring financial income | 75 | €155 | €161 | +€5 | +3.4% |
| Financial charges | 65/66B | €485 | €1,616 | +€1,131 | +233% |
| Recurring financial charges | 65 | €485 | €1,616 | +€1,131 | +233% |
| Profit (loss) for the period before taxes | 9903 | €6,447 | €12,535 | +€6,088 | +94.4% |
| Income taxes | 67/77 | €8 | €3,487 | +€3,479 | +42,531% |
| Profit (loss) for the period | 9904 | €6,438 | €9,048 | +€2,609 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,438 | €9,048 | +€2,609 | +40.5% |
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 17 October 2026 via checked.be.