FIMER: 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.
What changed
FIMER
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €1.1m+€184,948
Equity
€4.5m
2024 · €4.1m+€426,918
Cash
€110,922
2024 · €247,377-€136,455
Balance sheet total
€6.4m
2024 · €6.7m-€255,259
Largest movements
Assets
- Cash -€136,455
down €136,455 (-55.2%), from €247,377 to €110,922
mainly Contributions, distributions and other (-€900,000) and Other debts (-€326,103)
- Receivables within one year -€70,621
down €70,621 (-37.8%), from €186,877 to €116,256
of which Other amounts receivable: -€117,365
Equity and liabilities
- Reserves +€426,900
up €426,900 (+10.6%), from €4.0m to €4.5m
of which Distributable reserves: +€426,900
- Other debts -€326,103
down €326,103 (-62.6%), from €520,570 to €194,467
- Debts after one year -€302,381
down €302,381 (-18.2%), from €1.7m to €1.4m
Income statement
- Turnover +€230,000
up €230,000 (+47.9%), from €480,000 to €710,000
- Taxes +€41,946
up €41,946 (+78.2%), from €53,615 to €95,562
- Financial income +€39,616
up €39,616 (+3.9%), from €1.0m to €1.1m
- Financial charges +€38,236
up €38,236 (+185.6%), from €20,604 to €58,840
- Other operating income +€35,959
up €35,959, from €0 to €35,959
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.
Result 2024
€1.1m
Turnover
+€230,000
Other operating income
+€35,959
Services and other goods
-€25,159
Depreciation
-€5,969
Other operating charges
-€227
Other operating items
-€9,091
Financial income
+€39,616
Financial charges
-€38,236
Taxes
-€41,946
Result 2025
€1.3m
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.
From operations
+€1.1m
Investment
-€26,484
Financing
-€1.2m
Cash 2024
€247,377
From operations (derived)
+€1.1m
Net result for the year
+€1.3m
Depreciation
+€60,312
Receivables after one year
+€20,835
Receivables within one year
+€70,621
Deferred charges and accrued income
-€6,480
Trade debts
-€52,846
Tax, wage and social debts
+€3,343
Other debts
-€326,103
Accrued charges and deferred income
-€1
Investment (derived)
-€26,484
Investment in fixed assets (net)
-€26,484
Financing
-€1.2m
Debts after one year
-€302,381
Current portion of long-term debt
-€8,333
Short-term financial debts
+€4,144
Contributions, distributions and other
-€900,000
Cash 2025
€110,922
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,662,221 | €6,406,962 | -€255,259 | -3.8% |
| Fixed assets | 21/28 | €5,734,910 | €5,701,082 | -€33,828 | -0.6% |
| Tangible fixed assets | 22/27 | €390,442 | €356,614 | -€33,828 | -8.7% |
| Land and buildings | 22 | €381,141 | €354,364 | -€26,777 | -7.0% |
| Furniture and vehicles | 24 | €7,051 | €0 | -€7,051 | -100.0% |
| Other tangible fixed assets | 26 | €2,250 | €2,250 | = | 0.0% |
| Financial fixed assets | 28 | €5,344,468 | €5,344,468 | = | 0.0% |
| Affiliated companies | 280/1 | €5,344,468 | €5,344,468 | = | 0.0% |
| Participating interests | 280 | €5,344,468 | €5,344,468 | = | 0.0% |
| Current assets | 29/58 | €927,312 | €705,880 | -€221,431 | -23.9% |
| Amounts receivable after more than one year | 29 | €486,593 | €465,758 | -€20,835 | -4.3% |
| Other amounts receivable | 291 | €486,593 | €465,758 | -€20,835 | -4.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €186,877 | €116,256 | -€70,621 | -37.8% |
| Trade receivables | 40 | €35,270 | €82,013 | +€46,743 | +132.5% |
| Other amounts receivable | 41 | €151,607 | €34,242 | -€117,365 | -77.4% |
| Cash at bank and in hand | 54/58 | €247,377 | €110,922 | -€136,455 | -55.2% |
| Deferred charges and accrued income | 490/1 | €6,465 | €12,945 | +€6,480 | +100.2% |
| Total equity and liabilities | 10/49 | €6,662,221 | €6,406,962 | -€255,259 | -3.8% |
| Equity | 10/15 | €4,086,538 | €4,513,455 | +€426,918 | +10.4% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €4,024,000 | €4,450,900 | +€426,900 | +10.6% |
| Non-distributable reserves | 130/1 | €43,000 | €43,000 | = | 0.0% |
| Legal reserve | 130 | €43,000 | €43,000 | = | 0.0% |
| Distributable reserves | 133 | €3,981,000 | €4,407,900 | +€426,900 | +10.7% |
| Profit (loss) carried forward | 14 | €38 | €55 | +€18 | +46.3% |
| Amounts payable | 17/49 | €2,575,683 | €1,893,507 | -€682,177 | -26.5% |
| Amounts payable after more than one year | 17 | €1,659,524 | €1,357,143 | -€302,381 | -18.2% |
| Financial debts | 170/4 | €1,659,524 | €1,357,143 | -€302,381 | -18.2% |
| Credit institutions | 173 | €1,659,524 | €1,357,143 | -€302,381 | -18.2% |
| Amounts payable within one year | 42/48 | €914,430 | €534,635 | -€379,795 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €310,714 | €302,381 | -€8,333 | -2.7% |
| Financial debts | 43 | €12,683 | €16,827 | +€4,144 | +32.7% |
| Credit institutions | 430/8 | €12,683 | €16,827 | +€4,144 | +32.7% |
| Trade debts | 44 | €57,196 | €4,351 | -€52,846 | -92.4% |
| Suppliers | 440/4 | €57,196 | €4,351 | -€52,846 | -92.4% |
| Taxes, remuneration and social security | 45 | €13,266 | €16,609 | +€3,343 | +25.2% |
| Taxes | 450/3 | €13,266 | €16,609 | +€3,343 | +25.2% |
| Other amounts payable | 47/48 | €520,570 | €194,467 | -€326,103 | -62.6% |
| Accrued charges and deferred income | 492/3 | €1,729 | €1,728 | -€1 | -0.1% |
| Operating income | 70/76A | €489,091 | €745,959 | +€256,868 | +52.5% |
| Turnover | 70 | €480,000 | €710,000 | +€230,000 | +47.9% |
| Other operating income | 74 | €0 | €35,959 | +€35,959 | |
| Non-recurring operating income | 76A | €9,091 | €0 | -€9,091 | -100.0% |
| Operating charges | 60/66A | €286,229 | €317,583 | +€31,354 | +11.0% |
| Services and other goods | 61 | €223,597 | €248,756 | +€25,159 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,343 | €60,312 | +€5,969 | +11.0% |
| Other operating charges | 640/8 | €8,288 | €8,515 | +€227 | +2.7% |
| Operating profit (loss) | 9901 | €202,862 | €428,376 | +€225,514 | +111.2% |
| Financial income | 75/76B | €1,013,327 | €1,052,943 | +€39,616 | +3.9% |
| Recurring financial income | 75 | €1,013,327 | €1,052,943 | +€39,616 | +3.9% |
| Income from financial fixed assets | 750 | €999,333 | €1,049,300 | +€49,967 | +5.0% |
| Income from current assets | 751 | €7,196 | €3,643 | -€3,553 | -49.4% |
| Other financial income | 752/9 | €6,797 | €0 | -€6,797 | -100.0% |
| Financial charges | 65/66B | €20,604 | €58,840 | +€38,236 | +185.6% |
| Recurring financial charges | 65 | €20,604 | €58,840 | +€38,236 | +185.6% |
| Debt charges | 650 | €19,557 | €58,304 | +€38,747 | +198.1% |
| Other financial charges | 652/9 | €1,046 | €535 | -€511 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €1,195,585 | €1,422,479 | +€226,894 | +19.0% |
| Income taxes | 67/77 | €53,615 | €95,562 | +€41,946 | +78.2% |
| Taxes | 670/3 | €53,615 | €95,562 | +€41,946 | +78.2% |
| Profit (loss) for the period | 9904 | €1,141,970 | €1,326,918 | +€184,948 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,141,970 | €1,326,918 | +€184,948 | +16.2% |
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 12 October 2026 via checked.be.