FIMERBEL: what changed
Two fiscal 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.
FIMERBEL
Largest movements
- Receivables within one year -€129,834
down €129,834 (-76.8%), from €169,008 to €39,174
of which Trade receivables: -€136,407
- Cash +€124,159
up €124,159 (+49.2%), from €252,231 to €376,390
mainly Receivables within one year (+€129,834) and Net result for the year (+€29,241)
- Tax, wage and social debts -€34,961
down €34,961 (-58.7%), from €59,541 to €24,580
- Reserves +€29,241
up €29,241 (+8.3%), from €352,088 to €381,329
- Gross operating margin -€202,072
down €202,072 (-82.4%), from €245,379 to €43,307
- Taxes -€59,761
down €59,761 (-81.4%), from €73,401 to €13,639
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 | €422,240 | €416,564 | -€5,675 | -1.3% |
| Current assets | 29/58 | €422,240 | €416,564 | -€5,675 | -1.3% |
| Amounts receivable within one year | 40/41 | €169,008 | €39,174 | -€129,834 | -76.8% |
| Trade receivables | 40 | €136,407 | - | -€136,407 | |
| Other amounts receivable | 41 | €32,601 | €39,174 | +€6,573 | +20.2% |
| Cash at bank and in hand | 54/58 | €252,231 | €376,390 | +€124,159 | +49.2% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €422,240 | €416,564 | -€5,675 | -1.3% |
| Equity | 10/15 | €362,088 | €391,329 | +€29,241 | +8.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €352,088 | €381,329 | +€29,241 | +8.3% |
| Distributable reserves | 133 | €352,088 | €381,329 | +€29,241 | +8.3% |
| Profit (loss) carried forward | 14 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €60,151 | €25,235 | -€34,916 | -58.0% |
| Amounts payable within one year | 42/48 | €59,541 | €24,580 | -€34,961 | -58.7% |
| Taxes, remuneration and social security | 45 | €59,541 | €24,580 | -€34,961 | -58.7% |
| Taxes | 450/3 | €59,541 | €24,580 | -€34,961 | -58.7% |
| Accrued charges and deferred income | 492/3 | €610 | €655 | +€45 | +7.4% |
| Other operating charges | 640/8 | €220 | €230 | +€10 | +4.5% |
| Gross operating margin | 9900 | €245,379 | €43,307 | -€202,072 | -82.4% |
| Operating profit (loss) | 9901 | €245,159 | €43,077 | -€202,082 | -82.4% |
| Financial income | 75/76B | €1 | €0 | -€0 | -42.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -42.3% |
| Financial charges | 65/66B | €196 | €197 | +€1 | +0.6% |
| Recurring financial charges | 65 | €196 | €197 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €244,963 | €42,880 | -€202,083 | -82.5% |
| Income taxes | 67/77 | €73,401 | €13,639 | -€59,761 | -81.4% |
| Profit (loss) for the period | 9904 | €171,563 | €29,241 | -€142,322 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €171,563 | €29,241 | -€142,322 | -83.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.