FIMETRA: 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.
FIMETRA
Largest movements
- Receivables within one year -€17,487
down €17,487 (-100%), from €17,487 to €0
of which Trade receivables: -€16,142
- Tangible fixed assets -€14,290
down €14,290 (-37.5%), from €38,106 to €23,815
of which Furniture and vehicles: -€13,971
- Deferred charges and accrued income -€968
down €968 (-100%), from €968 to €0
- Trade debts -€14,476
down €14,476 (-97.5%), from €14,846 to €370
- Other debts -€6,499
down €6,499 (-30.1%), from €21,604 to €15,105
- Reserves -€5,269
down €5,269 (-68.6%), from €7,676 to €2,407
- Short-term financial debts -€4,947
down €4,947 (-97.7%), from €5,063 to €116
- Accrued charges and deferred income -€1,295
down €1,295 (-100%), from €1,295 to €0
- Gross operating margin +€17,738
up €17,738, from -€3,778 to €13,959
- Financial charges -€1,295
down €1,295 (-53.8%), from €2,407 to €1,112
- Other operating charges +€1,134
up €1,134 (+95.6%), from €1,186 to €2,321
- Depreciation -€976
down €976 (-7.0%), from €13,985 to €13,009
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,560 | €23,815 | -€32,745 | -57.9% |
| Fixed assets | 21/28 | €38,106 | €23,815 | -€14,290 | -37.5% |
| Tangible fixed assets | 22/27 | €38,106 | €23,815 | -€14,290 | -37.5% |
| Land and buildings | 22 | €319 | €0 | -€319 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €37,786 | €23,815 | -€13,971 | -37.0% |
| Current assets | 29/58 | €18,455 | €0 | -€18,455 | -100% |
| Amounts receivable within one year | 40/41 | €17,487 | €0 | -€17,487 | -100% |
| Trade receivables | 40 | €16,142 | €0 | -€16,142 | -100% |
| Other amounts receivable | 41 | €1,344 | €0 | -€1,344 | -100% |
| Deferred charges and accrued income | 490/1 | €968 | €0 | -€968 | -100% |
| Total equity and liabilities | 10/49 | €56,560 | €23,815 | -€32,745 | -57.9% |
| Equity | 10/15 | €10,676 | €5,407 | -€5,269 | -49.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,676 | €2,407 | -€5,269 | -68.6% |
| Distributable reserves | 133 | €7,676 | €2,407 | -€5,269 | -68.6% |
| Amounts payable | 17/49 | €45,884 | €18,409 | -€27,476 | -59.9% |
| Amounts payable within one year | 42/48 | €44,590 | €18,409 | -€26,181 | -58.7% |
| Financial debts | 43 | €5,063 | €116 | -€4,947 | -97.7% |
| Credit institutions | 430/8 | €5,063 | €116 | -€4,947 | -97.7% |
| Trade debts | 44 | €14,846 | €370 | -€14,476 | -97.5% |
| Suppliers | 440/4 | €14,846 | €370 | -€14,476 | -97.5% |
| Taxes, remuneration and social security | 45 | €3,077 | €2,818 | -€259 | -8.4% |
| Taxes | 450/3 | €3,077 | €2,818 | -€259 | -8.4% |
| Other amounts payable | 47/48 | €21,604 | €15,105 | -€6,499 | -30.1% |
| Accrued charges and deferred income | 492/3 | €1,295 | €0 | -€1,295 | -100% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,985 | €13,009 | -€976 | -7.0% |
| Other operating charges | 640/8 | €1,186 | €2,321 | +€1,134 | +95.6% |
| Non-recurring operating charges | 66A | - | €2,647 | +€2,647 | |
| Gross operating margin | 9900 | -€3,778 | €13,959 | +€17,738 | |
| Operating profit (loss) | 9901 | -€18,950 | -€4,018 | +€14,932 | +78.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,407 | €1,112 | -€1,295 | -53.8% |
| Recurring financial charges | 65 | €2,407 | €1,112 | -€1,295 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,357 | -€5,130 | +€16,227 | +76.0% |
| Income taxes | 67/77 | €223 | €139 | -€84 | -37.8% |
| Profit (loss) for the period | 9904 | -€21,580 | -€5,269 | +€16,311 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,580 | -€5,269 | +€16,311 | +75.6% |
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 13 October 2026 via checked.be.