FIMICONSULT: 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.
FIMICONSULT
Largest movements
- Cash +€44,263
up €44,263 (+47.2%), from €93,794 to €138,056
mainly Other debts (+€104,892) and Net result for the year (+€56,037)
- Receivables within one year -€21,772
down €21,772 (-58.7%), from €37,069 to €15,297
of which Trade receivables: -€22,698
- Other debts +€104,892
up €104,892 (+2,907%), from €3,608 to €108,500
- Reserves -€70,908
down €70,908 (-55.9%), from €126,945 to €56,037
- Debts after one year -€8,784
down €8,784 (-100%), from €8,784 to €0
- Current portion of long-term debt -€2,785
down €2,785 (-24.1%), from €11,570 to €8,784
- Tax, wage and social debts +€2,360
up €2,360 (+22.5%), from €10,497 to €12,857
of which Taxes: +€2,360
- Gross operating margin -€15,697
down €15,697 (-14.6%), from €107,688 to €91,990
- Taxes -€2,927
down €2,927 (-15.6%), from €18,754 to €15,827
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 | €169,369 | €193,176 | +€23,807 | +14.1% |
| Fixed assets | 21/28 | €37,498 | €38,760 | +€1,262 | +3.4% |
| Tangible fixed assets | 22/27 | €37,498 | €38,760 | +€1,262 | +3.4% |
| Land and buildings | 22 | €8,538 | €23,065 | +€14,527 | +170% |
| Plant, machinery and equipment | 23 | €1,456 | €3,193 | +€1,737 | +119% |
| Furniture and vehicles | 24 | €4,450 | €2,621 | -€1,828 | -41.1% |
| Leasing and similar rights | 25 | €23,055 | €9,881 | -€13,174 | -57.1% |
| Current assets | 29/58 | €131,870 | €154,416 | +€22,545 | +17.1% |
| Amounts receivable within one year | 40/41 | €37,069 | €15,297 | -€21,772 | -58.7% |
| Trade receivables | 40 | €31,823 | €9,125 | -€22,698 | -71.3% |
| Other amounts receivable | 41 | €5,246 | €6,173 | +€927 | +17.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €93,794 | €138,056 | +€44,263 | +47.2% |
| Deferred charges and accrued income | 490/1 | €1,008 | €1,062 | +€54 | +5.4% |
| Total equity and liabilities | 10/49 | €169,369 | €193,176 | +€23,807 | +14.1% |
| Equity | 10/15 | €131,945 | €61,037 | -€70,908 | -53.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €126,945 | €56,037 | -€70,908 | -55.9% |
| Distributable reserves | 133 | €126,945 | €56,037 | -€70,908 | -55.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,424 | €132,139 | +€94,715 | +253% |
| Amounts payable after more than one year | 17 | €8,784 | €0 | -€8,784 | -100% |
| Financial debts | 170/4 | €8,784 | €0 | -€8,784 | -100% |
| Amounts payable within one year | 42/48 | €28,639 | €132,139 | +€103,500 | +361% |
| Current portion of amounts payable after more than one year | 42 | €11,570 | €8,784 | -€2,785 | -24.1% |
| Trade debts | 44 | €2,965 | €1,997 | -€967 | -32.6% |
| Suppliers | 440/4 | €2,965 | €1,997 | -€967 | -32.6% |
| Taxes, remuneration and social security | 45 | €10,497 | €12,857 | +€2,360 | +22.5% |
| Taxes | 450/3 | €8,097 | €10,457 | +€2,360 | +29.2% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €3,608 | €108,500 | +€104,892 | +2,907% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,341 | €17,865 | +€525 | +3.0% |
| Other operating charges | 640/8 | €1,823 | €1,953 | +€130 | +7.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €107,688 | €91,990 | -€15,697 | -14.6% |
| Operating profit (loss) | 9901 | €88,524 | €72,171 | -€16,352 | -18.5% |
| Financial income | 75/76B | €849 | €50 | -€798 | -94.1% |
| Recurring financial income | 75 | €849 | €50 | -€798 | -94.1% |
| Financial charges | 65/66B | €476 | €357 | -€118 | -24.9% |
| Recurring financial charges | 65 | €476 | €357 | -€118 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €88,897 | €71,864 | -€17,032 | -19.2% |
| Income taxes | 67/77 | €18,754 | €15,827 | -€2,927 | -15.6% |
| Profit (loss) for the period | 9904 | €70,143 | €56,037 | -€14,106 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,143 | €56,037 | -€14,106 | -20.1% |
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 20 October 2026 via checked.be.