FiMiMa: 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.
FiMiMa
Largest movements
- Cash +€24,779
up €24,779 (+29.1%), from €85,293 to €110,072
mainly Net result for the year (+€33,906) and Trade debts (+€6,281)
- Tangible fixed assets +€15,266
up €15,266 (+442.7%), from €3,448 to €18,714
of which Plant, machinery and equipment: +€8,570
- Receivables within one year +€2,638
up €2,638 (+7.6%), from €34,637 to €37,275
of which Other amounts receivable: +€6,014
- Profit (loss) carried forward +€33,906
up €33,906 (+28.6%), from €118,465 to €152,371
- Trade debts +€6,281
new in 2025: €6,281
- Tax, wage and social debts +€2,111
up €2,111 (+37.3%), from €5,666 to €7,777
- Gross operating margin +€6,740
up €6,740 (+15.3%), from €43,937 to €50,677
- Taxes +€1,666
up €1,666 (+15.4%), from €10,828 to €12,494
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 | €126,630 | €168,928 | +€42,298 | +33.4% |
| Fixed assets | 21/28 | €3,448 | €18,714 | +€15,266 | +442.7% |
| Tangible fixed assets | 22/27 | €3,448 | €18,714 | +€15,266 | +442.7% |
| Plant, machinery and equipment | 23 | €3,448 | €12,018 | +€8,570 | +248.5% |
| Furniture and vehicles | 24 | - | €6,696 | +€6,696 | |
| Current assets | 29/58 | €123,182 | €150,214 | +€27,032 | +21.9% |
| Amounts receivable within one year | 40/41 | €34,637 | €37,275 | +€2,638 | +7.6% |
| Trade receivables | 40 | €28,773 | €25,398 | -€3,376 | -11.7% |
| Other amounts receivable | 41 | €5,864 | €11,878 | +€6,014 | +102.6% |
| Cash at bank and in hand | 54/58 | €85,293 | €110,072 | +€24,779 | +29.1% |
| Deferred charges and accrued income | 490/1 | €3,253 | €2,868 | -€385 | -11.8% |
| Total equity and liabilities | 10/49 | €126,630 | €168,928 | +€42,298 | +33.4% |
| Equity | 10/15 | €120,965 | €154,871 | +€33,906 | +28.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,465 | €152,371 | +€33,906 | +28.6% |
| Amounts payable | 17/49 | €5,666 | €14,058 | +€8,392 | +148.1% |
| Amounts payable within one year | 42/48 | €5,666 | €14,058 | +€8,392 | +148.1% |
| Trade debts | 44 | - | €6,281 | +€6,281 | |
| Suppliers | 440/4 | - | €6,281 | +€6,281 | |
| Taxes, remuneration and social security | 45 | €5,666 | €7,777 | +€2,111 | +37.3% |
| Taxes | 450/3 | €5,666 | €7,777 | +€2,111 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,765 | €4,205 | +€440 | +11.7% |
| Gross operating margin | 9900 | €43,937 | €50,677 | +€6,740 | +15.3% |
| Operating profit (loss) | 9901 | €40,172 | €46,472 | +€6,300 | +15.7% |
| Financial charges | 65/66B | €66 | €71 | +€5 | +7.6% |
| Recurring financial charges | 65 | €66 | €71 | +€5 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €40,106 | €46,400 | +€6,295 | +15.7% |
| Income taxes | 67/77 | €10,828 | €12,494 | +€1,666 | +15.4% |
| Profit (loss) for the period | 9904 | €29,277 | €33,906 | +€4,629 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,277 | €33,906 | +€4,629 | +15.8% |
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.