Fimir: 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.
Fimir
Largest movements
- Cash +€39,722
up €39,722 (+50.2%), from €79,144 to €118,866
mainly Other debts (+€77,895) and Net result for the year (+€69,047)
- Receivables within one year +€16,384
new in 2025: €16,384
- Other debts +€77,895
up €77,895 (+225.8%), from €34,495 to €112,390
- Reserves -€21,753
down €21,753 (-73.6%), from €29,553 to €7,801
- Gross operating margin +€51,244
up €51,244 (+135.5%), from €37,817 to €89,061
- Taxes +€10,183
up €10,183 (+123.2%), from €8,268 to €18,451
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 | €81,656 | €137,159 | +€55,503 | +68.0% |
| Fixed assets | 21/28 | €2,511 | €1,909 | -€602 | -24.0% |
| Tangible fixed assets | 22/27 | €2,511 | €1,909 | -€602 | -24.0% |
| Plant, machinery and equipment | 23 | €2,511 | €1,909 | -€602 | -24.0% |
| Current assets | 29/58 | €79,144 | €135,250 | +€56,105 | +70.9% |
| Amounts receivable within one year | 40/41 | - | €16,384 | +€16,384 | |
| Trade receivables | 40 | - | €16,384 | +€16,384 | |
| Cash at bank and in hand | 54/58 | €79,144 | €118,866 | +€39,722 | +50.2% |
| Total equity and liabilities | 10/49 | €81,656 | €137,159 | +€55,503 | +68.0% |
| Equity | 10/15 | €32,553 | €10,801 | -€21,753 | -66.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,553 | €7,801 | -€21,753 | -73.6% |
| Distributable reserves | 133 | €29,553 | €7,801 | -€21,753 | -73.6% |
| Amounts payable | 17/49 | €49,102 | €126,358 | +€77,256 | +157.3% |
| Amounts payable within one year | 42/48 | €49,102 | €126,358 | +€77,256 | +157.3% |
| Trade debts | 44 | €1,519 | €1,409 | -€109 | -7.2% |
| Suppliers | 440/4 | €1,519 | €1,409 | -€109 | -7.2% |
| Taxes, remuneration and social security | 45 | €13,089 | €12,559 | -€530 | -4.0% |
| Taxes | 450/3 | €13,089 | €12,559 | -€530 | -4.0% |
| Other amounts payable | 47/48 | €34,495 | €112,390 | +€77,895 | +225.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €602 | €602 | = | 0.0% |
| Other operating charges | 640/8 | €860 | €886 | +€26 | +3.0% |
| Gross operating margin | 9900 | €37,817 | €89,061 | +€51,244 | +135.5% |
| Operating profit (loss) | 9901 | €36,356 | €87,574 | +€51,218 | +140.9% |
| Financial charges | 65/66B | €69 | €76 | +€7 | +9.6% |
| Recurring financial charges | 65 | €69 | €76 | +€7 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €36,287 | €87,498 | +€51,212 | +141.1% |
| Income taxes | 67/77 | €8,268 | €18,451 | +€10,183 | +123.2% |
| Profit (loss) for the period | 9904 | €28,019 | €69,047 | +€41,028 | +146.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,019 | €69,047 | +€41,028 | +146.4% |
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 11 October 2026 via checked.be.