FIMMAC: 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.
FIMMAC
Largest movements
- Receivables after one year +€37,788
up €37,788 (+5.7%), from €664,886 to €702,674
- Current investments -€19,434
down €19,434 (-8.3%), from €233,204 to €213,771
- Receivables within one year +€19,089
up €19,089 (+16.8%), from €113,547 to €132,636
- Profit (loss) carried forward +€27,289
up €27,289 (+4.6%), from €587,129 to €614,418
- Financial income -€17,633
down €17,633 (-27.4%), from €64,452 to €46,819
of which Non-recurring financial income: -€17,630
- Financial charges -€2,968
down €2,968 (-99.0%), from €2,997 to €29
- Taxes +€1,192
up €1,192 (+13.2%), from €9,029 to €10,222
- Gross operating margin +€759
up €759 (+8.4%), from -€9,024 to -€8,265
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 | €1,021,938 | €1,052,808 | +€30,871 | +3.0% |
| Current assets | 29/58 | €1,021,938 | €1,052,808 | +€30,871 | +3.0% |
| Amounts receivable after more than one year | 29 | €664,886 | €702,674 | +€37,788 | +5.7% |
| Other amounts receivable | 291 | €664,886 | €702,674 | +€37,788 | +5.7% |
| Amounts receivable within one year | 40/41 | €113,547 | €132,636 | +€19,089 | +16.8% |
| Other amounts receivable | 41 | €113,547 | €132,636 | +€19,089 | +16.8% |
| Current investments | 50/53 | €233,204 | €213,771 | -€19,434 | -8.3% |
| Cash at bank and in hand | 54/58 | €10,301 | €3,728 | -€6,572 | -63.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,021,938 | €1,052,808 | +€30,871 | +3.0% |
| Equity | 10/15 | €672,665 | €699,954 | +€27,289 | +4.1% |
| Contributions | 10/11 | €60,408 | €60,408 | = | 0.0% |
| Capital | 10 | €60,408 | €60,408 | = | 0.0% |
| Issued capital | 100 | €60,408 | €60,408 | = | 0.0% |
| Reserves | 13 | €25,129 | €25,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,999 | €10,999 | = | 0.0% |
| Legal reserve | 130 | €6,041 | €6,041 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €14,130 | €14,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €587,129 | €614,418 | +€27,289 | +4.6% |
| Amounts payable | 17/49 | €349,273 | €352,854 | +€3,581 | +1.0% |
| Amounts payable within one year | 42/48 | €349,184 | €352,854 | +€3,670 | +1.1% |
| Trade debts | 44 | €2,326 | €4,805 | +€2,478 | +106.5% |
| Suppliers | 440/4 | €2,326 | €4,805 | +€2,478 | +106.5% |
| Taxes, remuneration and social security | 45 | €9,029 | €10,222 | +€1,192 | +13.2% |
| Taxes | 450/3 | €9,029 | €10,222 | +€1,192 | +13.2% |
| Other amounts payable | 47/48 | €337,828 | €337,828 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €89 | €0 | -€89 | -100.0% |
| Other operating charges | 640/8 | €968 | €1,014 | +€46 | +4.8% |
| Gross operating margin | 9900 | -€9,024 | -€8,265 | +€759 | +8.4% |
| Operating profit (loss) | 9901 | -€9,991 | -€9,279 | +€712 | +7.1% |
| Financial income | 75/76B | €64,452 | €46,819 | -€17,633 | -27.4% |
| Recurring financial income | 75 | €46,822 | €46,819 | -€3 | 0.0% |
| Non-recurring financial income | 76B | €17,630 | €0 | -€17,630 | -100.0% |
| Financial charges | 65/66B | €2,997 | €29 | -€2,968 | -99.0% |
| Recurring financial charges | 65 | €2,997 | €29 | -€2,968 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €51,464 | €37,511 | -€13,953 | -27.1% |
| Income taxes | 67/77 | €9,029 | €10,222 | +€1,192 | +13.2% |
| Profit (loss) for the period | 9904 | €42,435 | €27,289 | -€15,146 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,435 | €27,289 | -€15,146 | -35.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.