FIMMCO: 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.
FIMMCO
Largest movements
- Current investments +€150,000
up €150,000 (+100.0%), from €150,000 to €300,000
- Cash +€108,008
up €108,008 (+3172.9%), from €3,404 to €111,412
mainly Net result for the year (+€223,396) and Tax, wage and social debts (+€39,555)
- Reserves +€223,396
up €223,396 (+218.5%), from €102,225 to €325,622
- Tax, wage and social debts +€39,555
up €39,555 (+116.1%), from €34,075 to €73,631
- Trade debts -€5,229
down €5,229 (-73.6%), from €7,104 to €1,875
- Gross operating margin +€156,134
up €156,134 (+112.0%), from €139,390 to €295,523
- Taxes +€40,390
up €40,390 (+118.5%), from €34,075 to €74,465
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 | €153,404 | €411,412 | +€258,008 | +168.2% |
| Current assets | 29/58 | €153,404 | €411,412 | +€258,008 | +168.2% |
| Current investments | 50/53 | €150,000 | €300,000 | +€150,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €3,404 | €111,412 | +€108,008 | +3172.9% |
| Total equity and liabilities | 10/49 | €153,404 | €411,412 | +€258,008 | +168.2% |
| Equity | 10/15 | €112,225 | €335,622 | +€223,396 | +199.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €102,225 | €325,622 | +€223,396 | +218.5% |
| Distributable reserves | 133 | €102,225 | €325,622 | +€223,396 | +218.5% |
| Amounts payable | 17/49 | €41,179 | €75,791 | +€34,612 | +84.1% |
| Amounts payable within one year | 42/48 | €41,179 | €75,791 | +€34,612 | +84.1% |
| Trade debts | 44 | €7,104 | €1,875 | -€5,229 | -73.6% |
| Suppliers | 440/4 | €7,104 | €1,875 | -€5,229 | -73.6% |
| Taxes, remuneration and social security | 45 | €34,075 | €73,631 | +€39,555 | +116.1% |
| Taxes | 450/3 | €34,075 | €73,631 | +€39,555 | +116.1% |
| Other amounts payable | 47/48 | - | €285 | +€285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,028 | €0 | -€1,028 | -100.0% |
| Other operating charges | 640/8 | €2,061 | €400 | -€1,661 | -80.6% |
| Gross operating margin | 9900 | €139,390 | €295,523 | +€156,134 | +112.0% |
| Operating profit (loss) | 9901 | €136,300 | €295,124 | +€158,823 | +116.5% |
| Financial income | 75/76B | - | €2,783 | +€2,783 | |
| Recurring financial income | 75 | - | €2,783 | +€2,783 | |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €136,300 | €297,862 | +€161,561 | +118.5% |
| Income taxes | 67/77 | €34,075 | €74,465 | +€40,390 | +118.5% |
| Profit (loss) for the period | 9904 | €102,225 | €223,396 | +€121,171 | +118.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,225 | €223,396 | +€121,171 | +118.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.