FIMMO: 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.
FIMMO
Largest movements
- Receivables within one year -€18,538
down €18,538 (-14.7%), from €125,690 to €107,152
of which Trade receivables: -€17,355
- Cash +€3,039
up €3,039 (+638.4%), from €476 to €3,515
mainly Net result for the year (+€21,185) and Receivables within one year (+€18,538)
- Profit (loss) carried forward +€21,185
up €21,185 (+13.0%), from -€162,345 to -€141,160
- Advances received -€20,000
no longer reported in 2024 (was €20,000)
- Trade debts -€13,962
no longer reported in 2024 (was €13,962)
- Other debts -€3,032
down €3,032 (-1.4%), from €220,729 to €217,697
- Gross operating margin +€4,505
up €4,505 (+25.9%), from €17,403 to €21,908
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,166 | €110,667 | -€15,499 | -12.3% |
| Current assets | 29/58 | €126,166 | €110,667 | -€15,499 | -12.3% |
| Amounts receivable within one year | 40/41 | €125,690 | €107,152 | -€18,538 | -14.7% |
| Trade receivables | 40 | €22,059 | €4,704 | -€17,355 | -78.7% |
| Other amounts receivable | 41 | €103,631 | €102,448 | -€1,183 | -1.1% |
| Cash at bank and in hand | 54/58 | €476 | €3,515 | +€3,039 | +638.4% |
| Total equity and liabilities | 10/49 | €126,166 | €110,667 | -€15,499 | -12.3% |
| Equity | 10/15 | -€128,525 | -€107,340 | +€21,185 | +16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,620 | €27,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,345 | -€141,160 | +€21,185 | +13.0% |
| Amounts payable | 17/49 | €254,691 | €218,007 | -€36,684 | -14.4% |
| Amounts payable within one year | 42/48 | €254,691 | €218,007 | -€36,684 | -14.4% |
| Trade debts | 44 | €13,962 | - | -€13,962 | |
| Suppliers | 440/4 | €13,962 | - | -€13,962 | |
| Advances received on contracts in progress | 46 | €20,000 | - | -€20,000 | |
| Taxes, remuneration and social security | 45 | - | €310 | +€310 | |
| Taxes | 450/3 | - | €310 | +€310 | |
| Other amounts payable | 47/48 | €220,729 | €217,697 | -€3,032 | -1.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €20 | €127 | +€107 | +535.0% |
| Gross operating margin | 9900 | €17,403 | €21,908 | +€4,505 | +25.9% |
| Operating profit (loss) | 9901 | €16,999 | €21,394 | +€4,395 | +25.9% |
| Financial charges | 65/66B | €230 | €209 | -€21 | -9.1% |
| Recurring financial charges | 65 | €230 | €209 | -€21 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €16,769 | €21,185 | +€4,416 | +26.3% |
| Profit (loss) for the period | 9904 | €16,769 | €21,185 | +€4,416 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,769 | €21,185 | +€4,416 | +26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.