FIMMO - CENTRA: 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 - CENTRA
Largest movements
- Tangible fixed assets -€41,786
down €41,786 (-7.3%), from €573,594 to €531,808
of which Land and buildings: -€37,307
- Debts after one year -€43,690
down €43,690 (-63.0%), from €69,338 to €25,648
- Other debts +€10,094
up €10,094 (+8.5%), from €119,349 to €129,442
- Gross operating margin -€21,538
down €21,538 (-24.0%), from €89,777 to €68,240
- Depreciation -€15,117
down €15,117 (-26.6%), from €56,903 to €41,786
- Taxes -€1,486
down €1,486 (-88.5%), from €1,679 to €192
- Financial charges -€1,239
down €1,239 (-12.2%), from €10,194 to €8,955
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 | €624,818 | €586,034 | -€38,784 | -6.2% |
| Fixed assets | 21/28 | €573,594 | €531,808 | -€41,786 | -7.3% |
| Tangible fixed assets | 22/27 | €573,594 | €531,808 | -€41,786 | -7.3% |
| Land and buildings | 22 | €558,188 | €520,880 | -€37,307 | -6.7% |
| Plant, machinery and equipment | 23 | €14,759 | €10,476 | -€4,283 | -29.0% |
| Furniture and vehicles | 24 | €647 | €452 | -€195 | -30.2% |
| Current assets | 29/58 | €51,224 | €54,226 | +€3,002 | +5.9% |
| Amounts receivable within one year | 40/41 | €1,827 | €6,635 | +€4,808 | +263.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,827 | €6,635 | +€4,808 | +263.1% |
| Cash at bank and in hand | 54/58 | €45,406 | €44,711 | -€694 | -1.5% |
| Deferred charges and accrued income | 490/1 | €3,991 | €2,880 | -€1,111 | -27.8% |
| Total equity and liabilities | 10/49 | €624,818 | €586,034 | -€38,784 | -6.2% |
| Equity | 10/15 | €357,338 | €355,885 | -€1,453 | -0.4% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €137,338 | €135,885 | -€1,453 | -1.1% |
| Distributable reserves | 133 | €137,338 | €135,885 | -€1,453 | -1.1% |
| Amounts payable | 17/49 | €267,480 | €230,149 | -€37,331 | -14.0% |
| Amounts payable after more than one year | 17 | €69,338 | €25,648 | -€43,690 | -63.0% |
| Financial debts | 170/4 | €69,338 | €25,648 | -€43,690 | -63.0% |
| Amounts payable within one year | 42/48 | €168,142 | €174,501 | +€6,359 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €43,342 | €43,690 | +€348 | +0.8% |
| Trade debts | 44 | €3,773 | €1,368 | -€2,404 | -63.7% |
| Suppliers | 440/4 | €3,773 | €1,368 | -€2,404 | -63.7% |
| Taxes, remuneration and social security | 45 | €1,679 | €0 | -€1,679 | -100.0% |
| Taxes | 450/3 | €1,679 | €0 | -€1,679 | -100.0% |
| Other amounts payable | 47/48 | €119,349 | €129,442 | +€10,094 | +8.5% |
| Accrued charges and deferred income | 492/3 | €30,000 | €30,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,903 | €41,786 | -€15,117 | -26.6% |
| Other operating charges | 640/8 | €18,389 | €18,759 | +€370 | +2.0% |
| Gross operating margin | 9900 | €89,777 | €68,240 | -€21,538 | -24.0% |
| Operating profit (loss) | 9901 | €14,486 | €7,695 | -€6,791 | -46.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €10,194 | €8,955 | -€1,239 | -12.2% |
| Recurring financial charges | 65 | €10,194 | €8,955 | -€1,239 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €4,292 | -€1,260 | -€5,552 | |
| Income taxes | 67/77 | €1,679 | €192 | -€1,486 | -88.5% |
| Profit (loss) for the period | 9904 | €2,613 | -€1,453 | -€4,066 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,613 | -€1,453 | -€4,066 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.