FIMMO INVEST: 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.
FIMMO INVEST
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€37,605
up €37,605 (+536%), from €7,016 to €44,621
- Reserves -€21,300
down €21,300 (-6.9%), from €310,050 to €288,750
of which Distributable reserves: -€21,300
- Debts after one year -€10,000
down €10,000 (-2.4%), from €420,000 to €410,000
- Financial income -€9,507
no longer reported in 2025 (was €9,507)
- Taxes -€3,072
down €3,072 (-94.7%), from €3,244 to €172
- Other operating charges +€1,709
up €1,709 (+62.9%), from €2,718 to €4,427
- Financial charges -€390
down €390 (-2.2%), from €17,370 to €16,980
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.
Derived cash bridge
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 | €781,731 | €783,878 | +€2,147 | +0.3% |
| Current assets | 29/58 | €781,731 | €783,878 | +€2,147 | +0.3% |
| Stocks and contracts in progress | 3 | €737,500 | €737,500 | = | 0.0% |
| Stocks | 30/36 | €737,500 | €737,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €12,471 | €13,813 | +€1,342 | +10.8% |
| Deferred charges and accrued income | 490/1 | €31,760 | €30,065 | -€1,695 | -5.3% |
| Total equity and liabilities | 10/49 | €781,731 | €783,878 | +€2,147 | +0.3% |
| Equity | 10/15 | €332,196 | €309,903 | -€22,293 | -6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €310,050 | €288,750 | -€21,300 | -6.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €308,050 | €286,750 | -€21,300 | -6.9% |
| Profit (loss) carried forward | 14 | €2,146 | €1,153 | -€993 | -46.3% |
| Amounts payable | 17/49 | €449,535 | €473,975 | +€24,441 | +5.4% |
| Amounts payable after more than one year | 17 | €420,000 | €410,000 | -€10,000 | -2.4% |
| Financial debts | 170/4 | €420,000 | €410,000 | -€10,000 | -2.4% |
| Amounts payable within one year | 42/48 | €10,865 | €45,226 | +€34,361 | +316% |
| Trade debts | 44 | €605 | €605 | = | 0.0% |
| Suppliers | 440/4 | €605 | €605 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,244 | - | -€3,244 | |
| Taxes | 450/3 | €3,244 | - | -€3,244 | |
| Other amounts payable | 47/48 | €7,016 | €44,621 | +€37,605 | +536% |
| Accrued charges and deferred income | 492/3 | €18,670 | €18,750 | +€80 | +0.4% |
| Other operating charges | 640/8 | €2,718 | €4,427 | +€1,709 | +62.9% |
| Gross operating margin | 9900 | €20,777 | €20,585 | -€192 | -0.9% |
| Operating profit (loss) | 9901 | €18,059 | €16,158 | -€1,901 | -10.5% |
| Financial income | 75/76B | €9,507 | - | -€9,507 | |
| Recurring financial income | 75 | €9,507 | - | -€9,507 | |
| Financial charges | 65/66B | €17,370 | €16,980 | -€390 | -2.2% |
| Recurring financial charges | 65 | €17,370 | €16,980 | -€390 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €10,197 | -€821 | -€11,018 | |
| Income taxes | 67/77 | €3,244 | €172 | -€3,072 | -94.7% |
| Profit (loss) for the period | 9904 | €6,952 | -€993 | -€7,946 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,952 | -€993 | -€7,946 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.