FIMMO MAKELAARS: 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 MAKELAARS
Largest movements
- Current investments -€300,000
no longer reported in 2025 (was €300,000)
- Cash +€246,660
up €246,660 (+162.6%), from €151,689 to €398,349
mainly Net result for the year (+€333,978) and Current investments (+€300,000)
- Receivables after one year +€200,000
up €200,000 (+90.9%), from €220,000 to €420,000
- Receivables within one year +€97,325
up €97,325 (+48.1%), from €202,174 to €299,498
of which Other amounts receivable: +€70,313
- Tangible fixed assets -€63,818
down €63,818 (-12.9%), from €493,449 to €429,631
of which Furniture and vehicles: -€43,005
- Other debts +€298,589
up €298,589 (+6339.0%), from €4,710 to €303,300
- Reserves -€115,980
down €115,980 (-9.9%), from €1.2m to €1.1m
of which Distributable reserves: -€115,980
- Tax, wage and social debts +€30,142
up €30,142 (+35.6%), from €84,618 to €114,760
of which Taxes: +€22,323
- Debts after one year -€19,811
down €19,811 (-35.6%), from €55,695 to €35,884
- Trade debts +€15,847
up €15,847 (+137.7%), from €11,506 to €27,353
- Gross operating margin +€66,187
up €66,187 (+9.4%), from €703,443 to €769,630
- Staff costs +€46,400
up €46,400 (+28.4%), from €163,355 to €209,755
- Financial income +€14,387
up €14,387 (+130.0%), from €11,065 to €25,452
- Taxes +€12,487
up €12,487 (+8.6%), from €144,597 to €157,084
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 | €1,387,564 | €1,582,072 | +€194,508 | +14.0% |
| Fixed assets | 21/28 | €494,349 | €430,531 | -€63,818 | -12.9% |
| Tangible fixed assets | 22/27 | €493,449 | €429,631 | -€63,818 | -12.9% |
| Land and buildings | 22 | €312,720 | €285,146 | -€27,574 | -8.8% |
| Plant, machinery and equipment | 23 | €23,484 | €30,245 | +€6,761 | +28.8% |
| Furniture and vehicles | 24 | €157,245 | €114,240 | -€43,005 | -27.3% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €893,215 | €1,151,541 | +€258,326 | +28.9% |
| Amounts receivable after more than one year | 29 | €220,000 | €420,000 | +€200,000 | +90.9% |
| Other amounts receivable | 291 | €220,000 | €420,000 | +€200,000 | +90.9% |
| Amounts receivable within one year | 40/41 | €202,174 | €299,498 | +€97,325 | +48.1% |
| Trade receivables | 40 | €189,784 | €216,796 | +€27,012 | +14.2% |
| Other amounts receivable | 41 | €12,390 | €82,703 | +€70,313 | +567.5% |
| Current investments | 50/53 | €300,000 | - | -€300,000 | |
| Cash at bank and in hand | 54/58 | €151,689 | €398,349 | +€246,660 | +162.6% |
| Deferred charges and accrued income | 490/1 | €19,353 | €33,693 | +€14,340 | +74.1% |
| Total equity and liabilities | 10/49 | €1,387,564 | €1,582,072 | +€194,508 | +14.0% |
| Equity | 10/15 | €1,194,967 | €1,078,991 | -€115,975 | -9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,167,310 | €1,051,330 | -€115,980 | -9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,165,450 | €1,049,470 | -€115,980 | -10.0% |
| Profit (loss) carried forward | 14 | €9,057 | €9,061 | +€5 | 0.0% |
| Amounts payable | 17/49 | €192,597 | €503,080 | +€310,483 | +161.2% |
| Amounts payable after more than one year | 17 | €55,695 | €35,884 | -€19,811 | -35.6% |
| Financial debts | 170/4 | €55,695 | €35,884 | -€19,811 | -35.6% |
| Amounts payable within one year | 42/48 | €136,902 | €467,158 | +€330,256 | +241.2% |
| Current portion of amounts payable after more than one year | 42 | €34,322 | €19,811 | -€14,511 | -42.3% |
| Financial debts | 43 | €1,746 | €1,935 | +€189 | +10.8% |
| Credit institutions | 430/8 | €1,746 | €1,935 | +€189 | +10.8% |
| Trade debts | 44 | €11,506 | €27,353 | +€15,847 | +137.7% |
| Suppliers | 440/4 | €11,506 | €27,353 | +€15,847 | +137.7% |
| Taxes, remuneration and social security | 45 | €84,618 | €114,760 | +€30,142 | +35.6% |
| Taxes | 450/3 | €70,239 | €92,562 | +€22,323 | +31.8% |
| Remuneration and social security | 454/9 | €14,379 | €22,198 | +€7,819 | +54.4% |
| Other amounts payable | 47/48 | €4,710 | €303,300 | +€298,589 | +6339.0% |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Remuneration, social security and pensions | 62 | €163,355 | €209,755 | +€46,400 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,855 | €83,645 | -€4,210 | -4.8% |
| Other operating charges | 640/8 | €7,627 | €9,082 | +€1,454 | +19.1% |
| Gross operating margin | 9900 | €703,443 | €769,630 | +€66,187 | +9.4% |
| Operating profit (loss) | 9901 | €444,606 | €467,148 | +€22,542 | +5.1% |
| Financial income | 75/76B | €11,065 | €25,452 | +€14,387 | +130.0% |
| Recurring financial income | 75 | €11,065 | €25,452 | +€14,387 | +130.0% |
| Financial charges | 65/66B | €2,174 | €1,538 | -€637 | -29.3% |
| Recurring financial charges | 65 | €2,174 | €1,538 | -€637 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €453,497 | €491,062 | +€37,566 | +8.3% |
| Income taxes | 67/77 | €144,597 | €157,084 | +€12,487 | +8.6% |
| Profit (loss) for the period | 9904 | €308,900 | €333,978 | +€25,078 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €308,900 | €333,978 | +€25,078 | +8.1% |
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 4 October 2026 via checked.be.