FIMMOBA: 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.
FIMMOBA
Largest movements
- Tangible fixed assets -€350,967
no longer reported in 2025 (was €350,967)
- Receivables within one year +€142,731
up €142,731 (+108.1%), from €132,074 to €274,804
of which Other amounts receivable: +€162,241
- Deferred charges and accrued income -€46,019
down €46,019 (-97.6%), from €47,131 to €1,113
- Other debts -€173,939
down €173,939 (-73.5%), from €236,510 to €62,571
- Trade debts -€56,997
down €56,997 (-84.5%), from €67,421 to €10,423
- Debts after one year -€19,271
no longer reported in 2025 (was €19,271)
- Profit (loss) carried forward +€18,603
up €18,603 (+44.1%), from -€42,191 to -€23,588
- Current portion of long-term debt -€17,505
no longer reported in 2025 (was €17,505)
- Gross operating margin -€112,922
down €112,922 (-76.8%), from €147,100 to €34,179
- Financial charges -€4,790
down €4,790 (-84.5%), from €5,668 to €879
- Other operating charges -€4,755
down €4,755 (-45.4%), from €10,472 to €5,717
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 | €532,171 | €275,971 | -€256,200 | -48.1% |
| Fixed assets | 21/28 | €350,967 | - | -€350,967 | |
| Tangible fixed assets | 22/27 | €350,967 | - | -€350,967 | |
| Land and buildings | 22 | €350,967 | - | -€350,967 | |
| Current assets | 29/58 | €181,204 | €275,971 | +€94,767 | +52.3% |
| Amounts receivable within one year | 40/41 | €132,074 | €274,804 | +€142,731 | +108.1% |
| Trade receivables | 40 | €37,565 | €18,055 | -€19,510 | -51.9% |
| Other amounts receivable | 41 | €94,508 | €256,749 | +€162,241 | +171.7% |
| Cash at bank and in hand | 54/58 | €1,999 | €54 | -€1,945 | -97.3% |
| Deferred charges and accrued income | 490/1 | €47,131 | €1,113 | -€46,019 | -97.6% |
| Total equity and liabilities | 10/49 | €532,171 | €275,971 | -€256,200 | -48.1% |
| Equity | 10/15 | €184,374 | €202,977 | +€18,603 | +10.1% |
| Contributions | 10/11 | €124,845 | €124,845 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,720 | €1,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,720 | €1,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,720 | €1,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,191 | -€23,588 | +€18,603 | +44.1% |
| Amounts payable | 17/49 | €347,797 | €72,994 | -€274,803 | -79.0% |
| Amounts payable after more than one year | 17 | €19,271 | - | -€19,271 | |
| Financial debts | 170/4 | €19,271 | - | -€19,271 | |
| Amounts payable within one year | 42/48 | €328,526 | €72,994 | -€255,532 | -77.8% |
| Current portion of amounts payable after more than one year | 42 | €17,505 | - | -€17,505 | |
| Trade debts | 44 | €67,421 | €10,423 | -€56,997 | -84.5% |
| Suppliers | 440/4 | €67,421 | €10,423 | -€56,997 | -84.5% |
| Taxes, remuneration and social security | 45 | €7,090 | - | -€7,090 | |
| Taxes | 450/3 | €7,090 | - | -€7,090 | |
| Other amounts payable | 47/48 | €236,510 | €62,571 | -€173,939 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,188 | €8,982 | +€794 | +9.7% |
| Other operating charges | 640/8 | €10,472 | €5,717 | -€4,755 | -45.4% |
| Non-recurring operating charges | 66A | €72,735 | - | -€72,735 | |
| Gross operating margin | 9900 | €147,100 | €34,179 | -€112,922 | -76.8% |
| Operating profit (loss) | 9901 | €55,706 | €19,480 | -€36,226 | -65.0% |
| Financial income | 75/76B | €167 | €2 | -€166 | -98.9% |
| Recurring financial income | 75 | €167 | €2 | -€166 | -98.9% |
| Financial charges | 65/66B | €5,668 | €879 | -€4,790 | -84.5% |
| Recurring financial charges | 65 | €5,668 | €879 | -€4,790 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | €50,205 | €18,603 | -€31,602 | -62.9% |
| Profit (loss) for the period | 9904 | €50,205 | €18,603 | -€31,602 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,205 | €18,603 | -€31,602 | -62.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.