FIMMOC: 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.
What changed
FIMMOC
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€342,338
2024 · -€340,823-€1,516
Equity
€7.6m
2024 · €8.0m-€342,338
Cash
€25,807
2024 · €1.6m-€1.6m
Balance sheet total
€8.0m
2024 · €8.0m-€61,946
Largest movements
Assets
- Cash -€1.6m
down €1.6m (-98.4%), from €1.6m to €25,807
mainly Investment in fixed assets (net) (-€2.0m) and Net result for the year (-€342,338)
- Tangible fixed assets +€1.5m
up €1.5m (+25.0%), from €6.1m to €7.7m
of which Land and buildings: +€1.5m
Equity and liabilities
- Profit (loss) carried forward -€342,338
down €342,338 (-23.0%), from -€1.5m to -€1.8m
- Debts after one year +€250,000
new in 2025: €250,000
Income statement
- Gross operating margin +€91,355
up €91,355 (+85.0%), from €107,503 to €198,857
- Depreciation +€77,434
up €77,434 (+20.8%), from €372,144 to €449,578
- Other operating charges +€13,980
up €13,980 (+16.1%), from €86,588 to €100,568
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.
Result 2024
-€340,823
Gross operating margin
+€91,355
Depreciation
-€77,434
Other operating charges
-€13,980
Financial income
-€583
Financial charges
-€873
Result 2025
-€342,338
raises the resultlowers the result
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.
From operations
+€175,767
Investment
-€2.0m
Financing
+€250,000
Cash 2024
€1.6m
From operations (derived)
+€175,767
Net result for the year
-€342,338
Depreciation
+€449,578
Receivables within one year
+€37,036
Smaller working-capital items
-€4,445
Trade debts
+€30,901
Advances received
+€5,035
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€2.0m
Financing
+€250,000
Debts after one year
+€250,000
Cash 2025
€25,807
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,019,726 | €7,957,781 | -€61,946 | -0.8% |
| Fixed assets | 21/28 | €6,152,322 | €7,688,265 | +€1.5m | +25.0% |
| Intangible fixed assets | 21 | €2,579 | €1,643 | -€936 | -36.3% |
| Tangible fixed assets | 22/27 | €6,149,487 | €7,686,366 | +€1.5m | +25.0% |
| Land and buildings | 22 | €6,067,290 | €7,609,976 | +€1.5m | +25.4% |
| Plant, machinery and equipment | 23 | €1,149 | €907 | -€242 | -21.0% |
| Furniture and vehicles | 24 | €81,049 | €75,483 | -€5,565 | -6.9% |
| Financial fixed assets | 28 | €256 | €256 | = | 0.0% |
| Current assets | 29/58 | €1,867,404 | €269,516 | -€1.6m | -85.6% |
| Amounts receivable within one year | 40/41 | €278,857 | €241,821 | -€37,036 | -13.3% |
| Trade receivables | 40 | €56,807 | €80,896 | +€24,089 | +42.4% |
| Other amounts receivable | 41 | €222,050 | €160,925 | -€61,125 | -27.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,585,561 | €25,807 | -€1.6m | -98.4% |
| Deferred charges and accrued income | 490/1 | €2,986 | €1,888 | -€1,098 | -36.8% |
| Total equity and liabilities | 10/49 | €8,019,726 | €7,957,781 | -€61,946 | -0.8% |
| Equity | 10/15 | €7,964,130 | €7,621,791 | -€342,338 | -4.3% |
| Contributions | 10/11 | €9,091,127 | €9,091,127 | = | 0.0% |
| Capital | 10 | €8,437,299 | €8,437,299 | = | 0.0% |
| Issued capital | 100 | €8,437,299 | €8,437,299 | = | 0.0% |
| Contributions outside capital | 11 | €653,828 | €653,828 | = | 0.0% |
| Share premium | 1100/10 | €653,828 | €653,828 | = | 0.0% |
| Reserves | 13 | €359,285 | €359,285 | = | 0.0% |
| Non-distributable reserves | 130/1 | €149,000 | €149,000 | = | 0.0% |
| Legal reserve | 130 | €149,000 | €149,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,285 | €210,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,486,282 | -€1,828,620 | -€342,338 | -23.0% |
| Amounts payable | 17/49 | €55,597 | €335,989 | +€280,393 | +504% |
| Amounts payable after more than one year | 17 | - | €250,000 | +€250,000 | |
| Other amounts payable | 178/9 | - | €250,000 | +€250,000 | |
| Amounts payable within one year | 42/48 | €54,514 | €85,989 | +€31,475 | +57.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €37,813 | €68,714 | +€30,901 | +81.7% |
| Suppliers | 440/4 | €37,813 | €68,714 | +€30,901 | +81.7% |
| Advances received on contracts in progress | 46 | €5,777 | €10,812 | +€5,035 | +87.2% |
| Taxes, remuneration and social security | 45 | €8,675 | €4,215 | -€4,460 | -51.4% |
| Taxes | 450/3 | €8,675 | €4,215 | -€4,460 | -51.4% |
| Other amounts payable | 47/48 | €2,249 | €2,249 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,083 | €0 | -€1,083 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372,144 | €449,578 | +€77,434 | +20.8% |
| Other operating charges | 640/8 | €86,588 | €100,568 | +€13,980 | +16.1% |
| Gross operating margin | 9900 | €107,503 | €198,857 | +€91,355 | +85.0% |
| Operating profit (loss) | 9901 | -€351,229 | -€351,289 | -€59 | 0.0% |
| Financial income | 75/76B | €10,864 | €10,281 | -€583 | -5.4% |
| Recurring financial income | 75 | €10,864 | €10,281 | -€583 | -5.4% |
| Financial charges | 65/66B | €457 | €1,330 | +€873 | +191% |
| Recurring financial charges | 65 | €457 | €1,330 | +€873 | +191% |
| Profit (loss) for the period before taxes | 9903 | -€340,823 | -€342,338 | -€1,516 | -0.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€340,823 | -€342,338 | -€1,516 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€340,823 | -€342,338 | -€1,516 | -0.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.