FIMMOC: 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.
FIMMOC
Largest movements
- Cash -€1,903
down €1,903 (-75.5%), from €2,519 to €616
mainly Net result for the year (-€1,806) and Other debts (-€100)
- Profit (loss) carried forward -€1,806
down €1,806 (-5.7%), from -€31,600 to -€33,406
- Other debts -€100
down €100 (-11.3%), from €886 to €786
- Gross operating margin +€260
up €260 (+19.2%), from -€1,355 to -€1,095
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,519 | €616 | -€1,903 | -75.5% |
| Current assets | 29/58 | €2,519 | €616 | -€1,903 | -75.5% |
| Cash at bank and in hand | 54/58 | €2,519 | €616 | -€1,903 | -75.5% |
| Total equity and liabilities | 10/49 | €2,519 | €616 | -€1,903 | -75.5% |
| Equity | 10/15 | €1,248 | -€558 | -€1,806 | |
| Contributions | 10/11 | €32,722 | €32,722 | = | 0.0% |
| Capital | 10 | €32,722 | €32,722 | = | 0.0% |
| Issued capital | 100 | €32,722 | €32,722 | = | 0.0% |
| Reserves | 13 | €126 | €126 | = | 0.0% |
| Non-distributable reserves | 130/1 | €126 | €126 | = | 0.0% |
| Legal reserve | 130 | €126 | €126 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,600 | -€33,406 | -€1,806 | -5.7% |
| Amounts payable | 17/49 | €1,271 | €1,174 | -€97 | -7.6% |
| Amounts payable within one year | 42/48 | €1,271 | €1,174 | -€97 | -7.6% |
| Trade debts | 44 | €385 | €388 | +€3 | +0.8% |
| Suppliers | 440/4 | €385 | €388 | +€3 | +0.8% |
| Other amounts payable | 47/48 | €886 | €786 | -€100 | -11.3% |
| Gross operating margin | 9900 | -€1,355 | -€1,095 | +€260 | +19.2% |
| Operating profit (loss) | 9901 | -€1,355 | -€1,095 | +€260 | +19.2% |
| Financial charges | 65/66B | €722 | €711 | -€11 | -1.5% |
| Recurring financial charges | 65 | €722 | €711 | -€11 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,077 | -€1,806 | +€271 | +13.0% |
| Profit (loss) for the period | 9904 | -€2,077 | -€1,806 | +€271 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,077 | -€1,806 | +€271 | +13.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.