FIMMOJ: 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.
FIMMOJ
Largest movements
- Stocks and contracts +€54,943
up €54,943 (+35.6%), from €154,471 to €209,414
- Cash -€46,666
down €46,666 (-42.9%), from €108,791 to €62,125
mainly Other debts (-€150,455) and Stocks and contracts (-€54,943)
- Tangible fixed assets -€5,869
down €5,869 (-18.2%), from €32,281 to €26,412
- Debts after one year +€189,426
up €189,426 (+374.5%), from €50,574 to €240,000
- Other debts -€150,455
down €150,455 (-90.2%), from €166,801 to €16,346
- Tax, wage and social debts -€14,897
no longer reported in 2024 (was €14,897)
- Profit (loss) carried forward -€13,905
down €13,905, from €1,408 to -€12,498
- Gross operating margin -€73,546
down €73,546, from €68,319 to -€5,227
- Other operating charges -€20,329
down €20,329 (-78.7%), from €25,839 to €5,510
- Taxes -€9,900
down €9,900 (-99.2%), from €9,977 to €77
- Financial charges -€2,478
down €2,478 (-84.1%), from €2,947 to €468
- Depreciation +€929
up €929 (+54.8%), from €1,694 to €2,623
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 | €300,654 | €306,904 | +€6,250 | +2.1% |
| Fixed assets | 21/28 | €32,281 | €26,412 | -€5,869 | -18.2% |
| Tangible fixed assets | 22/27 | €32,281 | €26,412 | -€5,869 | -18.2% |
| Furniture and vehicles | 24 | €32,281 | €26,412 | -€5,869 | -18.2% |
| Current assets | 29/58 | €268,373 | €280,492 | +€12,119 | +4.5% |
| Stocks and contracts in progress | 3 | €154,471 | €209,414 | +€54,943 | +35.6% |
| Stocks | 30/36 | €154,471 | €209,414 | +€54,943 | +35.6% |
| Amounts receivable within one year | 40/41 | €4,188 | €6,217 | +€2,030 | +48.5% |
| Trade receivables | 40 | €61 | - | -€61 | |
| Other amounts receivable | 41 | €4,127 | €6,217 | +€2,090 | +50.6% |
| Cash at bank and in hand | 54/58 | €108,791 | €62,125 | -€46,666 | -42.9% |
| Deferred charges and accrued income | 490/1 | €923 | €2,735 | +€1,813 | +196.4% |
| Total equity and liabilities | 10/49 | €300,654 | €306,904 | +€6,250 | +2.1% |
| Equity | 10/15 | €53,721 | €39,815 | -€13,905 | -25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,713 | €33,713 | = | 0.0% |
| Distributable reserves | 133 | €33,713 | €33,713 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,408 | -€12,498 | -€13,905 | |
| Amounts payable | 17/49 | €246,933 | €267,088 | +€20,155 | +8.2% |
| Amounts payable after more than one year | 17 | €50,574 | €240,000 | +€189,426 | +374.5% |
| Financial debts | 170/4 | €50,574 | €240,000 | +€189,426 | +374.5% |
| Amounts payable within one year | 42/48 | €194,079 | €26,921 | -€167,158 | -86.1% |
| Current portion of amounts payable after more than one year | 42 | €11,356 | €10,574 | -€782 | -6.9% |
| Trade debts | 44 | €1,024 | - | -€1,024 | |
| Suppliers | 440/4 | €1,024 | - | -€1,024 | |
| Taxes, remuneration and social security | 45 | €14,897 | - | -€14,897 | |
| Taxes | 450/3 | €14,897 | - | -€14,897 | |
| Other amounts payable | 47/48 | €166,801 | €16,346 | -€150,455 | -90.2% |
| Accrued charges and deferred income | 492/3 | €2,280 | €168 | -€2,112 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,694 | €2,623 | +€929 | +54.8% |
| Other operating charges | 640/8 | €25,839 | €5,510 | -€20,329 | -78.7% |
| Non-recurring operating charges | 66A | €6,300 | - | -€6,300 | |
| Gross operating margin | 9900 | €68,319 | -€5,227 | -€73,546 | |
| Operating profit (loss) | 9901 | €34,486 | -€13,361 | -€47,847 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,947 | €468 | -€2,478 | -84.1% |
| Recurring financial charges | 65 | €2,947 | €468 | -€2,478 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €31,539 | -€13,828 | -€45,367 | |
| Income taxes | 67/77 | €9,977 | €77 | -€9,900 | -99.2% |
| Profit (loss) for the period | 9904 | €21,562 | -€13,905 | -€35,467 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,562 | -€13,905 | -€35,467 |
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 2 October 2026 via checked.be.