FIMMOVERSEAS: 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
FIMMOVERSEAS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€303,465
2024 · -€238,502-€64,963
Equity
-€240,752
2024 · €62,714-€303,465
Cash
€261,094
2024 · €203,517+€57,577
Balance sheet total
€10.1m
2024 · €5.7m+€4.3m
Largest movements
Assets
- Tangible fixed assets +€4.3m
up €4.3m (+109%), from €4.0m to €8.3m
of which Land and buildings: +€4.4m
Equity and liabilities
- Debts after one year +€4.5m
up €4.5m (+97.7%), from €4.6m to €9.1m
- Profit (loss) carried forward -€303,465
down €303,465 (-19.6%), from -€1.6m to -€1.9m
Income statement
- Gross operating margin +€78,769
up €78,769 (+24.2%), from €325,880 to €404,649
- Depreciation +€77,830
up €77,830 (+31.6%), from €246,126 to €323,956
- Financial charges +€53,925
up €53,925 (+37.1%), from €145,387 to €199,312
- Other operating charges +€14,167
up €14,167 (+22.8%), from €62,059 to €76,226
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
-€238,502
Gross operating margin
+€78,769
Staff costs
+€1,334
Depreciation
-€77,830
Other operating charges
-€14,167
Financial income
+€1,007
Financial charges
-€53,925
Taxes
-€151
Result 2025
-€303,465
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
+€218,657
Investment
-€4.7m
Financing
+€4.5m
Cash 2024
€203,517
From operations (derived)
+€218,657
Net result for the year
-€303,465
Depreciation
+€323,956
Receivables within one year
+€37,874
Deferred charges and accrued income
+€11,803
Smaller working-capital items
+€86
Other debts
+€48,696
Accrued charges and deferred income
+€99,708
Investment (derived)
-€4.7m
Investment in fixed assets (net)
-€4.7m
Financing
+€4.5m
Debts after one year
+€4.5m
Cash 2025
€261,094
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,731,554 | €10,076,579 | +€4.3m | +75.8% |
| Fixed assets | 21/28 | €5,454,035 | €9,791,159 | +€4.3m | +79.5% |
| Tangible fixed assets | 22/27 | €3,962,083 | €8,299,206 | +€4.3m | +109% |
| Land and buildings | 22 | €3,752,900 | €8,112,735 | +€4.4m | +116% |
| Furniture and vehicles | 24 | €48,641 | €37,186 | -€11,454 | -23.5% |
| Other tangible fixed assets | 26 | €160,542 | €149,286 | -€11,256 | -7.0% |
| Financial fixed assets | 28 | €1,491,952 | €1,491,952 | = | 0.0% |
| Current assets | 29/58 | €277,519 | €285,420 | +€7,900 | +2.8% |
| Amounts receivable within one year | 40/41 | €62,200 | €24,326 | -€37,874 | -60.9% |
| Trade receivables | 40 | €42,200 | - | -€42,200 | |
| Other amounts receivable | 41 | €20,000 | €24,326 | +€4,326 | +21.6% |
| Cash at bank and in hand | 54/58 | €203,517 | €261,094 | +€57,577 | +28.3% |
| Deferred charges and accrued income | 490/1 | €11,803 | - | -€11,803 | |
| Total equity and liabilities | 10/49 | €5,731,554 | €10,076,579 | +€4.3m | +75.8% |
| Equity | 10/15 | €62,714 | -€240,752 | -€303,465 | |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €114,767 | €114,767 | = | 0.0% |
| Non-distributable reserves | 130/1 | €114,767 | €114,767 | = | 0.0% |
| Legal reserve | 130 | €114,767 | €114,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,552,053 | -€1,855,519 | -€303,465 | -19.6% |
| Provisions and deferred taxes | 16 | €65,118 | €66,136 | +€1,018 | +1.6% |
| Provisions for liabilities and charges | 160/5 | €65,118 | €66,136 | +€1,018 | +1.6% |
| Other liabilities and charges | 164/5 | €65,118 | €66,136 | +€1,018 | +1.6% |
| Amounts payable | 17/49 | €5,603,723 | €10,251,195 | +€4.6m | +82.9% |
| Amounts payable after more than one year | 17 | €4,606,027 | €9,106,027 | +€4.5m | +97.7% |
| Financial debts | 170/4 | €4,606,027 | €9,106,027 | +€4.5m | +97.7% |
| Amounts payable within one year | 42/48 | €499,696 | €547,460 | +€47,764 | +9.6% |
| Trade debts | 44 | €316,451 | €315,623 | -€829 | -0.3% |
| Suppliers | 440/4 | €316,451 | €315,623 | -€829 | -0.3% |
| Taxes, remuneration and social security | 45 | €14,466 | €14,363 | -€103 | -0.7% |
| Taxes | 450/3 | €112 | €116 | +€4 | +3.6% |
| Remuneration and social security | 454/9 | €14,354 | €14,247 | -€107 | -0.7% |
| Other amounts payable | 47/48 | €168,779 | €217,474 | +€48,696 | +28.9% |
| Accrued charges and deferred income | 492/3 | €498,000 | €597,708 | +€99,708 | +20.0% |
| Remuneration, social security and pensions | 62 | €111,011 | €109,678 | -€1,334 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246,126 | €323,956 | +€77,830 | +31.6% |
| Other operating charges | 640/8 | €62,059 | €76,226 | +€14,167 | +22.8% |
| Gross operating margin | 9900 | €325,880 | €404,649 | +€78,769 | +24.2% |
| Operating profit (loss) | 9901 | -€93,317 | -€105,211 | -€11,894 | -12.7% |
| Financial income | 75/76B | €359 | €1,366 | +€1,007 | +281% |
| Recurring financial income | 75 | €359 | €1,366 | +€1,007 | +281% |
| Financial charges | 65/66B | €145,387 | €199,312 | +€53,925 | +37.1% |
| Recurring financial charges | 65 | €145,387 | €199,312 | +€53,925 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | -€238,346 | -€303,158 | -€64,812 | -27.2% |
| Income taxes | 67/77 | €157 | €308 | +€151 | +96.2% |
| Profit (loss) for the period | 9904 | -€238,502 | -€303,465 | -€64,963 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€238,502 | -€303,465 | -€64,963 | -27.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.