FIMO: 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.
FIMO
Largest movements
- Cash -€79,185
down €79,185 (-13.0%), from €609,510 to €530,325
mainly Net result for the year (-€89,733) and Investment in fixed assets (net) (-€34,522)
- Profit (loss) carried forward -€89,732
down €89,732 (-23.9%), from -€375,794 to -€465,526
- Gross operating margin +€27,076
up €27,076, from -€6,829 to €20,247
- Staff costs +€6,598
up €6,598 (+11.4%), from €57,706 to €64,304
- Depreciation +€1,438
up €1,438 (+3.6%), from €39,914 to €41,352
- Other operating charges +€1,035
up €1,035 (+36.6%), from €2,828 to €3,863
- Taxes +€219
new in 2025: €219
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 | €1,164,784 | €1,080,980 | -€83,804 | -7.2% |
| Fixed assets | 21/28 | €527,116 | €520,286 | -€6,830 | -1.3% |
| Tangible fixed assets | 22/27 | €527,116 | €520,286 | -€6,830 | -1.3% |
| Land and buildings | 22 | €5,084 | €4,591 | -€493 | -9.7% |
| Furniture and vehicles | 24 | €654 | €28,931 | +€28,277 | +4323.6% |
| Other tangible fixed assets | 26 | €521,378 | €486,764 | -€34,614 | -6.6% |
| Current assets | 29/58 | €637,668 | €560,695 | -€76,973 | -12.1% |
| Stocks and contracts in progress | 3 | €18,854 | €18,854 | +€0 | 0.0% |
| Stocks | 30/36 | €18,854 | €18,854 | +€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €5,353 | €7,793 | +€2,440 | +45.6% |
| Other amounts receivable | 41 | €5,353 | €7,793 | +€2,440 | +45.6% |
| Current investments | 50/53 | €1,718 | €1,718 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €609,510 | €530,325 | -€79,185 | -13.0% |
| Deferred charges and accrued income | 490/1 | €2,233 | €2,004 | -€229 | -10.2% |
| Total equity and liabilities | 10/49 | €1,164,784 | €1,080,980 | -€83,804 | -7.2% |
| Equity | 10/15 | €1,146,889 | €1,057,157 | -€89,732 | -7.8% |
| Contributions | 10/11 | €1,497,894 | €1,497,894 | -€0 | 0.0% |
| Capital | 10 | €1,497,894 | €1,497,894 | -€0 | 0.0% |
| Issued capital | 100 | €1,497,894 | €1,497,894 | -€0 | 0.0% |
| Reserves | 13 | €24,789 | €24,789 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | +€0 | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€375,794 | -€465,526 | -€89,732 | -23.9% |
| Amounts payable | 17/49 | €17,895 | €23,824 | +€5,929 | +33.1% |
| Amounts payable within one year | 42/48 | €17,820 | €23,749 | +€5,929 | +33.3% |
| Trade debts | 44 | €2,922 | €7,134 | +€4,212 | +144.1% |
| Suppliers | 440/4 | €2,922 | €7,134 | +€4,212 | +144.1% |
| Taxes, remuneration and social security | 45 | €7,043 | €8,780 | +€1,737 | +24.7% |
| Remuneration and social security | 454/9 | €7,043 | €8,780 | +€1,737 | +24.7% |
| Other amounts payable | 47/48 | €7,855 | €7,835 | -€20 | -0.2% |
| Accrued charges and deferred income | 492/3 | €75 | €75 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €57,706 | €64,304 | +€6,598 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,914 | €41,352 | +€1,438 | +3.6% |
| Other operating charges | 640/8 | €2,828 | €3,863 | +€1,035 | +36.6% |
| Gross operating margin | 9900 | -€6,829 | €20,247 | +€27,076 | |
| Operating profit (loss) | 9901 | -€107,277 | -€89,272 | +€18,005 | +16.8% |
| Financial charges | 65/66B | €227 | €242 | +€15 | +6.6% |
| Recurring financial charges | 65 | €227 | €242 | +€15 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€107,504 | -€89,514 | +€17,990 | +16.7% |
| Income taxes | 67/77 | - | €219 | +€219 | |
| Profit (loss) for the period | 9904 | -€107,504 | -€89,733 | +€17,771 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€107,504 | -€89,733 | +€17,771 | +16.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.