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
- Receivables within one year +€1,496
up €1,496 (+163.8%), from €913 to €2,409
of which Other amounts receivable: +€1,802
- Cash +€457
up €457 (+371.4%), from €123 to €580
mainly Net result for the year (+€2,300) and Trade debts (+€1,098)
- Intangible fixed assets -€106
down €106 (-12.5%), from €849 to €742
- Profit (loss) carried forward +€2,300
up €2,300 (+14.7%), from -€15,599 to -€13,299
- Other debts -€1,722
no longer reported in 2025 (was €1,722)
- Trade debts +€1,098
up €1,098 (+110.8%), from €991 to €2,088
- Tax, wage and social debts +€171
new in 2025: €171
- Gross operating margin +€3,863
up €3,863, from -€471 to €3,393
- Other operating charges +€519
up €519 (+424.7%), from €122 to €642
- Financial charges +€300
up €300 (+666.7%), from €45 to €345
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 | €1,885 | €3,732 | +€1,847 | +98.0% |
| Fixed assets | 21/28 | €849 | €742 | -€106 | -12.5% |
| Intangible fixed assets | 21 | €849 | €742 | -€106 | -12.5% |
| Current assets | 29/58 | €1,036 | €2,989 | +€1,953 | +188.5% |
| Amounts receivable within one year | 40/41 | €913 | €2,409 | +€1,496 | +163.8% |
| Trade receivables | 40 | €468 | €163 | -€306 | -65.2% |
| Other amounts receivable | 41 | €445 | €2,247 | +€1,802 | +405.0% |
| Cash at bank and in hand | 54/58 | €123 | €580 | +€457 | +371.4% |
| Total equity and liabilities | 10/49 | €1,885 | €3,732 | +€1,847 | +98.0% |
| Equity | 10/15 | -€828 | €1,472 | +€2,300 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €8,574 | €8,574 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €130 | €130 | = | 0.0% |
| Distributable reserves | 133 | €6,585 | €6,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,599 | -€13,299 | +€2,300 | +14.7% |
| Amounts payable | 17/49 | €2,712 | €2,260 | -€453 | -16.7% |
| Amounts payable within one year | 42/48 | €2,712 | €2,260 | -€453 | -16.7% |
| Trade debts | 44 | €991 | €2,088 | +€1,098 | +110.8% |
| Suppliers | 440/4 | €991 | €2,088 | +€1,098 | +110.8% |
| Taxes, remuneration and social security | 45 | - | €171 | +€171 | |
| Taxes | 450/3 | - | €171 | +€171 | |
| Other amounts payable | 47/48 | €1,722 | - | -€1,722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106 | €106 | = | 0.0% |
| Other operating charges | 640/8 | €122 | €642 | +€519 | +424.7% |
| Gross operating margin | 9900 | -€471 | €3,393 | +€3,863 | |
| Operating profit (loss) | 9901 | -€699 | €2,645 | +€3,344 | |
| Financial charges | 65/66B | €45 | €345 | +€300 | +666.7% |
| Recurring financial charges | 65 | €45 | €345 | +€300 | +666.7% |
| Profit (loss) for the period before taxes | 9903 | -€744 | €2,300 | +€3,044 | |
| Profit (loss) for the period | 9904 | -€744 | €2,300 | +€3,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€744 | €2,300 | +€3,044 |
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 28 September 2026 via checked.be.