FIMO CONSTRUCT: 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.
FIMO CONSTRUCT
Largest movements
- Stocks and contracts -€244,683
no longer reported in 2025 (was €244,683)
- Cash +€15,191
up €15,191 (+66.2%), from €22,945 to €38,136
mainly Stocks and contracts (+€244,683) and Net result for the year (+€37,523)
- Debts after one year -€250,000
no longer reported in 2025 (was €250,000)
- Profit (loss) carried forward +€37,523
up €37,523 (+37776.1%), from €99 to €37,622
- Trade debts -€16,880
down €16,880 (-87.4%), from €19,321 to €2,441
- Accrued charges and deferred income -€7,875
no longer reported in 2025 (was €7,875)
- Tax, wage and social debts +€3,201
up €3,201 (+20.6%), from €15,510 to €18,711
- Gross operating margin +€40,976
up €40,976 (+197.8%), from €20,718 to €61,693
- Taxes +€7,873
up €7,873 (+437.4%), from €1,800 to €9,673
- Other operating charges -€4,223
down €4,223 (-85.2%), from €4,953 to €731
- Financial charges +€870
up €870 (+7.0%), from €12,501 to €13,372
- Depreciation -€620
down €620 (-45.4%), from €1,363 to €744
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 | €298,806 | €64,775 | -€234,031 | -78.3% |
| Formation expenses | 20 | €2,356 | €1,612 | -€744 | -31.6% |
| Current assets | 29/58 | €296,450 | €63,163 | -€233,287 | -78.7% |
| Stocks and contracts in progress | 3 | €244,683 | - | -€244,683 | |
| Stocks | 30/36 | €244,683 | - | -€244,683 | |
| Amounts receivable within one year | 40/41 | €24,983 | €23,622 | -€1,361 | -5.4% |
| Trade receivables | 40 | €4,827 | €10,196 | +€5,368 | +111.2% |
| Other amounts receivable | 41 | €20,155 | €13,426 | -€6,729 | -33.4% |
| Cash at bank and in hand | 54/58 | €22,945 | €38,136 | +€15,191 | +66.2% |
| Deferred charges and accrued income | 490/1 | €3,839 | €1,405 | -€2,434 | -63.4% |
| Total equity and liabilities | 10/49 | €298,806 | €64,775 | -€234,031 | -78.3% |
| Equity | 10/15 | €6,099 | €43,622 | +€37,523 | +615.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99 | €37,622 | +€37,523 | +37776.1% |
| Amounts payable | 17/49 | €292,706 | €21,153 | -€271,554 | -92.8% |
| Amounts payable after more than one year | 17 | €250,000 | - | -€250,000 | |
| Financial debts | 170/4 | €250,000 | - | -€250,000 | |
| Amounts payable within one year | 42/48 | €34,831 | €21,153 | -€13,679 | -39.3% |
| Trade debts | 44 | €19,321 | €2,441 | -€16,880 | -87.4% |
| Suppliers | 440/4 | €19,321 | €2,441 | -€16,880 | -87.4% |
| Taxes, remuneration and social security | 45 | €15,510 | €18,711 | +€3,201 | +20.6% |
| Taxes | 450/3 | €15,510 | €18,711 | +€3,201 | +20.6% |
| Accrued charges and deferred income | 492/3 | €7,875 | - | -€7,875 | |
| Non-recurring operating income | 76A | €9,062 | - | -€9,062 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €744 | -€620 | -45.4% |
| Other operating charges | 640/8 | €4,953 | €731 | -€4,223 | -85.2% |
| Gross operating margin | 9900 | €20,718 | €61,693 | +€40,976 | +197.8% |
| Operating profit (loss) | 9901 | €14,401 | €60,219 | +€45,818 | +318.2% |
| Financial income | 75/76B | - | €349 | +€349 | |
| Recurring financial income | 75 | - | €349 | +€349 | |
| Financial charges | 65/66B | €12,501 | €13,372 | +€870 | +7.0% |
| Recurring financial charges | 65 | €12,501 | €13,372 | +€870 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €1,899 | €47,196 | +€45,297 | +2384.9% |
| Income taxes | 67/77 | €1,800 | €9,673 | +€7,873 | +437.4% |
| Profit (loss) for the period | 9904 | €99 | €37,523 | +€37,424 | +37676.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99 | €37,523 | +€37,424 | +37676.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.