FIMO CONSULTING: 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 CONSULTING
Largest movements
- Current investments -€102,808
down €102,808 (-47.2%), from €217,808 to €115,000
- Tangible fixed assets -€16,505
down €16,505 (-14.3%), from €115,174 to €98,669
of which Furniture and vehicles: -€15,343
- Cash -€11,807
down €11,807 (-17.1%), from €69,009 to €57,202
mainly Contributions, distributions and other (-€127,667) and Other debts (-€59,028)
- Receivables within one year +€6,667
up €6,667 (+11.5%), from €58,170 to €64,837
of which Trade receivables: +€7,552
- Other debts -€59,028
down €59,028 (-93.9%), from €62,847 to €3,819
- Reserves -€51,418
down €51,418 (-12.0%), from €429,210 to €377,792
- Debts after one year -€12,540
down €12,540 (-28.6%), from €43,811 to €31,270
- Financial charges +€9,003
up €9,003, from -€6,314 to €2,689
- Gross operating margin -€6,844
down €6,844 (-4.8%), from €143,617 to €136,774
- Depreciation +€5,454
up €5,454 (+35.1%), from €15,555 to €21,009
- Financial income -€3,763
down €3,763 (-82.8%), from €4,547 to €784
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €561,733 | €436,744 | -€124,989 | -22.3% |
| Fixed assets | 21/28 | €216,174 | €199,669 | -€16,505 | -7.6% |
| Tangible fixed assets | 22/27 | €115,174 | €98,669 | -€16,505 | -14.3% |
| Plant, machinery and equipment | 23 | €1,921 | €1,503 | -€418 | -21.8% |
| Furniture and vehicles | 24 | €72,434 | €57,091 | -€15,343 | -21.2% |
| Other tangible fixed assets | 26 | €40,820 | €40,076 | -€744 | -1.8% |
| Financial fixed assets | 28 | €101,000 | €101,000 | = | 0.0% |
| Current assets | 29/58 | €345,559 | €237,076 | -€108,483 | -31.4% |
| Amounts receivable within one year | 40/41 | €58,170 | €64,837 | +€6,667 | +11.5% |
| Trade receivables | 40 | €22,180 | €29,731 | +€7,552 | +34.0% |
| Other amounts receivable | 41 | €35,990 | €35,106 | -€885 | -2.5% |
| Current investments | 50/53 | €217,808 | €115,000 | -€102,808 | -47.2% |
| Cash at bank and in hand | 54/58 | €69,009 | €57,202 | -€11,807 | -17.1% |
| Deferred charges and accrued income | 490/1 | €572 | €36 | -€536 | -93.7% |
| Total equity and liabilities | 10/49 | €561,733 | €436,744 | -€124,989 | -22.3% |
| Equity | 10/15 | €434,210 | €382,792 | -€51,418 | -11.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €429,210 | €377,792 | -€51,418 | -12.0% |
| Distributable reserves | 133 | €429,210 | €377,792 | -€51,418 | -12.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €127,523 | €53,952 | -€73,571 | -57.7% |
| Amounts payable after more than one year | 17 | €43,811 | €31,270 | -€12,540 | -28.6% |
| Financial debts | 170/4 | €43,811 | €31,270 | -€12,540 | -28.6% |
| Amounts payable within one year | 42/48 | €83,713 | €22,682 | -€61,031 | -72.9% |
| Current portion of amounts payable after more than one year | 42 | €17,033 | €12,540 | -€4,492 | -26.4% |
| Trade debts | 44 | €2,427 | €2,684 | +€257 | +10.6% |
| Suppliers | 440/4 | €2,427 | €2,684 | +€257 | +10.6% |
| Taxes, remuneration and social security | 45 | €1,406 | €3,639 | +€2,233 | +159% |
| Taxes | 450/3 | €1,406 | €3,639 | +€2,233 | +159% |
| Other amounts payable | 47/48 | €62,847 | €3,819 | -€59,028 | -93.9% |
| Non-recurring operating income | 76A | €7,123 | €0 | -€7,123 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,555 | €21,009 | +€5,454 | +35.1% |
| Other operating charges | 640/8 | €738 | €216 | -€521 | -70.7% |
| Gross operating margin | 9900 | €143,617 | €136,774 | -€6,844 | -4.8% |
| Operating profit (loss) | 9901 | €127,325 | €115,548 | -€11,777 | -9.2% |
| Financial income | 75/76B | €4,547 | €784 | -€3,763 | -82.8% |
| Recurring financial income | 75 | €4,547 | €784 | -€3,763 | -82.8% |
| Financial charges | 65/66B | -€6,314 | €2,689 | +€9,003 | |
| Recurring financial charges | 65 | -€6,314 | €2,689 | +€9,003 | |
| Profit (loss) for the period before taxes | 9903 | €138,186 | €113,643 | -€24,542 | -17.8% |
| Income taxes | 67/77 | €37,905 | €37,394 | -€511 | -1.3% |
| Profit (loss) for the period | 9904 | €100,281 | €76,249 | -€24,032 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100,281 | €76,249 | -€24,032 | -24.0% |
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 14 October 2026 via checked.be.