FIMOGES: 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.
FIMOGES
Largest movements
- Tangible fixed assets -€42,898
down €42,898 (-10.2%), from €419,369 to €376,471
- Cash +€32,528
up €32,528 (+2.2%), from €1.5m to €1.5m
mainly Depreciation (+€44,350)
- Profit (loss) carried forward -€278,995
down €278,995, from €268,625 to -€10,370
- Reserves +€268,625
up €268,625 (+17.8%), from €1.5m to €1.8m
of which Distributable reserves: +€268,625
- Financial income -€249,774
down €249,774 (-83.8%), from €298,029 to €48,255
of which Non-recurring financial income: -€280,000
- Financial charges +€32,406
up €32,406 (+3462.2%), from €936 to €33,342
of which Non-recurring financial charges: +€28,877
- Depreciation +€3,033
up €3,033 (+7.3%), from €41,317 to €44,350
- Gross operating margin -€2,221
down €2,221 (-10.2%), from €21,849 to €19,628
- Taxes +€561
new in 2025: €561
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 | €1,922,474 | €1,912,104 | -€10,370 | -0.5% |
| Fixed assets | 21/28 | €419,369 | €376,471 | -€42,898 | -10.2% |
| Tangible fixed assets | 22/27 | €419,369 | €376,471 | -€42,898 | -10.2% |
| Land and buildings | 22 | €419,369 | €376,471 | -€42,898 | -10.2% |
| Current assets | 29/58 | €1,503,105 | €1,535,633 | +€32,528 | +2.2% |
| Cash at bank and in hand | 54/58 | €1,503,105 | €1,535,633 | +€32,528 | +2.2% |
| Total equity and liabilities | 10/49 | €1,922,474 | €1,912,104 | -€10,370 | -0.5% |
| Equity | 10/15 | €1,888,188 | €1,877,818 | -€10,370 | -0.5% |
| Contributions | 10/11 | €106,536 | €106,536 | = | 0.0% |
| Capital | 10 | €106,536 | €106,536 | = | 0.0% |
| Issued capital | 100 | €106,536 | €106,536 | = | 0.0% |
| Reserves | 13 | €1,513,027 | €1,781,652 | +€268,625 | +17.8% |
| Non-distributable reserves | 130/1 | €10,654 | €10,654 | = | 0.0% |
| Legal reserve | 130 | €10,654 | €10,654 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,611 | €5,611 | = | 0.0% |
| Distributable reserves | 133 | €1,496,762 | €1,765,387 | +€268,625 | +17.9% |
| Profit (loss) carried forward | 14 | €268,625 | -€10,370 | -€278,995 | |
| Amounts payable | 17/49 | €34,286 | €34,286 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,286 | €34,286 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,286 | €10,286 | = | 0.0% |
| Taxes | 450/3 | €10,286 | €10,286 | = | 0.0% |
| Other amounts payable | 47/48 | €24,000 | €24,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,317 | €44,350 | +€3,033 | +7.3% |
| Non-recurring operating charges | 66A | €9,000 | - | -€9,000 | |
| Gross operating margin | 9900 | €21,849 | €19,628 | -€2,221 | -10.2% |
| Operating profit (loss) | 9901 | -€28,468 | -€24,722 | +€3,746 | +13.2% |
| Financial income | 75/76B | €298,029 | €48,255 | -€249,774 | -83.8% |
| Recurring financial income | 75 | €18,029 | €48,255 | +€30,226 | +167.7% |
| Non-recurring financial income | 76B | €280,000 | - | -€280,000 | |
| Financial charges | 65/66B | €936 | €33,342 | +€32,406 | +3462.2% |
| Recurring financial charges | 65 | €936 | €4,465 | +€3,529 | +377.0% |
| Non-recurring financial charges | 66B | - | €28,877 | +€28,877 | |
| Profit (loss) for the period before taxes | 9903 | €268,625 | -€9,809 | -€278,434 | |
| Income taxes | 67/77 | - | €561 | +€561 | |
| Profit (loss) for the period | 9904 | €268,625 | -€10,370 | -€278,995 | |
| Profit (loss) for the period to be appropriated | 9905 | €268,625 | -€10,370 | -€278,995 |
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 4 October 2026 via checked.be.