FIMOGEST: 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.
FIMOGEST
Largest movements
- Tangible fixed assets -€42,587
down €42,587 (-11.4%), from €372,352 to €329,765
- Receivables within one year +€35,445
up €35,445 (+37.0%), from €95,733 to €131,178
of which Other amounts receivable: +€44,949
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,705
up €2,705 (+7.6%), from €35,365 to €38,070
- Taxes +€898
up €898 (+76.1%), from €1,179 to €2,077
- Financial income +€744
up €744 (+20.8%), from €3,581 to €4,325
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 | €469,743 | €466,923 | -€2,820 | -0.6% |
| Fixed assets | 21/28 | €372,352 | €329,765 | -€42,587 | -11.4% |
| Tangible fixed assets | 22/27 | €372,352 | €329,765 | -€42,587 | -11.4% |
| Furniture and vehicles | 24 | €372,352 | €329,765 | -€42,587 | -11.4% |
| Current assets | 29/58 | €97,391 | €137,158 | +€39,767 | +40.8% |
| Amounts receivable within one year | 40/41 | €95,733 | €131,178 | +€35,445 | +37.0% |
| Trade receivables | 40 | €12,161 | €2,656 | -€9,504 | -78.2% |
| Other amounts receivable | 41 | €83,573 | €128,521 | +€44,949 | +53.8% |
| Cash at bank and in hand | 54/58 | €1,657 | €5,980 | +€4,322 | +260.8% |
| Total equity and liabilities | 10/49 | €469,743 | €466,923 | -€2,820 | -0.6% |
| Equity | 10/15 | €447,374 | €446,335 | -€1,040 | -0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €385,374 | €384,335 | -€1,040 | -0.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,667 | €49,583 | -€7,083 | -12.5% |
| Distributable reserves | 133 | €322,508 | €328,551 | +€6,044 | +1.9% |
| Provisions and deferred taxes | 16 | €18,889 | €16,528 | -€2,361 | -12.5% |
| Deferred taxes | 168 | €18,889 | €16,528 | -€2,361 | -12.5% |
| Amounts payable | 17/49 | €3,479 | €4,060 | +€581 | +16.7% |
| Amounts payable within one year | 42/48 | €3,051 | €4,019 | +€968 | +31.7% |
| Trade debts | 44 | €1,167 | €469 | -€699 | -59.9% |
| Suppliers | 440/4 | €1,167 | €469 | -€699 | -59.9% |
| Taxes, remuneration and social security | 45 | €1,884 | €3,550 | +€1,666 | +88.4% |
| Taxes | 450/3 | €1,884 | €3,550 | +€1,666 | +88.4% |
| Accrued charges and deferred income | 492/3 | €428 | €41 | -€387 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,587 | €42,587 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €35,365 | €38,070 | +€2,705 | +7.6% |
| Operating profit (loss) | 9901 | -€7,728 | -€5,037 | +€2,691 | +34.8% |
| Financial income | 75/76B | €3,581 | €4,325 | +€744 | +20.8% |
| Recurring financial income | 75 | €3,581 | €4,325 | +€744 | +20.8% |
| Financial charges | 65/66B | €580 | €611 | +€31 | +5.4% |
| Recurring financial charges | 65 | €580 | €611 | +€31 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,727 | -€1,323 | +€3,403 | +72.0% |
| Transfer from deferred taxes | 780 | €2,361 | €2,361 | = | 0.0% |
| Income taxes | 67/77 | €1,179 | €2,077 | +€898 | +76.1% |
| Profit (loss) for the period | 9904 | -€3,545 | -€1,040 | +€2,505 | +70.7% |
| Transfer from tax-exempt reserves | 789 | €7,083 | €7,083 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,538 | €6,044 | +€2,505 | +70.8% |
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 5 October 2026 via checked.be.