FIMOR: 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.
FIMOR
Largest movements
- Current investments -€35,478
down €35,478 (-15.7%), from €225,478 to €190,000
- Tangible fixed assets -€6,698
down €6,698 (-12.9%), from €52,103 to €45,405
of which Furniture and vehicles: -€4,111
- Receivables within one year +€4,087
up €4,087 (+10.5%), from €38,865 to €42,951
of which Trade receivables: +€2,136
- Reserves -€19,955
down €19,955 (-65.4%), from €30,491 to €10,536
of which Distributable reserves: -€19,955
- Trade debts -€15,979
down €15,979 (-92.7%), from €17,238 to €1,258
- Gross operating margin -€11,072
down €11,072 (-64.8%), from €17,095 to €6,023
- Taxes -€2,834
down €2,834 (-65.5%), from €4,324 to €1,490
- Other operating charges -€1,391
down €1,391 (-47.2%), from €2,948 to €1,557
- Financial income +€1,228
up €1,228 (+59.5%), from €2,064 to €3,292
- Depreciation -€500
down €500 (-6.9%), from €7,198 to €6,698
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 | €346,172 | €308,137 | -€38,036 | -11.0% |
| Fixed assets | 21/28 | €52,631 | €45,933 | -€6,698 | -12.7% |
| Tangible fixed assets | 22/27 | €52,103 | €45,405 | -€6,698 | -12.9% |
| Land and buildings | 22 | €43,001 | €41,244 | -€1,757 | -4.1% |
| Furniture and vehicles | 24 | €8,272 | €4,161 | -€4,111 | -49.7% |
| Other tangible fixed assets | 26 | €830 | €0 | -€830 | -100% |
| Financial fixed assets | 28 | €528 | €528 | = | 0.0% |
| Current assets | 29/58 | €293,541 | €262,204 | -€31,338 | -10.7% |
| Stocks and contracts in progress | 3 | €6,254 | €6,254 | = | 0.0% |
| Stocks | 30/36 | €6,254 | €6,254 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,865 | €42,951 | +€4,087 | +10.5% |
| Trade receivables | 40 | €3,213 | €5,349 | +€2,136 | +66.5% |
| Other amounts receivable | 41 | €35,652 | €37,602 | +€1,950 | +5.5% |
| Current investments | 50/53 | €225,478 | €190,000 | -€35,478 | -15.7% |
| Cash at bank and in hand | 54/58 | €21,638 | €20,409 | -€1,229 | -5.7% |
| Deferred charges and accrued income | 490/1 | €1,306 | €2,589 | +€1,283 | +98.2% |
| Total equity and liabilities | 10/49 | €346,172 | €308,137 | -€38,036 | -11.0% |
| Equity | 10/15 | €321,096 | €300,354 | -€20,742 | -6.5% |
| Contributions | 10/11 | €290,600 | €290,600 | = | 0.0% |
| Capital | 10 | €290,600 | €290,600 | = | 0.0% |
| Issued capital | 100 | €290,600 | €290,600 | = | 0.0% |
| Reserves | 13 | €30,491 | €10,536 | -€19,955 | -65.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €24,291 | €4,336 | -€19,955 | -82.1% |
| Profit (loss) carried forward | 14 | €5 | -€783 | -€788 | |
| Amounts payable | 17/49 | €25,076 | €7,783 | -€17,293 | -69.0% |
| Amounts payable within one year | 42/48 | €25,076 | €7,783 | -€17,293 | -69.0% |
| Trade debts | 44 | €17,238 | €1,258 | -€15,979 | -92.7% |
| Suppliers | 440/4 | €17,238 | €1,258 | -€15,979 | -92.7% |
| Taxes, remuneration and social security | 45 | €7,839 | €6,525 | -€1,314 | -16.8% |
| Taxes | 450/3 | €7,839 | €6,525 | -€1,314 | -16.8% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,198 | €6,698 | -€500 | -6.9% |
| Other operating charges | 640/8 | €2,948 | €1,557 | -€1,391 | -47.2% |
| Gross operating margin | 9900 | €17,095 | €6,023 | -€11,072 | -64.8% |
| Operating profit (loss) | 9901 | €6,949 | -€2,232 | -€9,181 | |
| Financial income | 75/76B | €2,064 | €3,292 | +€1,228 | +59.5% |
| Recurring financial income | 75 | €2,064 | €3,292 | +€1,228 | +59.5% |
| Financial charges | 65/66B | €348 | €358 | +€10 | +2.9% |
| Recurring financial charges | 65 | €348 | €358 | +€10 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €8,665 | €702 | -€7,963 | -91.9% |
| Income taxes | 67/77 | €4,324 | €1,490 | -€2,834 | -65.5% |
| Profit (loss) for the period | 9904 | €4,341 | -€788 | -€5,129 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,341 | -€788 | -€5,129 |
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 16 October 2026 via checked.be.