FIMPA 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.
FIMPA CONSULTING
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year -€44,806
down €44,806 (-70.2%), from €63,850 to €19,045
of which Trade receivables: -€45,837
- Cash +€20,525
up €20,525 (+29.8%), from €68,777 to €89,302
mainly Net result for the year (+€106,810) and Other debts (+€61,901)
- Other debts +€61,901
up €61,901 (+48,580%), from €127 to €62,028
- Tax, wage and social debts +€15,654
up €15,654 (+102%), from €15,386 to €31,040
- Trade debts -€3,463
down €3,463 (-39.7%), from €8,731 to €5,268
- Gross operating margin +€29,872
up €29,872 (+27.0%), from €110,805 to €140,677
- Taxes +€8,285
up €8,285 (+35.7%), from €23,189 to €31,474
- Depreciation -€2,066
down €2,066 (-55.9%), from €3,695 to €1,628
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 | €135,115 | €209,207 | +€74,091 | +54.8% |
| Fixed assets | 21/28 | €2,488 | €860 | -€1,628 | -65.4% |
| Tangible fixed assets | 22/27 | €2,488 | €860 | -€1,628 | -65.4% |
| Furniture and vehicles | 24 | €2,488 | €860 | -€1,628 | -65.4% |
| Current assets | 29/58 | €132,627 | €208,347 | +€75,720 | +57.1% |
| Amounts receivable within one year | 40/41 | €63,850 | €19,045 | -€44,806 | -70.2% |
| Trade receivables | 40 | €59,539 | €13,702 | -€45,837 | -77.0% |
| Other amounts receivable | 41 | €4,311 | €5,343 | +€1,031 | +23.9% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €68,777 | €89,302 | +€20,525 | +29.8% |
| Total equity and liabilities | 10/49 | €135,115 | €209,207 | +€74,091 | +54.8% |
| Equity | 10/15 | €110,871 | €110,871 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,077 | €10,077 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,217 | €8,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,194 | €82,194 | = | 0.0% |
| Amounts payable | 17/49 | €24,245 | €98,336 | +€74,091 | +306% |
| Amounts payable within one year | 42/48 | €24,245 | €98,336 | +€74,091 | +306% |
| Trade debts | 44 | €8,731 | €5,268 | -€3,463 | -39.7% |
| Suppliers | 440/4 | €8,731 | €5,268 | -€3,463 | -39.7% |
| Taxes, remuneration and social security | 45 | €15,386 | €31,040 | +€15,654 | +102% |
| Taxes | 450/3 | €15,386 | €31,040 | +€15,654 | +102% |
| Other amounts payable | 47/48 | €127 | €62,028 | +€61,901 | +48,580% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,695 | €1,628 | -€2,066 | -55.9% |
| Other operating charges | 640/8 | €1,099 | €528 | -€570 | -51.9% |
| Gross operating margin | 9900 | €110,805 | €140,677 | +€29,872 | +27.0% |
| Operating profit (loss) | 9901 | €106,012 | €138,520 | +€32,509 | +30.7% |
| Financial charges | 65/66B | €506 | €237 | -€270 | -53.3% |
| Recurring financial charges | 65 | €506 | €237 | -€270 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €105,505 | €138,284 | +€32,779 | +31.1% |
| Income taxes | 67/77 | €23,189 | €31,474 | +€8,285 | +35.7% |
| Profit (loss) for the period | 9904 | €82,316 | €106,810 | +€24,494 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,316 | €106,810 | +€24,494 | +29.8% |
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 31 October 2026 via checked.be.