FIMUT: 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.
FIMUT
Largest movements
- Current assets +€124,897
up €124,897 (+8.8%), from €1.4m to €1.5m
of which Receivables within one year: +€93,997
- Equity +€96,462
up €96,462, from -€67,875 to €28,587
- Debts +€23,206
up €23,206 (+1.5%), from €1.5m to €1.6m
- Gross operating margin -€59,378
down €59,378 (-32.6%), from €182,311 to €122,933
- Depreciation -€6,927
down €6,927 (-65.3%), from €10,613 to €3,686
From the 2012 result to the 2013 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,486,131 | €1,605,414 | +€119,283 | +8.0% |
| Fixed assets | 21/28 | €61,575 | €55,962 | -€5,613 | -9.1% |
| Tangible fixed assets | 22/27 | €11,525 | €912 | -€10,613 | -92.1% |
| Financial fixed assets | 28 | €50,050 | €55,050 | +€5,000 | +10.0% |
| Current assets | 29/58 | €1,424,556 | €1,549,452 | +€124,897 | +8.8% |
| Amounts receivable within one year | 40/41 | €1,347,835 | €1,441,832 | +€93,997 | +7.0% |
| Cash at bank and in hand | 54/58 | - | €49,408 | +€49,408 | |
| Total equity and liabilities | 10/49 | €1,486,131 | €1,605,414 | +€119,283 | +8.0% |
| Equity | 10/15 | -€67,875 | €28,587 | +€96,462 | |
| Profit (loss) carried forward | 14 | -€478,067 | -€381,605 | +€96,462 | +20.2% |
| Provisions and deferred taxes | 16 | €11,409 | €11,025 | -€384 | -3.4% |
| Amounts payable | 17/49 | €1,542,597 | €1,565,802 | +€23,206 | +1.5% |
| Amounts payable within one year | 42/48 | €1,542,595 | €1,561,524 | +€18,929 | +1.2% |
| Trade debts | 44 | €1,540,575 | €1,561,524 | +€20,949 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,613 | €3,686 | -€6,927 | -65.3% |
| Gross operating margin | 9900 | €182,311 | €122,933 | -€59,378 | -32.6% |
| Operating profit (loss) | 9901 | €19,971 | €97,509 | +€77,539 | +388.3% |
| Recurring financial income | 75 | €136 | €5 | -€131 | -96.2% |
| Recurring financial charges | 65 | €599 | €874 | +€275 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €19,508 | €96,640 | +€77,133 | +395.4% |
| Profit (loss) for the period | 9904 | €19,120 | €96,462 | +€77,342 | +404.5% |
| Profit (loss) for the period to be appropriated | 9905 | - | €96,462 | +€96,462 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.