FINIMO: 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.
FINIMO
Largest movements
- Tangible fixed assets -€6,319
down €6,319 (-2.3%), from €274,101 to €267,783
of which Land and buildings: -€6,236
- Cash +€3,654
up €3,654 (+14.4%), from €25,424 to €29,078
mainly Depreciation (+€30,139) and Net result for the year (+€8,483)
- Tax, wage and social debts -€9,625
down €9,625 (-84.4%), from €11,403 to €1,778
- Profit (loss) carried forward +€8,483
up €8,483 (+6.4%), from -€132,159 to -€123,675
- Gross operating margin +€9,735
up €9,735 (+22.5%), from €43,313 to €53,048
- Depreciation +€1,778
up €1,778 (+6.3%), from €28,361 to €30,139
- Other operating charges +€593
up €593 (+5.8%), from €10,203 to €10,796
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 | €319,414 | €319,296 | -€118 | 0.0% |
| Fixed assets | 21/28 | €288,101 | €284,183 | -€3,919 | -1.4% |
| Tangible fixed assets | 22/27 | €274,101 | €267,783 | -€6,319 | -2.3% |
| Land and buildings | 22 | €116,184 | €109,948 | -€6,236 | -5.4% |
| Plant, machinery and equipment | 23 | €157,918 | €157,835 | -€83 | -0.1% |
| Financial fixed assets | 28 | €14,000 | €16,400 | +€2,400 | +17.1% |
| Current assets | 29/58 | €31,312 | €35,114 | +€3,801 | +12.1% |
| Cash at bank and in hand | 54/58 | €25,424 | €29,078 | +€3,654 | +14.4% |
| Deferred charges and accrued income | 490/1 | €5,888 | €6,036 | +€148 | +2.5% |
| Total equity and liabilities | 10/49 | €319,414 | €319,296 | -€118 | 0.0% |
| Equity | 10/15 | €225,865 | €234,349 | +€8,483 | +3.8% |
| Contributions | 10/11 | €357,500 | €357,500 | = | 0.0% |
| Capital | 10 | €357,500 | €357,500 | = | 0.0% |
| Issued capital | 100 | €357,500 | €357,500 | = | 0.0% |
| Reserves | 13 | €524 | €524 | = | 0.0% |
| Non-distributable reserves | 130/1 | €375 | €375 | = | 0.0% |
| Legal reserve | 130 | €375 | €375 | = | 0.0% |
| Distributable reserves | 133 | €149 | €149 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,159 | -€123,675 | +€8,483 | +6.4% |
| Amounts payable | 17/49 | €93,549 | €84,948 | -€8,601 | -9.2% |
| Amounts payable within one year | 42/48 | €91,064 | €82,992 | -€8,072 | -8.9% |
| Trade debts | 44 | €255 | - | -€255 | |
| Suppliers | 440/4 | €255 | - | -€255 | |
| Taxes, remuneration and social security | 45 | €11,403 | €1,778 | -€9,625 | -84.4% |
| Taxes | 450/3 | €11,403 | €1,778 | -€9,625 | -84.4% |
| Other amounts payable | 47/48 | €79,407 | €81,214 | +€1,808 | +2.3% |
| Accrued charges and deferred income | 492/3 | €2,485 | €1,956 | -€529 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,361 | €30,139 | +€1,778 | +6.3% |
| Other operating charges | 640/8 | €10,203 | €10,796 | +€593 | +5.8% |
| Gross operating margin | 9900 | €43,313 | €53,048 | +€9,735 | +22.5% |
| Operating profit (loss) | 9901 | €4,749 | €12,113 | +€7,364 | +155.0% |
| Financial income | 75/76B | €2,000 | €2,400 | +€400 | +20.0% |
| Recurring financial income | 75 | €2,000 | €2,400 | +€400 | +20.0% |
| Non-recurring financial income | 76B | €2,000 | €2,400 | +€400 | +20.0% |
| Financial charges | 65/66B | €6,205 | €6,029 | -€175 | -2.8% |
| Recurring financial charges | 65 | €6,205 | €6,029 | -€175 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €544 | €8,483 | +€7,939 | +1458.1% |
| Profit (loss) for the period | 9904 | €544 | €8,483 | +€7,939 | +1458.1% |
| Profit (loss) for the period to be appropriated | 9905 | €544 | €8,483 | +€7,939 | +1458.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.