FIPROMA: 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.
FIPROMA
Largest movements
- Tangible fixed assets -€38,738
down €38,738 (-10.9%), from €356,086 to €317,348
of which Land and buildings: -€23,823
- Cash +€15,829
up €15,829 (+60.3%), from €26,239 to €42,067
mainly Depreciation (+€38,738) and Deferred charges and accrued income (+€9,027)
- Deferred charges and accrued income -€9,027
down €9,027 (-86.4%), from €10,445 to €1,418
- Receivables within one year +€4,995
up €4,995 (+17.6%), from €28,352 to €33,347
of which Trade receivables: +€4,923
- Debts after one year -€10,935
down €10,935 (-3.7%), from €291,658 to €280,723
of which Financial debts: -€17,985
- Advances received -€9,107
no longer reported in 2025 (was €9,107)
- Trade debts -€6,543
down €6,543 (-65.7%), from €9,952 to €3,409
- Tax, wage and social debts -€5,169
down €5,169 (-38.3%), from €13,513 to €8,343
- Current portion of long-term debt +€4,241
up €4,241 (+23.9%), from €17,744 to €21,985
- Gross operating margin +€10,010
up €10,010 (+21.0%), from €47,749 to €57,758
- Depreciation +€8,155
up €8,155 (+26.7%), from €30,583 to €38,738
- Write-downs +€3,728
new in 2025: €3,728
- Other operating charges -€1,559
down €1,559 (-34.9%), from €4,467 to €2,908
- Taxes +€966
up €966 (+31.5%), from €3,071 to €4,037
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 | €421,121 | €394,180 | -€26,941 | -6.4% |
| Fixed assets | 21/28 | €356,086 | €317,348 | -€38,738 | -10.9% |
| Tangible fixed assets | 22/27 | €356,086 | €317,348 | -€38,738 | -10.9% |
| Land and buildings | 22 | €319,262 | €295,439 | -€23,823 | -7.5% |
| Plant, machinery and equipment | 23 | €2,144 | €724 | -€1,420 | -66.2% |
| Furniture and vehicles | 24 | €34,680 | €21,185 | -€13,495 | -38.9% |
| Current assets | 29/58 | €65,035 | €76,832 | +€11,797 | +18.1% |
| Amounts receivable within one year | 40/41 | €28,352 | €33,347 | +€4,995 | +17.6% |
| Trade receivables | 40 | €28,352 | €33,274 | +€4,923 | +17.4% |
| Other amounts receivable | 41 | - | €72 | +€72 | |
| Cash at bank and in hand | 54/58 | €26,239 | €42,067 | +€15,829 | +60.3% |
| Deferred charges and accrued income | 490/1 | €10,445 | €1,418 | -€9,027 | -86.4% |
| Total equity and liabilities | 10/49 | €421,121 | €394,180 | -€26,941 | -6.4% |
| Equity | 10/15 | €75,023 | €76,002 | +€978 | +1.3% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €30,023 | €31,002 | +€978 | +3.3% |
| Distributable reserves | 133 | €30,023 | €31,002 | +€978 | +3.3% |
| Amounts payable | 17/49 | €346,098 | €318,178 | -€27,919 | -8.1% |
| Amounts payable after more than one year | 17 | €291,658 | €280,723 | -€10,935 | -3.7% |
| Financial debts | 170/4 | €110,028 | €92,043 | -€17,985 | -16.3% |
| Other amounts payable | 178/9 | €181,629 | €188,680 | +€7,050 | +3.9% |
| Amounts payable within one year | 42/48 | €54,440 | €37,455 | -€16,985 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €17,744 | €21,985 | +€4,241 | +23.9% |
| Trade debts | 44 | €9,952 | €3,409 | -€6,543 | -65.7% |
| Suppliers | 440/4 | €9,952 | €3,409 | -€6,543 | -65.7% |
| Advances received on contracts in progress | 46 | €9,107 | - | -€9,107 | |
| Taxes, remuneration and social security | 45 | €13,513 | €8,343 | -€5,169 | -38.3% |
| Taxes | 450/3 | €13,513 | €8,343 | -€5,169 | -38.3% |
| Other amounts payable | 47/48 | €4,124 | €3,718 | -€406 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,583 | €38,738 | +€8,155 | +26.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,728 | +€3,728 | |
| Other operating charges | 640/8 | €4,467 | €2,908 | -€1,559 | -34.9% |
| Gross operating margin | 9900 | €47,749 | €57,758 | +€10,010 | +21.0% |
| Operating profit (loss) | 9901 | €12,698 | €12,384 | -€314 | -2.5% |
| Financial income | 75/76B | €85 | €65 | -€20 | -23.1% |
| Recurring financial income | 75 | €85 | €65 | -€20 | -23.1% |
| Financial charges | 65/66B | €8,153 | €7,434 | -€719 | -8.8% |
| Recurring financial charges | 65 | €8,153 | €7,434 | -€719 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €4,630 | €5,015 | +€385 | +8.3% |
| Income taxes | 67/77 | €3,071 | €4,037 | +€966 | +31.5% |
| Profit (loss) for the period | 9904 | €1,559 | €978 | -€581 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,559 | €978 | -€581 | -37.2% |
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 27 October 2026 via checked.be.