FORIMMO: 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.
FORIMMO
Largest movements
- Cash +€39,332
up €39,332 (+1204.7%), from €3,265 to €42,597
mainly Net result for the year (+€29,498) and Depreciation (+€12,498)
- Tangible fixed assets -€12,955
down €12,955 (-10.3%), from €126,303 to €113,348
of which Plant, machinery and equipment: -€8,258
- Receivables within one year +€5,325
up €5,325 (+31.3%), from €17,028 to €22,352
- Profit (loss) carried forward +€29,498
up €29,498 (+39.7%), from €74,246 to €103,744
- Gross operating margin +€2,714
up €2,714 (+4.8%), from €56,817 to €59,531
- Depreciation -€2,487
down €2,487 (-16.6%), from €14,986 to €12,498
- Other operating charges -€1,226
down €1,226 (-13.0%), from €9,436 to €8,210
- Taxes +€1,190
up €1,190 (+13.8%), from €8,643 to €9,833
- Financial income +€640
up €640 (+153.8%), from €416 to €1,056
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 | €149,434 | €180,685 | +€31,251 | +20.9% |
| Fixed assets | 21/28 | €126,303 | €113,348 | -€12,955 | -10.3% |
| Tangible fixed assets | 22/27 | €126,303 | €113,348 | -€12,955 | -10.3% |
| Land and buildings | 22 | €71,057 | €66,920 | -€4,137 | -5.8% |
| Plant, machinery and equipment | 23 | €54,686 | €46,427 | -€8,258 | -15.1% |
| Furniture and vehicles | 24 | €560 | - | -€560 | |
| Current assets | 29/58 | €23,132 | €67,338 | +€44,206 | +191.1% |
| Amounts receivable within one year | 40/41 | €17,028 | €22,352 | +€5,325 | +31.3% |
| Other amounts receivable | 41 | €17,028 | €22,352 | +€5,325 | +31.3% |
| Cash at bank and in hand | 54/58 | €3,265 | €42,597 | +€39,332 | +1204.7% |
| Deferred charges and accrued income | 490/1 | €2,839 | €2,388 | -€451 | -15.9% |
| Total equity and liabilities | 10/49 | €149,434 | €180,685 | +€31,251 | +20.9% |
| Equity | 10/15 | €141,646 | €171,144 | +€29,498 | +20.8% |
| Contributions | 10/11 | €67,400 | €67,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,246 | €103,744 | +€29,498 | +39.7% |
| Amounts payable | 17/49 | €7,788 | €9,541 | +€1,753 | +22.5% |
| Amounts payable within one year | 42/48 | €7,774 | €9,541 | +€1,767 | +22.7% |
| Trade debts | 44 | €2,967 | €4,581 | +€1,614 | +54.4% |
| Suppliers | 440/4 | €2,967 | €4,581 | +€1,614 | +54.4% |
| Taxes, remuneration and social security | 45 | €2,822 | €2,975 | +€153 | +5.4% |
| Taxes | 450/3 | €2,822 | €2,975 | +€153 | +5.4% |
| Other amounts payable | 47/48 | €1,985 | €1,985 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,986 | €12,498 | -€2,487 | -16.6% |
| Other operating charges | 640/8 | €9,436 | €8,210 | -€1,226 | -13.0% |
| Non-recurring operating charges | 66A | - | €457 | +€457 | |
| Gross operating margin | 9900 | €56,817 | €59,531 | +€2,714 | +4.8% |
| Operating profit (loss) | 9901 | €32,395 | €38,366 | +€5,971 | +18.4% |
| Financial income | 75/76B | €416 | €1,056 | +€640 | +153.8% |
| Recurring financial income | 75 | €416 | €1,056 | +€640 | +153.8% |
| Financial charges | 65/66B | €52 | €92 | +€40 | +75.9% |
| Recurring financial charges | 65 | €52 | €92 | +€40 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | €32,759 | €39,330 | +€6,571 | +20.1% |
| Income taxes | 67/77 | €8,643 | €9,833 | +€1,190 | +13.8% |
| Profit (loss) for the period | 9904 | €24,116 | €29,498 | +€5,381 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,116 | €29,498 | +€5,381 | +22.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.