FYMESIM: 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.
FYMESIM
Largest movements
- Tangible fixed assets -€14,789
down €14,789 (-9.0%), from €164,733 to €149,945
of which Land and buildings: -€12,248
- Receivables within one year -€4,539
down €4,539 (-73.7%), from €6,163 to €1,624
of which Other amounts receivable: -€3,354
- Cash +€2,213
up €2,213 (+11.6%), from €19,019 to €21,233
mainly Net result for the year (+€29,043) and Depreciation (+€14,789)
- Reserves +€29,043
up €29,043 (+36.1%), from €80,512 to €109,555
- Other debts -€23,159
no longer reported in 2025 (was €23,159)
- Debts after one year -€15,570
down €15,570 (-37.8%), from €41,187 to €25,618
- Current portion of long-term debt -€10,494
down €10,494 (-40.3%), from €26,063 to €15,570
- Tax, wage and social debts +€4,230
up €4,230 (+58.3%), from €7,259 to €11,489
- Gross operating margin -€13,223
down €13,223 (-16.8%), from €78,750 to €65,527
- Taxes -€2,577
down €2,577 (-15.3%), from €16,808 to €14,230
- Other operating charges +€2,458
up €2,458 (+109.4%), from €2,247 to €4,705
- Financial charges -€1,095
down €1,095 (-28.3%), from €3,875 to €2,780
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 | €191,256 | €174,222 | -€17,034 | -8.9% |
| Fixed assets | 21/28 | €164,733 | €149,945 | -€14,789 | -9.0% |
| Tangible fixed assets | 22/27 | €164,733 | €149,945 | -€14,789 | -9.0% |
| Land and buildings | 22 | €160,208 | €147,960 | -€12,248 | -7.6% |
| Plant, machinery and equipment | 23 | €2,696 | €1,345 | -€1,351 | -50.1% |
| Furniture and vehicles | 24 | €1,829 | €640 | -€1,190 | -65.0% |
| Current assets | 29/58 | €26,523 | €24,278 | -€2,245 | -8.5% |
| Amounts receivable within one year | 40/41 | €6,163 | €1,624 | -€4,539 | -73.7% |
| Trade receivables | 40 | €1,952 | €766 | -€1,185 | -60.7% |
| Other amounts receivable | 41 | €4,211 | €857 | -€3,354 | -79.6% |
| Cash at bank and in hand | 54/58 | €19,019 | €21,233 | +€2,213 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,341 | €1,421 | +€81 | +6.0% |
| Total equity and liabilities | 10/49 | €191,256 | €174,222 | -€17,034 | -8.9% |
| Equity | 10/15 | €89,448 | €118,492 | +€29,043 | +32.5% |
| Contributions | 10/11 | €8,937 | €8,937 | = | 0.0% |
| Reserves | 13 | €80,512 | €109,555 | +€29,043 | +36.1% |
| Distributable reserves | 133 | €80,512 | €109,555 | +€29,043 | +36.1% |
| Amounts payable | 17/49 | €101,808 | €55,731 | -€46,077 | -45.3% |
| Amounts payable after more than one year | 17 | €41,187 | €25,618 | -€15,570 | -37.8% |
| Financial debts | 170/4 | €41,187 | €25,618 | -€15,570 | -37.8% |
| Amounts payable within one year | 42/48 | €60,233 | €29,713 | -€30,520 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €26,063 | €15,570 | -€10,494 | -40.3% |
| Financial debts | 43 | €2,406 | €2,392 | -€14 | -0.6% |
| Credit institutions | 430/8 | €2,406 | €2,392 | -€14 | -0.6% |
| Trade debts | 44 | €1,346 | €263 | -€1,084 | -80.5% |
| Suppliers | 440/4 | €1,346 | €263 | -€1,084 | -80.5% |
| Taxes, remuneration and social security | 45 | €7,259 | €11,489 | +€4,230 | +58.3% |
| Taxes | 450/3 | €7,259 | €11,489 | +€4,230 | +58.3% |
| Other amounts payable | 47/48 | €23,159 | - | -€23,159 | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,080 | €14,789 | +€708 | +5.0% |
| Other operating charges | 640/8 | €2,247 | €4,705 | +€2,458 | +109.4% |
| Gross operating margin | 9900 | €78,750 | €65,527 | -€13,223 | -16.8% |
| Operating profit (loss) | 9901 | €62,423 | €46,034 | -€16,389 | -26.3% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €3,875 | €2,780 | -€1,095 | -28.3% |
| Recurring financial charges | 65 | €3,875 | €2,780 | -€1,095 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €58,548 | €43,274 | -€15,274 | -26.1% |
| Income taxes | 67/77 | €16,808 | €14,230 | -€2,577 | -15.3% |
| Profit (loss) for the period | 9904 | €41,740 | €29,043 | -€12,697 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,740 | €29,043 | -€12,697 | -30.4% |
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 11 October 2026 via checked.be.