FIMATIC: 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.
FIMATIC
Largest movements
- Cash +€7,857
up €7,857 (+81.5%), from €9,640 to €17,497
mainly Net result for the year (+€6,885) and Depreciation (+€3,600)
- Tangible fixed assets -€3,600
down €3,600 (-4.8%), from €75,374 to €71,774
of which Plant, machinery and equipment: -€2,187
- Profit (loss) carried forward +€6,885
up €6,885 (+15.0%), from -€45,989 to -€39,104
- Other debts -€3,600
no longer reported in 2025 (was €3,600)
- Trade debts +€1,011
new in 2025: €1,011
- Gross operating margin +€4,699
up €4,699 (+57.5%), from €8,175 to €12,874
- Other operating charges +€197
up €197 (+9.3%), from €2,131 to €2,328
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 | €85,824 | €90,119 | +€4,296 | +5.0% |
| Fixed assets | 21/28 | €75,374 | €71,774 | -€3,600 | -4.8% |
| Tangible fixed assets | 22/27 | €75,374 | €71,774 | -€3,600 | -4.8% |
| Land and buildings | 22 | €52,326 | €50,912 | -€1,413 | -2.7% |
| Plant, machinery and equipment | 23 | €23,048 | €20,862 | -€2,187 | -9.5% |
| Current assets | 29/58 | €10,450 | €18,346 | +€7,896 | +75.6% |
| Cash at bank and in hand | 54/58 | €9,640 | €17,497 | +€7,857 | +81.5% |
| Deferred charges and accrued income | 490/1 | €810 | €848 | +€38 | +4.7% |
| Total equity and liabilities | 10/49 | €85,824 | €90,119 | +€4,296 | +5.0% |
| Equity | 10/15 | €66,058 | €72,943 | +€6,885 | +10.4% |
| Contributions | 10/11 | €112,048 | €112,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,989 | -€39,104 | +€6,885 | +15.0% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €4,765 | €2,176 | -€2,589 | -54.3% |
| Amounts payable within one year | 42/48 | €3,600 | €1,011 | -€2,589 | -71.9% |
| Trade debts | 44 | - | €1,011 | +€1,011 | |
| Suppliers | 440/4 | - | €1,011 | +€1,011 | |
| Other amounts payable | 47/48 | €3,600 | - | -€3,600 | |
| Accrued charges and deferred income | 492/3 | €1,165 | €1,165 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,600 | €3,600 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,131 | €2,328 | +€197 | +9.3% |
| Gross operating margin | 9900 | €8,175 | €12,874 | +€4,699 | +57.5% |
| Operating profit (loss) | 9901 | €2,444 | €6,946 | +€4,502 | +184% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,383 | €6,885 | +€4,502 | +189% |
| Profit (loss) for the period | 9904 | €2,383 | €6,885 | +€4,502 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €2,383 | €6,885 | +€4,502 | +189% |
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 15 October 2026 via checked.be.