FIMACOM: 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.
FIMACOM
Largest movements
- Tangible fixed assets -€36,822
down €36,822 (-100%), from €36,822 to €0
of which Plant, machinery and equipment: -€26,801
- Receivables within one year +€12,627
up €12,627 (+340%), from €3,713 to €16,340
of which Trade receivables: +€12,237
- Intangible fixed assets -€6,387
down €6,387 (-100%), from €6,387 to €0
- Cash +€1,923
up €1,923 (+1,514%), from €127 to €2,050
mainly Depreciation (+€43,210) and Other debts (+€3,691)
- Profit (loss) carried forward -€24,157
down €24,157 (-28.1%), from -€85,985 to -€110,142
- Debts after one year -€3,772
down €3,772 (-100%), from €3,772 to €0
- Other debts +€3,691
up €3,691 (+17.9%), from €20,606 to €24,296
- Current portion of long-term debt -€2,665
down €2,665 (-16.9%), from €15,769 to €13,105
- Tax, wage and social debts -€1,108
no longer reported in 2023 (was €1,108)
- Gross operating margin +€9,154
up €9,154 (+72.8%), from €12,568 to €21,722
- Depreciation -€1,816
down €1,816 (-4.0%), from €45,025 to €43,210
- Other operating charges +€966
up €966 (+255%), from €379 to €1,345
- Financial income -€870
no longer reported in 2023 (was €870)
- Financial charges -€708
down €708 (-34.8%), from €2,032 to €1,324
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,050 | €18,390 | -€28,660 | -60.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €43,210 | €0 | -€43,210 | -100% |
| Intangible fixed assets | 21 | €6,387 | €0 | -€6,387 | -100% |
| Tangible fixed assets | 22/27 | €36,822 | €0 | -€36,822 | -100% |
| Plant, machinery and equipment | 23 | €26,801 | €0 | -€26,801 | -100% |
| Furniture and vehicles | 24 | €8,189 | €0 | -€8,189 | -100% |
| Leasing and similar rights | 25 | €1,833 | €0 | -€1,833 | -100% |
| Current assets | 29/58 | €3,840 | €18,390 | +€14,549 | +379% |
| Amounts receivable within one year | 40/41 | €3,713 | €16,340 | +€12,627 | +340% |
| Trade receivables | 40 | €3,713 | €15,951 | +€12,237 | +330% |
| Other amounts receivable | 41 | - | €389 | +€389 | |
| Cash at bank and in hand | 54/58 | €127 | €2,050 | +€1,923 | +1,514% |
| Total equity and liabilities | 10/49 | €47,050 | €18,390 | -€28,660 | -60.9% |
| Equity | 10/15 | €4,944 | -€19,213 | -€24,157 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €72,337 | €72,337 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,337 | €2,337 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,337 | €2,337 | = | 0.0% |
| Distributable reserves | 133 | €69,999 | €69,999 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,985 | -€110,142 | -€24,157 | -28.1% |
| Amounts payable | 17/49 | €42,106 | €37,603 | -€4,503 | -10.7% |
| Amounts payable after more than one year | 17 | €3,772 | €0 | -€3,772 | -100% |
| Financial debts | 170/4 | €3,772 | €0 | -€3,772 | -100% |
| Amounts payable within one year | 42/48 | €38,334 | €37,603 | -€731 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €15,769 | €13,105 | -€2,665 | -16.9% |
| Trade debts | 44 | €850 | €202 | -€648 | -76.2% |
| Suppliers | 440/4 | €850 | €202 | -€648 | -76.2% |
| Taxes, remuneration and social security | 45 | €1,108 | - | -€1,108 | |
| Taxes | 450/3 | €1,108 | - | -€1,108 | |
| Other amounts payable | 47/48 | €20,606 | €24,296 | +€3,691 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,025 | €43,210 | -€1,816 | -4.0% |
| Other operating charges | 640/8 | €379 | €1,345 | +€966 | +255% |
| Non-recurring operating charges | 66A | €3,942 | - | -€3,942 | |
| Gross operating margin | 9900 | €12,568 | €21,722 | +€9,154 | +72.8% |
| Operating profit (loss) | 9901 | -€36,778 | -€22,833 | +€13,945 | +37.9% |
| Financial income | 75/76B | €870 | - | -€870 | |
| Recurring financial income | 75 | €870 | - | -€870 | |
| Financial charges | 65/66B | €2,032 | €1,324 | -€708 | -34.8% |
| Recurring financial charges | 65 | €2,032 | €1,324 | -€708 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,940 | -€24,157 | +€13,783 | +36.3% |
| Profit (loss) for the period | 9904 | -€37,940 | -€24,157 | +€13,783 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,940 | -€24,157 | +€13,783 | +36.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.