FIMMO: 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.
FIMMO
Largest movements
- Receivables within one year -€48,248
down €48,248 (-45.0%), from €107,152 to €58,904
of which Other amounts receivable: -€48,248
- Cash +€10,078
up €10,078 (+287%), from €3,515 to €13,593
mainly Receivables within one year (+€48,248) and Net result for the year (+€26,752)
- Other debts -€67,768
down €67,768 (-31.1%), from €217,697 to €149,929
- Profit (loss) carried forward +€26,752
up €26,752 (+19.0%), from -€141,160 to -€114,408
- Tax, wage and social debts +€1,758
up €1,758 (+567%), from €310 to €2,068
- Gross operating margin +€5,480
up €5,480 (+25.0%), from €21,908 to €27,388
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 | €110,667 | €72,497 | -€38,170 | -34.5% |
| Current assets | 29/58 | €110,667 | €72,497 | -€38,170 | -34.5% |
| Amounts receivable within one year | 40/41 | €107,152 | €58,904 | -€48,248 | -45.0% |
| Trade receivables | 40 | €4,704 | €4,704 | = | 0.0% |
| Other amounts receivable | 41 | €102,448 | €54,200 | -€48,248 | -47.1% |
| Cash at bank and in hand | 54/58 | €3,515 | €13,593 | +€10,078 | +287% |
| Total equity and liabilities | 10/49 | €110,667 | €72,497 | -€38,170 | -34.5% |
| Equity | 10/15 | -€107,340 | -€80,588 | +€26,752 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,620 | €27,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,160 | -€114,408 | +€26,752 | +19.0% |
| Amounts payable | 17/49 | €218,007 | €153,085 | -€64,922 | -29.8% |
| Amounts payable within one year | 42/48 | €218,007 | €153,085 | -€64,922 | -29.8% |
| Trade debts | 44 | - | €1,088 | +€1,088 | |
| Suppliers | 440/4 | - | €1,088 | +€1,088 | |
| Taxes, remuneration and social security | 45 | €310 | €2,068 | +€1,758 | +567% |
| Taxes | 450/3 | €310 | €2,068 | +€1,758 | +567% |
| Other amounts payable | 47/48 | €217,697 | €149,929 | -€67,768 | -31.1% |
| Other operating charges | 640/8 | €387 | €456 | +€69 | +17.8% |
| Non-recurring operating charges | 66A | €127 | - | -€127 | |
| Gross operating margin | 9900 | €21,908 | €27,388 | +€5,480 | +25.0% |
| Operating profit (loss) | 9901 | €21,394 | €26,932 | +€5,538 | +25.9% |
| Financial charges | 65/66B | €209 | €180 | -€29 | -13.9% |
| Recurring financial charges | 65 | €209 | €180 | -€29 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €21,185 | €26,752 | +€5,567 | +26.3% |
| Profit (loss) for the period | 9904 | €21,185 | €26,752 | +€5,567 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,185 | €26,752 | +€5,567 | +26.3% |
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 25 October 2026 via checked.be.