F.K.M.S GROUP: 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.
F.K.M.S GROUP
Largest movements
- Tangible fixed assets -€14,222
down €14,222 (-70.3%), from €20,226 to €6,004
- Financial fixed assets +€10,000
up €10,000 (+108%), from €9,250 to €19,250
- Receivables within one year -€8,222
down €8,222 (-15.3%), from €53,901 to €45,680
of which Other amounts receivable: -€9,139
- Cash +€5,370
up €5,370 (+79.8%), from €6,726 to €12,096
mainly Tax, wage and social debts (+€15,527) and Depreciation (+€14,222)
- Other debts -€20,445
no longer reported in 2025 (was €20,445)
- Tax, wage and social debts +€15,527
up €15,527 (+79.2%), from €19,612 to €35,139
of which Remuneration and social security: +€10,687
- Advances received -€2,796
no longer reported in 2025 (was €2,796)
- Turnover -€121,704
no longer reported in 2025 (was €121,704)
- Staff costs +€68,154
up €68,154 (+319%), from €21,385 to €89,539
- Purchases and services -€57,475
no longer reported in 2025 (was €57,475)
- Gross operating margin +€45,348
up €45,348 (+70.6%), from €64,229 to €109,578
- Taxes +€3,568
new in 2025: €3,568
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 | €90,104 | €83,030 | -€7,074 | -7.9% |
| Fixed assets | 21/28 | €29,476 | €25,254 | -€4,222 | -14.3% |
| Tangible fixed assets | 22/27 | €20,226 | €6,004 | -€14,222 | -70.3% |
| Furniture and vehicles | 24 | €20,226 | €6,004 | -€14,222 | -70.3% |
| Financial fixed assets | 28 | €9,250 | €19,250 | +€10,000 | +108% |
| Current assets | 29/58 | €60,628 | €57,776 | -€2,852 | -4.7% |
| Amounts receivable within one year | 40/41 | €53,901 | €45,680 | -€8,222 | -15.3% |
| Trade receivables | 40 | €31,891 | €32,809 | +€918 | +2.9% |
| Other amounts receivable | 41 | €22,010 | €12,870 | -€9,139 | -41.5% |
| Cash at bank and in hand | 54/58 | €6,726 | €12,096 | +€5,370 | +79.8% |
| Total equity and liabilities | 10/49 | €90,104 | €83,030 | -€7,074 | -7.9% |
| Equity | 10/15 | €35,078 | €35,116 | +€38 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,078 | €15,116 | +€38 | +0.3% |
| Amounts payable | 17/49 | €55,026 | €47,914 | -€7,112 | -12.9% |
| Amounts payable within one year | 42/48 | €55,026 | €47,914 | -€7,112 | -12.9% |
| Financial debts | 43 | €147 | €147 | = | 0.0% |
| Credit institutions | 430/8 | €147 | €147 | = | 0.0% |
| Trade debts | 44 | €12,027 | €12,629 | +€602 | +5.0% |
| Suppliers | 440/4 | €12,027 | €12,629 | +€602 | +5.0% |
| Advances received on contracts in progress | 46 | €2,796 | - | -€2,796 | |
| Taxes, remuneration and social security | 45 | €19,612 | €35,139 | +€15,527 | +79.2% |
| Taxes | 450/3 | €17,511 | €22,351 | +€4,840 | +27.6% |
| Remuneration and social security | 454/9 | €2,101 | €12,787 | +€10,687 | +509% |
| Other amounts payable | 47/48 | €20,445 | - | -€20,445 | |
| Turnover | 70 | €121,704 | - | -€121,704 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,475 | - | -€57,475 | |
| Remuneration, social security and pensions | 62 | €21,385 | €89,539 | +€68,154 | +319% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,333 | €14,222 | -€111 | -0.8% |
| Other operating charges | 640/8 | €2,669 | €631 | -€2,038 | -76.3% |
| Gross operating margin | 9900 | €64,229 | €109,578 | +€45,348 | +70.6% |
| Operating profit (loss) | 9901 | €25,842 | €5,185 | -€20,656 | -79.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €356 | €1,579 | +€1,224 | +344% |
| Recurring financial charges | 65 | €356 | €1,579 | +€1,224 | +344% |
| Profit (loss) for the period before taxes | 9903 | €25,486 | €3,606 | -€21,880 | -85.9% |
| Income taxes | 67/77 | - | €3,568 | +€3,568 | |
| Profit (loss) for the period | 9904 | €25,486 | €38 | -€25,448 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,486 | €38 | -€25,448 | -99.9% |
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 1 November 2026 via checked.be.