F.M.B.: what changed
Two fiscal 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.M.B.
Largest movements
- Cash -€1,784
down €1,784 (-50.2%), from €3,553 to €1,768
mainly Other debts (-€2,909) and Receivables within one year (-€756)
- Receivables within one year +€756
up €756 (+61.8%), from €1,223 to €1,979
- Other debts -€2,909
down €2,909 (-46.2%), from €6,290 to €3,381
- Trade debts +€826
up €826 (+90.1%), from €916 to €1,741
- Profit (loss) carried forward +€641
up €641 (+2.2%), from €28,822 to €29,464
- Turnover -€38,511
no longer reported in 2025 (was €38,511)
- Purchases and services -€33,491
no longer reported in 2025 (was €33,491)
- Depreciation -€6,000
down €6,000 (-93.5%), from €6,414 to €414
- Gross operating margin -€4,738
down €4,738 (-70.4%), from €6,730 to €1,991
- Other operating charges +€688
up €688 (+278.4%), from €247 to €936
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 | €54,988 | €53,546 | -€1,442 | -2.6% |
| Fixed assets | 21/28 | €50,213 | €49,799 | -€414 | -0.8% |
| Tangible fixed assets | 22/27 | €50,213 | €49,799 | -€414 | -0.8% |
| Furniture and vehicles | 24 | €50,213 | €49,799 | -€414 | -0.8% |
| Current assets | 29/58 | €4,775 | €3,747 | -€1,028 | -21.5% |
| Amounts receivable within one year | 40/41 | €1,223 | €1,979 | +€756 | +61.8% |
| Other amounts receivable | 41 | €1,223 | €1,979 | +€756 | +61.8% |
| Cash at bank and in hand | 54/58 | €3,553 | €1,768 | -€1,784 | -50.2% |
| Total equity and liabilities | 10/49 | €54,988 | €53,546 | -€1,442 | -2.6% |
| Equity | 10/15 | €47,782 | €48,423 | +€641 | +1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €368 | €368 | = | 0.0% |
| Non-distributable reserves | 130/1 | €368 | €368 | = | 0.0% |
| Reserves not available under the articles | 1311 | €368 | €368 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,822 | €29,464 | +€641 | +2.2% |
| Amounts payable | 17/49 | €7,206 | €5,123 | -€2,084 | -28.9% |
| Amounts payable within one year | 42/48 | €7,206 | €5,123 | -€2,084 | -28.9% |
| Trade debts | 44 | €916 | €1,741 | +€826 | +90.1% |
| Suppliers | 440/4 | €916 | €1,741 | +€826 | +90.1% |
| Other amounts payable | 47/48 | €6,290 | €3,381 | -€2,909 | -46.2% |
| Turnover | 70 | €38,511 | - | -€38,511 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,491 | - | -€33,491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,414 | €414 | -€6,000 | -93.5% |
| Other operating charges | 640/8 | €247 | €936 | +€688 | +278.4% |
| Gross operating margin | 9900 | €6,730 | €1,991 | -€4,738 | -70.4% |
| Operating profit (loss) | 9901 | €68 | €641 | +€573 | +843.6% |
| Financial charges | 65/66B | €8 | - | -€8 | |
| Recurring financial charges | 65 | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | €60 | €641 | +€581 | +960.7% |
| Profit (loss) for the period | 9904 | €60 | €641 | +€581 | +960.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60 | €641 | +€581 | +960.7% |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.