F.M.B. Concept: 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. Concept
Largest movements
- Cash -€8,871
down €8,871 (-22.6%), from €39,188 to €30,317
mainly Trade debts (-€4,835) and Tax, wage and social debts (-€4,805)
- Receivables within one year -€1,963
down €1,963 (-38.0%), from €5,171 to €3,208
of which Trade receivables: -€3,099
- Trade debts -€4,835
down €4,835 (-91.8%), from €5,266 to €431
- Tax, wage and social debts -€4,805
down €4,805 (-49.0%), from €9,816 to €5,011
of which Remuneration and social security: -€2,885
- Other debts -€3,549
down €3,549 (-30.4%), from €11,659 to €8,110
- Profit (loss) carried forward +€2,027
up €2,027 (+120.5%), from €1,682 to €3,709
- Purchases and services -€3,612
down €3,612 (-4.5%), from €79,616 to €76,004
- Gross operating margin +€2,776
up €2,776 (+20.6%), from €13,494 to €16,270
- Staff costs +€2,171
up €2,171 (+20.0%), from €10,868 to €13,039
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 | €47,870 | €36,708 | -€11,162 | -23.3% |
| Fixed assets | 21/28 | €3,511 | €3,183 | -€328 | -9.3% |
| Intangible fixed assets | 21 | €717 | €517 | -€200 | -27.9% |
| Tangible fixed assets | 22/27 | €459 | €331 | -€128 | -27.9% |
| Plant, machinery and equipment | 23 | €459 | €331 | -€128 | -27.9% |
| Financial fixed assets | 28 | €2,335 | €2,335 | = | 0.0% |
| Current assets | 29/58 | €44,359 | €33,525 | -€10,834 | -24.4% |
| Amounts receivable within one year | 40/41 | €5,171 | €3,208 | -€1,963 | -38.0% |
| Trade receivables | 40 | €4,148 | €1,049 | -€3,099 | -74.7% |
| Other amounts receivable | 41 | €1,023 | €2,159 | +€1,136 | +111.0% |
| Cash at bank and in hand | 54/58 | €39,188 | €30,317 | -€8,871 | -22.6% |
| Total equity and liabilities | 10/49 | €47,870 | €36,708 | -€11,162 | -23.3% |
| Equity | 10/15 | €11,682 | €13,709 | +€2,027 | +17.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,682 | €3,709 | +€2,027 | +120.5% |
| Amounts payable | 17/49 | €36,188 | €22,999 | -€13,189 | -36.4% |
| Amounts payable after more than one year | 17 | €7,500 | €7,500 | = | 0.0% |
| Other amounts payable | 178/9 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,741 | €13,552 | -€13,189 | -49.3% |
| Trade debts | 44 | €5,266 | €431 | -€4,835 | -91.8% |
| Suppliers | 440/4 | €5,266 | €431 | -€4,835 | -91.8% |
| Taxes, remuneration and social security | 45 | €9,816 | €5,011 | -€4,805 | -49.0% |
| Taxes | 450/3 | €4,803 | €2,883 | -€1,920 | -40.0% |
| Remuneration and social security | 454/9 | €5,013 | €2,128 | -€2,885 | -57.6% |
| Other amounts payable | 47/48 | €11,659 | €8,110 | -€3,549 | -30.4% |
| Accrued charges and deferred income | 492/3 | €1,947 | €1,947 | = | 0.0% |
| Turnover | 70 | €93,110 | €92,274 | -€836 | -0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €79,616 | €76,004 | -€3,612 | -4.5% |
| Remuneration, social security and pensions | 62 | €10,868 | €13,039 | +€2,171 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €328 | = | 0.0% |
| Other operating charges | 640/8 | €137 | €126 | -€11 | -8.0% |
| Gross operating margin | 9900 | €13,494 | €16,270 | +€2,776 | +20.6% |
| Operating profit (loss) | 9901 | €2,161 | €2,777 | +€616 | +28.5% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +5.0% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €2,121 | €2,735 | +€614 | +28.9% |
| Income taxes | 67/77 | €802 | €708 | -€94 | -11.7% |
| Profit (loss) for the period | 9904 | €1,319 | €2,027 | +€708 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,319 | €2,027 | +€708 | +53.7% |
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 2 October 2026 via checked.be.