F.M.C.: 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.C.
Largest movements
- Receivables within one year +€5,000
up €5,000 (+1705.7%), from €293 to €5,293
- Reserves +€10,033
up €10,033 (+4.1%), from €242,699 to €252,731
of which Distributable reserves: +€10,033
- Tax, wage and social debts -€4,844
down €4,844 (-38.9%), from €12,463 to €7,618
of which Remuneration and social security: -€4,941
- Gross operating margin +€8,486
up €8,486 (+15.1%), from €56,307 to €64,792
- Staff costs +€1,220
up €1,220 (+2.3%), from €51,913 to €53,133
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 | €450,388 | €456,752 | +€6,364 | +1.4% |
| Fixed assets | 21/28 | €446,208 | €446,208 | = | 0.0% |
| Financial fixed assets | 28 | €446,208 | €446,208 | = | 0.0% |
| Current assets | 29/58 | €4,180 | €10,544 | +€6,364 | +152.3% |
| Amounts receivable within one year | 40/41 | €293 | €5,293 | +€5,000 | +1705.7% |
| Other amounts receivable | 41 | €293 | €5,293 | +€5,000 | +1705.7% |
| Cash at bank and in hand | 54/58 | €3,886 | €4,521 | +€635 | +16.3% |
| Deferred charges and accrued income | 490/1 | - | €730 | +€730 | |
| Total equity and liabilities | 10/49 | €450,388 | €456,752 | +€6,364 | +1.4% |
| Equity | 10/15 | €267,699 | €277,731 | +€10,033 | +3.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €242,699 | €252,731 | +€10,033 | +4.1% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €240,199 | €250,231 | +€10,033 | +4.2% |
| Amounts payable | 17/49 | €182,689 | €179,021 | -€3,668 | -2.0% |
| Amounts payable within one year | 42/48 | €182,689 | €179,021 | -€3,668 | -2.0% |
| Trade debts | 44 | €170,227 | €171,403 | +€1,176 | +0.7% |
| Suppliers | 440/4 | €170,227 | €171,403 | +€1,176 | +0.7% |
| Taxes, remuneration and social security | 45 | €12,463 | €7,618 | -€4,844 | -38.9% |
| Taxes | 450/3 | €1,022 | €1,118 | +€96 | +9.4% |
| Remuneration and social security | 454/9 | €11,441 | €6,500 | -€4,941 | -43.2% |
| Remuneration, social security and pensions | 62 | €51,913 | €53,133 | +€1,220 | +2.3% |
| Other operating charges | 640/8 | €780 | €832 | +€52 | +6.6% |
| Gross operating margin | 9900 | €56,307 | €64,792 | +€8,486 | +15.1% |
| Operating profit (loss) | 9901 | €3,613 | €10,828 | +€7,214 | +199.7% |
| Financial charges | 65/66B | €798 | €795 | -€2 | -0.3% |
| Recurring financial charges | 65 | €798 | €795 | -€2 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €2,816 | €10,033 | +€7,217 | +256.3% |
| Profit (loss) for the period | 9904 | €2,816 | €10,033 | +€7,217 | +256.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,816 | €10,033 | +€7,217 | +256.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.