F & M CONSULTANCY: 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 & M CONSULTANCY
Largest movements
- Cash +€43,809
up €43,809 (+495%), from €8,855 to €52,664
mainly Net result for the year (+€80,039) and Depreciation (+€55,350)
- Receivables within one year +€38,157
up €38,157 (+1,025%), from €3,721 to €41,879
- Profit (loss) carried forward +€80,039
up €80,039 (+47.8%), from -€167,347 to -€87,309
- Other debts -€18,901
down €18,901 (-18.7%), from €101,044 to €82,144
- Tax, wage and social debts +€12,579
up €12,579 (+8,497%), from €148 to €12,727
- Gross operating margin +€120,985
up €120,985 (+457%), from €26,490 to €147,474
- Depreciation +€11,200
up €11,200 (+25.4%), from €44,149 to €55,350
- Other operating charges +€5,152
up €5,152 (+76.2%), from €6,764 to €11,917
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 | €1,131,279 | €1,210,900 | +€79,621 | +7.0% |
| Fixed assets | 21/28 | €1,118,664 | €1,114,253 | -€4,411 | -0.4% |
| Tangible fixed assets | 22/27 | €1,038,664 | €1,034,253 | -€4,411 | -0.4% |
| Land and buildings | 22 | €1,010,089 | €977,689 | -€32,400 | -3.2% |
| Plant, machinery and equipment | 23 | €996 | €871 | -€124 | -12.5% |
| Furniture and vehicles | 24 | €27,375 | €55,693 | +€28,317 | +103% |
| Other tangible fixed assets | 26 | €204 | - | -€204 | |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €12,615 | €96,647 | +€84,032 | +666% |
| Amounts receivable within one year | 40/41 | €3,721 | €41,879 | +€38,157 | +1,025% |
| Trade receivables | 40 | €3,721 | €41,879 | +€38,157 | +1,025% |
| Cash at bank and in hand | 54/58 | €8,855 | €52,664 | +€43,809 | +495% |
| Deferred charges and accrued income | 490/1 | €38 | €2,104 | +€2,066 | +5,422% |
| Total equity and liabilities | 10/49 | €1,131,279 | €1,210,900 | +€79,621 | +7.0% |
| Equity | 10/15 | €137,513 | €217,551 | +€80,039 | +58.2% |
| Contributions | 10/11 | €303,000 | €303,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,347 | -€87,309 | +€80,039 | +47.8% |
| Amounts payable | 17/49 | €993,766 | €993,349 | -€418 | 0.0% |
| Amounts payable after more than one year | 17 | €875,000 | €875,000 | = | 0.0% |
| Financial debts | 170/4 | €875,000 | €875,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €115,687 | €113,596 | -€2,091 | -1.8% |
| Trade debts | 44 | €14,495 | €18,725 | +€4,230 | +29.2% |
| Suppliers | 440/4 | €14,495 | €18,725 | +€4,230 | +29.2% |
| Taxes, remuneration and social security | 45 | €148 | €12,727 | +€12,579 | +8,497% |
| Taxes | 450/3 | €148 | €12,727 | +€12,579 | +8,497% |
| Other amounts payable | 47/48 | €101,044 | €82,144 | -€18,901 | -18.7% |
| Accrued charges and deferred income | 492/3 | €3,079 | €4,752 | +€1,674 | +54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,149 | €55,350 | +€11,200 | +25.4% |
| Other operating charges | 640/8 | €6,764 | €11,917 | +€5,152 | +76.2% |
| Gross operating margin | 9900 | €26,490 | €147,474 | +€120,985 | +457% |
| Operating profit (loss) | 9901 | -€24,424 | €80,208 | +€104,632 | |
| Financial charges | 65/66B | €0 | €0 | +€0 | +13.3% |
| Recurring financial charges | 65 | €0 | €0 | +€0 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,424 | €80,208 | +€104,632 | |
| Income taxes | 67/77 | - | €169 | +€169 | |
| Profit (loss) for the period | 9904 | -€24,424 | €80,039 | +€104,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,424 | €80,039 | +€104,463 |
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 18 October 2026 via checked.be.