F.M. INDUSTRIES: 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. INDUSTRIES
Largest movements
- Receivables within one year +€69,481
up €69,481 (+25.7%), from €270,442 to €339,923
of which Other amounts receivable: +€67,306
- Tangible fixed assets -€16,031
down €16,031 (-47.6%), from €33,661 to €17,630
of which Furniture and vehicles: -€18,788
- Cash -€7,231
down €7,231 (-27.4%), from €26,369 to €19,138
mainly Contributions, distributions and other (-€128,958) and Receivables within one year (-€69,481)
- Other debts +€128,958
new in 2025: €128,958
- Reserves -€108,731
down €108,731 (-44.6%), from €244,020 to €135,290
- Current portion of long-term debt +€24,595
up €24,595 (+186%), from €13,213 to €37,808
- Trade debts +€13,910
up €13,910 (+92.4%), from €15,054 to €28,964
- Tax, wage and social debts -€13,592
down €13,592 (-57.0%), from €23,848 to €10,256
of which Taxes: -€13,592
- Gross operating margin -€21,882
down €21,882 (-29.8%), from €73,335 to €51,453
- Taxes -€7,826
down €7,826 (-50.9%), from €15,378 to €7,552
- Financial charges +€1,676
up €1,676 (+200%), from €837 to €2,513
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 | €332,579 | €378,896 | +€46,317 | +13.9% |
| Fixed assets | 21/28 | €33,661 | €17,630 | -€16,031 | -47.6% |
| Tangible fixed assets | 22/27 | €33,661 | €17,630 | -€16,031 | -47.6% |
| Plant, machinery and equipment | 23 | €1,000 | €3,757 | +€2,757 | +276% |
| Furniture and vehicles | 24 | €32,660 | €13,872 | -€18,788 | -57.5% |
| Current assets | 29/58 | €298,918 | €361,266 | +€62,348 | +20.9% |
| Amounts receivable within one year | 40/41 | €270,442 | €339,923 | +€69,481 | +25.7% |
| Trade receivables | 40 | €10,456 | €12,631 | +€2,175 | +20.8% |
| Other amounts receivable | 41 | €259,986 | €327,293 | +€67,306 | +25.9% |
| Cash at bank and in hand | 54/58 | €26,369 | €19,138 | -€7,231 | -27.4% |
| Deferred charges and accrued income | 490/1 | €2,107 | €2,205 | +€98 | +4.6% |
| Total equity and liabilities | 10/49 | €332,579 | €378,896 | +€46,317 | +13.9% |
| Equity | 10/15 | €269,310 | €160,580 | -€108,731 | -40.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €244,020 | €135,290 | -€108,731 | -44.6% |
| Distributable reserves | 133 | €244,020 | €135,290 | -€108,731 | -44.6% |
| Profit (loss) carried forward | 14 | €12,890 | €12,890 | = | 0.0% |
| Amounts payable | 17/49 | €63,269 | €218,317 | +€155,048 | +245% |
| Amounts payable after more than one year | 17 | €11,154 | €12,331 | +€1,177 | +10.6% |
| Financial debts | 170/4 | €11,154 | €12,331 | +€1,177 | +10.6% |
| Amounts payable within one year | 42/48 | €52,115 | €205,986 | +€153,871 | +295% |
| Current portion of amounts payable after more than one year | 42 | €13,213 | €37,808 | +€24,595 | +186% |
| Trade debts | 44 | €15,054 | €28,964 | +€13,910 | +92.4% |
| Suppliers | 440/4 | €15,054 | €28,964 | +€13,910 | +92.4% |
| Taxes, remuneration and social security | 45 | €23,848 | €10,256 | -€13,592 | -57.0% |
| Taxes | 450/3 | €20,723 | €7,131 | -€13,592 | -65.6% |
| Remuneration and social security | 454/9 | €3,125 | €3,125 | = | 0.0% |
| Other amounts payable | 47/48 | - | €128,958 | +€128,958 | |
| Remuneration, social security and pensions | 62 | - | €36 | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,275 | €19,637 | +€361 | +1.9% |
| Other operating charges | 640/8 | €1,356 | €1,492 | +€136 | +10.0% |
| Gross operating margin | 9900 | €73,335 | €51,453 | -€21,882 | -29.8% |
| Operating profit (loss) | 9901 | €52,704 | €30,289 | -€22,416 | -42.5% |
| Financial income | 75/76B | €48 | €4 | -€44 | -91.9% |
| Recurring financial income | 75 | €48 | €4 | -€44 | -91.9% |
| Financial charges | 65/66B | €837 | €2,513 | +€1,676 | +200% |
| Recurring financial charges | 65 | €837 | €2,513 | +€1,676 | +200% |
| Profit (loss) for the period before taxes | 9903 | €51,916 | €27,780 | -€24,136 | -46.5% |
| Income taxes | 67/77 | €15,378 | €7,552 | -€7,826 | -50.9% |
| Profit (loss) for the period | 9904 | €36,537 | €20,227 | -€16,310 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,537 | €20,227 | -€16,310 | -44.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.