F.M.K. BATIMENT: 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.K. BATIMENT
Largest movements
- Tangible fixed assets +€5,584
new in 2025: €5,584
- Receivables within one year +€1,373
up €1,373 (+38.2%), from €3,596 to €4,969
of which Trade receivables: +€1,477
- Cash +€781
up €781 (+147%), from €533 to €1,314
mainly Other debts (+€4,225) and Tax, wage and social debts (+€1,965)
- Other debts +€4,225
up €4,225 (+456%), from €925 to €5,150
- Tax, wage and social debts +€1,965
up €1,965 (+1,106%), from €178 to €2,143
of which Remuneration and social security: +€1,850
- Profit (loss) carried forward +€1,130
up €1,130 (+169%), from €668 to €1,797
- Trade debts +€419
up €419 (+117%), from €358 to €777
of which Bills of exchange payable: +€607
- Gross operating margin +€2,130
up €2,130 (+224%), from €952 to €3,082
- Depreciation +€1,120
new in 2025: €1,120
- Other operating charges +€238
up €238 (+242%), from €98 to €336
- Financial charges +€204
up €204 (+2,479%), from €8 to €212
- Taxes +€115
up €115 (+65.0%), from €178 to €293
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 | €4,129 | €11,867 | +€7,738 | +187% |
| Fixed assets | 21/28 | - | €5,584 | +€5,584 | |
| Tangible fixed assets | 22/27 | - | €5,584 | +€5,584 | |
| Furniture and vehicles | 24 | - | €5,584 | +€5,584 | |
| Current assets | 29/58 | €4,129 | €6,283 | +€2,154 | +52.2% |
| Amounts receivable within one year | 40/41 | €3,596 | €4,969 | +€1,373 | +38.2% |
| Trade receivables | 40 | €1,062 | €2,539 | +€1,477 | +139% |
| Other amounts receivable | 41 | €2,534 | €2,430 | -€104 | -4.1% |
| Cash at bank and in hand | 54/58 | €533 | €1,314 | +€781 | +147% |
| Total equity and liabilities | 10/49 | €4,129 | €11,867 | +€7,738 | +187% |
| Equity | 10/15 | €2,668 | €3,797 | +€1,130 | +42.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €668 | €1,797 | +€1,130 | +169% |
| Amounts payable | 17/49 | €1,461 | €8,070 | +€6,609 | +452% |
| Amounts payable within one year | 42/48 | €1,461 | €8,070 | +€6,609 | +452% |
| Trade debts | 44 | €358 | €777 | +€419 | +117% |
| Suppliers | 440/4 | €311 | €123 | -€188 | -60.4% |
| Bills of exchange payable | 441 | €47 | €654 | +€607 | +1,293% |
| Taxes, remuneration and social security | 45 | €178 | €2,143 | +€1,965 | +1,106% |
| Taxes | 450/3 | €178 | €293 | +€115 | +65.0% |
| Remuneration and social security | 454/9 | - | €1,850 | +€1,850 | |
| Other amounts payable | 47/48 | €925 | €5,150 | +€4,225 | +456% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,120 | +€1,120 | |
| Other operating charges | 640/8 | €98 | €336 | +€238 | +242% |
| Gross operating margin | 9900 | €952 | €3,082 | +€2,130 | +224% |
| Operating profit (loss) | 9901 | €854 | €1,625 | +€772 | +90.4% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €8 | €212 | +€204 | +2,479% |
| Recurring financial charges | 65 | €8 | €212 | +€204 | +2,479% |
| Profit (loss) for the period before taxes | 9903 | €845 | €1,423 | +€577 | +68.3% |
| Income taxes | 67/77 | €178 | €293 | +€115 | +65.0% |
| Profit (loss) for the period | 9904 | €668 | €1,130 | +€462 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €668 | €1,130 | +€462 | +69.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.