F.Y.M. CONSULT: 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.Y.M. CONSULT
Largest movements
- Cash -€40,733
down €40,733 (-72.1%), from €56,456 to €15,723
mainly Investment in fixed assets (net) (-€65,769) and Other debts (-€43,544)
- Receivables within one year -€23,181
down €23,181 (-76.1%), from €30,476 to €7,295
of which Trade receivables: -€15,512
- Tangible fixed assets +€16,516
up €16,516 (+1.8%), from €925,520 to €942,036
of which Plant, machinery and equipment: +€274,485
- Other debts -€43,544
down €43,544 (-9.4%), from €462,167 to €418,623
- Debts after one year +€12,428
up €12,428 (+3.7%), from €335,964 to €348,392
of which Other amounts payable: +€100,000
- Profit (loss) carried forward -€10,316
down €10,316 (-4.8%), from -€214,928 to -€225,244
- Gross operating margin +€30,552
up €30,552 (+111%), from €27,631 to €58,183
- Other operating charges +€3,943
up €3,943 (+48.5%), from €8,137 to €12,080
- Depreciation +€2,486
up €2,486 (+5.3%), from €46,767 to €49,253
- Financial charges +€2,419
up €2,419 (+51.0%), from €4,746 to €7,166
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 | €1,013,272 | €966,189 | -€47,082 | -4.6% |
| Fixed assets | 21/28 | €925,520 | €942,036 | +€16,516 | +1.8% |
| Tangible fixed assets | 22/27 | €925,520 | €942,036 | +€16,516 | +1.8% |
| Land and buildings | 22 | €652,299 | €614,157 | -€38,142 | -5.8% |
| Plant, machinery and equipment | 23 | €48,759 | €323,244 | +€274,485 | +563% |
| Furniture and vehicles | 24 | €6,527 | €4,635 | -€1,892 | -29.0% |
| Assets under construction and advance payments | 27 | €217,936 | €0 | -€217,936 | -100% |
| Current assets | 29/58 | €87,752 | €24,153 | -€63,598 | -72.5% |
| Amounts receivable within one year | 40/41 | €30,476 | €7,295 | -€23,181 | -76.1% |
| Trade receivables | 40 | €16,089 | €577 | -€15,512 | -96.4% |
| Other amounts receivable | 41 | €14,387 | €6,719 | -€7,669 | -53.3% |
| Cash at bank and in hand | 54/58 | €56,456 | €15,723 | -€40,733 | -72.1% |
| Deferred charges and accrued income | 490/1 | €820 | €1,135 | +€316 | +38.5% |
| Total equity and liabilities | 10/49 | €1,013,272 | €966,189 | -€47,082 | -4.6% |
| Equity | 10/15 | €48,511 | €38,195 | -€10,316 | -21.3% |
| Contributions | 10/11 | €157,000 | €157,000 | = | 0.0% |
| Reserves | 13 | €106,439 | €106,439 | = | 0.0% |
| Distributable reserves | 133 | €106,439 | €106,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€214,928 | -€225,244 | -€10,316 | -4.8% |
| Amounts payable | 17/49 | €964,761 | €927,994 | -€36,766 | -3.8% |
| Amounts payable after more than one year | 17 | €335,964 | €348,392 | +€12,428 | +3.7% |
| Financial debts | 170/4 | €335,964 | €248,392 | -€87,572 | -26.1% |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €509,477 | €461,065 | -€48,412 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €37,127 | €40,683 | +€3,556 | +9.6% |
| Trade debts | 44 | €10,043 | €1,619 | -€8,424 | -83.9% |
| Suppliers | 440/4 | €10,043 | €1,619 | -€8,424 | -83.9% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €140 | €140 | = | 0.0% |
| Taxes | 450/3 | €140 | €140 | = | 0.0% |
| Other amounts payable | 47/48 | €462,167 | €418,623 | -€43,544 | -9.4% |
| Accrued charges and deferred income | 492/3 | €119,320 | €118,537 | -€783 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,767 | €49,253 | +€2,486 | +5.3% |
| Other operating charges | 640/8 | €8,137 | €12,080 | +€3,943 | +48.5% |
| Gross operating margin | 9900 | €27,631 | €58,183 | +€30,552 | +111% |
| Operating profit (loss) | 9901 | -€27,273 | -€3,150 | +€24,123 | +88.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €4,746 | €7,166 | +€2,419 | +51.0% |
| Recurring financial charges | 65 | €4,746 | €7,166 | +€2,419 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,020 | -€10,316 | +€21,704 | +67.8% |
| Income taxes | 67/77 | €140 | €0 | -€140 | -100% |
| Profit (loss) for the period | 9904 | -€32,159 | -€10,316 | +€21,843 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,159 | -€10,316 | +€21,843 | +67.9% |
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 28 October 2026 via checked.be.