FB Management Solutions: 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.
FB Management Solutions
Largest movements
- Cash +€132,339
up €132,339 (+97.1%), from €136,349 to €268,688
mainly Net result for the year (+€104,952) and Tax, wage and social debts (+€36,271)
- Receivables within one year -€10,685
down €10,685 (-15.9%), from €67,021 to €56,336
of which Trade receivables: -€27,564
- Reserves +€84,952
up €84,952 (+51.6%), from €164,633 to €249,585
- Tax, wage and social debts +€36,271
up €36,271 (+112.9%), from €32,121 to €68,393
of which Taxes: +€37,271
- Gross operating margin +€8,362
up €8,362 (+6.3%), from €133,662 to €142,023
- Taxes +€3,281
up €3,281 (+11.8%), from €27,694 to €30,975
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 | €210,771 | €331,753 | +€120,981 | +57.4% |
| Fixed assets | 21/28 | €6,763 | €4,456 | -€2,306 | -34.1% |
| Tangible fixed assets | 22/27 | €6,763 | €4,456 | -€2,306 | -34.1% |
| Plant, machinery and equipment | 23 | €1,549 | €1,095 | -€454 | -29.3% |
| Furniture and vehicles | 24 | €5,214 | €3,362 | -€1,852 | -35.5% |
| Current assets | 29/58 | €204,009 | €327,296 | +€123,288 | +60.4% |
| Amounts receivable within one year | 40/41 | €67,021 | €56,336 | -€10,685 | -15.9% |
| Trade receivables | 40 | €66,900 | €39,336 | -€27,564 | -41.2% |
| Other amounts receivable | 41 | €121 | €17,000 | +€16,879 | +13940.3% |
| Cash at bank and in hand | 54/58 | €136,349 | €268,688 | +€132,339 | +97.1% |
| Deferred charges and accrued income | 490/1 | €638 | €2,272 | +€1,634 | +256.1% |
| Total equity and liabilities | 10/49 | €210,771 | €331,753 | +€120,981 | +57.4% |
| Equity | 10/15 | €169,633 | €254,585 | +€84,952 | +50.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €164,633 | €249,585 | +€84,952 | +51.6% |
| Distributable reserves | 133 | €164,633 | €249,585 | +€84,952 | +51.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €41,138 | €77,167 | +€36,029 | +87.6% |
| Amounts payable within one year | 42/48 | €40,345 | €76,861 | +€36,515 | +90.5% |
| Trade debts | 44 | €3,416 | €4,078 | +€661 | +19.4% |
| Suppliers | 440/4 | €3,416 | €4,078 | +€661 | +19.4% |
| Taxes, remuneration and social security | 45 | €32,121 | €68,393 | +€36,271 | +112.9% |
| Taxes | 450/3 | €27,721 | €64,993 | +€37,271 | +134.5% |
| Remuneration and social security | 454/9 | €4,400 | €3,400 | -€1,000 | -22.7% |
| Other amounts payable | 47/48 | €4,808 | €4,390 | -€418 | -8.7% |
| Accrued charges and deferred income | 492/3 | €793 | €307 | -€486 | -61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,945 | €2,306 | +€362 | +18.6% |
| Other operating charges | 640/8 | €568 | €584 | +€15 | +2.7% |
| Gross operating margin | 9900 | €133,662 | €142,023 | +€8,362 | +6.3% |
| Operating profit (loss) | 9901 | €131,149 | €139,134 | +€7,985 | +6.1% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €4,197 | €3,206 | -€991 | -23.6% |
| Recurring financial charges | 65 | €4,197 | €3,206 | -€991 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €126,957 | €135,927 | +€8,970 | +7.1% |
| Income taxes | 67/77 | €27,694 | €30,975 | +€3,281 | +11.8% |
| Profit (loss) for the period | 9904 | €99,263 | €104,952 | +€5,689 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,263 | €104,952 | +€5,689 | +5.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.