FCM CONSULTING: 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.
FCM CONSULTING
Largest movements
- Tangible fixed assets +€54,291
up €54,291 (+601%), from €9,027 to €63,317
of which Furniture and vehicles: +€53,976
- Cash -€30,562
down €30,562 (-26.9%), from €113,474 to €82,912
mainly Investment in fixed assets (net) (-€67,257) and Contributions, distributions and other (-€42,857)
- Current investments +€9,000
new in 2025: €9,000
- Debts after one year +€24,019
new in 2025: €24,019
- Current portion of long-term debt +€9,701
new in 2025: €9,701
- Tax, wage and social debts -€8,479
down €8,479 (-20.3%), from €41,768 to €33,288
of which Taxes: -€8,479
- Reserves +€4,276
up €4,276 (+2.6%), from €163,495 to €167,771
of which Distributable reserves: +€4,276
- Other debts +€3,021
up €3,021 (+15.4%), from €19,577 to €22,598
- Depreciation +€9,961
up €9,961 (+331%), from €3,005 to €12,967
- Taxes -€2,975
down €2,975 (-14.3%), from €20,811 to €17,836
- Other operating charges -€849
down €849 (-47.2%), from €1,797 to €948
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 | €237,340 | €271,110 | +€33,770 | +14.2% |
| Fixed assets | 21/28 | €9,027 | €63,317 | +€54,291 | +601% |
| Tangible fixed assets | 22/27 | €9,027 | €63,317 | +€54,291 | +601% |
| Plant, machinery and equipment | 23 | €936 | €1,251 | +€315 | +33.7% |
| Furniture and vehicles | 24 | €8,091 | €62,067 | +€53,976 | +667% |
| Current assets | 29/58 | €228,313 | €207,792 | -€20,520 | -9.0% |
| Amounts receivable within one year | 40/41 | €113,965 | €113,965 | = | 0.0% |
| Trade receivables | 40 | €42,156 | €42,156 | = | 0.0% |
| Other amounts receivable | 41 | €71,809 | €71,809 | = | 0.0% |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €113,474 | €82,912 | -€30,562 | -26.9% |
| Deferred charges and accrued income | 490/1 | €874 | €1,915 | +€1,042 | +119% |
| Total equity and liabilities | 10/49 | €237,340 | €271,110 | +€33,770 | +14.2% |
| Equity | 10/15 | €175,995 | €180,271 | +€4,276 | +2.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €163,495 | €167,771 | +€4,276 | +2.6% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €161,620 | €165,896 | +€4,276 | +2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,345 | €90,839 | +€29,495 | +48.1% |
| Amounts payable after more than one year | 17 | - | €24,019 | +€24,019 | |
| Financial debts | 170/4 | - | €24,019 | +€24,019 | |
| Amounts payable within one year | 42/48 | €61,345 | €66,820 | +€5,475 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,701 | +€9,701 | |
| Trade debts | 44 | €0 | €1,232 | +€1,232 | |
| Suppliers | 440/4 | €0 | €1,232 | +€1,232 | |
| Taxes, remuneration and social security | 45 | €41,768 | €33,288 | -€8,479 | -20.3% |
| Taxes | 450/3 | €41,768 | €33,288 | -€8,479 | -20.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €19,577 | €22,598 | +€3,021 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,005 | €12,967 | +€9,961 | +331% |
| Other operating charges | 640/8 | €1,797 | €948 | -€849 | -47.2% |
| Gross operating margin | 9900 | €81,139 | €80,382 | -€757 | -0.9% |
| Operating profit (loss) | 9901 | €76,337 | €66,467 | -€9,870 | -12.9% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.2% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.2% |
| Financial charges | 65/66B | €2,304 | €1,499 | -€805 | -34.9% |
| Recurring financial charges | 65 | €2,304 | €1,499 | -€805 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €74,039 | €64,969 | -€9,070 | -12.3% |
| Income taxes | 67/77 | €20,811 | €17,836 | -€2,975 | -14.3% |
| Profit (loss) for the period | 9904 | €53,228 | €47,133 | -€6,095 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,228 | €47,133 | -€6,095 | -11.5% |
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 14 October 2026 via checked.be.