FM COMPTA 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.
FM COMPTA CONSULTING
Largest movements
- Cash +€159,234
up €159,234 (+298%), from €53,360 to €212,594
mainly Other debts (+€322,868) and Net result for the year (+€202,342)
- Receivables within one year +€17,385
up €17,385 (+15.2%), from €114,306 to €131,691
of which Trade receivables: +€16,473
- Tangible fixed assets -€10,867
down €10,867 (-7.5%), from €144,655 to €133,788
of which Land and buildings: -€7,940
- Other debts +€322,868
up €322,868 (+3,461%), from €9,328 to €332,196
- Profit (loss) carried forward -€198,658
down €198,658 (-98.7%), from €201,184 to €2,526
- Tax, wage and social debts +€24,238
up €24,238 (+149%), from €16,235 to €40,473
of which Taxes: +€13,645
- Trade debts +€15,633
up €15,633 (+509%), from €3,070 to €18,703
- Current portion of long-term debt +€6,199
up €6,199 (+18.3%), from €33,885 to €40,084
- Taxes -€28,302
down €28,302 (-35.6%), from €79,449 to €51,147
- Gross operating margin -€22,593
down €22,593 (-6.2%), from €363,462 to €340,869
- Staff costs +€8,920
up €8,920 (+14.4%), from €61,828 to €70,748
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 | €326,082 | €492,091 | +€166,009 | +50.9% |
| Fixed assets | 21/28 | €144,655 | €133,788 | -€10,867 | -7.5% |
| Tangible fixed assets | 22/27 | €144,655 | €133,788 | -€10,867 | -7.5% |
| Land and buildings | 22 | €138,953 | €131,013 | -€7,940 | -5.7% |
| Furniture and vehicles | 24 | €5,702 | €2,775 | -€2,927 | -51.3% |
| Current assets | 29/58 | €181,427 | €358,303 | +€176,876 | +97.5% |
| Amounts receivable within one year | 40/41 | €114,306 | €131,691 | +€17,385 | +15.2% |
| Trade receivables | 40 | €114,183 | €130,656 | +€16,473 | +14.4% |
| Other amounts receivable | 41 | €123 | €1,035 | +€912 | +741% |
| Cash at bank and in hand | 54/58 | €53,360 | €212,594 | +€159,234 | +298% |
| Deferred charges and accrued income | 490/1 | €13,761 | €14,018 | +€257 | +1.9% |
| Total equity and liabilities | 10/49 | €326,082 | €492,091 | +€166,009 | +50.9% |
| Equity | 10/15 | €204,184 | €5,526 | -€198,658 | -97.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,184 | €2,526 | -€198,658 | -98.7% |
| Amounts payable | 17/49 | €121,898 | €486,565 | +€364,667 | +299% |
| Amounts payable after more than one year | 17 | €59,380 | €55,109 | -€4,271 | -7.2% |
| Financial debts | 170/4 | €59,380 | €55,109 | -€4,271 | -7.2% |
| Amounts payable within one year | 42/48 | €62,518 | €431,456 | +€368,938 | +590% |
| Current portion of amounts payable after more than one year | 42 | €33,885 | €40,084 | +€6,199 | +18.3% |
| Trade debts | 44 | €3,070 | €18,703 | +€15,633 | +509% |
| Suppliers | 440/4 | €3,070 | €18,703 | +€15,633 | +509% |
| Taxes, remuneration and social security | 45 | €16,235 | €40,473 | +€24,238 | +149% |
| Taxes | 450/3 | €8,156 | €21,801 | +€13,645 | +167% |
| Remuneration and social security | 454/9 | €8,079 | €18,672 | +€10,593 | +131% |
| Other amounts payable | 47/48 | €9,328 | €332,196 | +€322,868 | +3,461% |
| Remuneration, social security and pensions | 62 | €61,828 | €70,748 | +€8,920 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,069 | €10,867 | -€202 | -1.8% |
| Other operating charges | 640/8 | €6,084 | €3,677 | -€2,407 | -39.6% |
| Non-recurring operating charges | 66A | €20 | - | -€20 | |
| Gross operating margin | 9900 | €363,462 | €340,869 | -€22,593 | -6.2% |
| Operating profit (loss) | 9901 | €284,461 | €255,577 | -€28,884 | -10.2% |
| Financial income | 75/76B | - | €1,693 | +€1,693 | |
| Recurring financial income | 75 | - | €493 | +€493 | |
| Non-recurring financial income | 76B | - | €1,200 | +€1,200 | |
| Financial charges | 65/66B | €3,828 | €3,781 | -€47 | -1.2% |
| Recurring financial charges | 65 | €3,828 | €3,781 | -€47 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €280,633 | €253,489 | -€27,144 | -9.7% |
| Income taxes | 67/77 | €79,449 | €51,147 | -€28,302 | -35.6% |
| Profit (loss) for the period | 9904 | €201,184 | €202,342 | +€1,158 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €201,184 | €202,342 | +€1,158 | +0.6% |
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 20 October 2026 via checked.be.