FM CONSULTANTS: 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 CONSULTANTS
Largest movements
- Cash +€26,344
up €26,344 (+20.8%), from €126,865 to €153,209
mainly Depreciation (+€19,882) and Receivables within one year (+€16,267)
- Tangible fixed assets -€19,882
down €19,882 (-11.6%), from €171,614 to €151,732
of which Land and buildings: -€11,351
- Receivables within one year -€16,267
down €16,267 (-16.3%), from €99,527 to €83,260
of which Other amounts receivable: -€10,849
- Tax, wage and social debts -€12,182
down €12,182 (-92.3%), from €13,194 to €1,013
- Financial income -€11,657
down €11,657 (-92.2%), from €12,639 to €982
- Financial charges -€5,405
down €5,405 (-99.9%), from €5,408 to €3
- Gross operating margin -€3,582
down €3,582 (-13.2%), from €27,229 to €23,647
- Taxes -€3,392
down €3,392 (-73.3%), from €4,631 to €1,239
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 | €748,503 | €738,681 | -€9,822 | -1.3% |
| Fixed assets | 21/28 | €171,614 | €151,732 | -€19,882 | -11.6% |
| Tangible fixed assets | 22/27 | €171,614 | €151,732 | -€19,882 | -11.6% |
| Land and buildings | 22 | €159,742 | €148,391 | -€11,351 | -7.1% |
| Plant, machinery and equipment | 23 | €278 | - | -€278 | |
| Furniture and vehicles | 24 | €11,594 | €3,341 | -€8,253 | -71.2% |
| Current assets | 29/58 | €576,889 | €586,948 | +€10,060 | +1.7% |
| Amounts receivable within one year | 40/41 | €99,527 | €83,260 | -€16,267 | -16.3% |
| Trade receivables | 40 | €70,011 | €64,593 | -€5,418 | -7.7% |
| Other amounts receivable | 41 | €29,516 | €18,668 | -€10,849 | -36.8% |
| Current investments | 50/53 | €344,750 | €344,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €126,865 | €153,209 | +€26,344 | +20.8% |
| Deferred charges and accrued income | 490/1 | €5,747 | €5,729 | -€18 | -0.3% |
| Total equity and liabilities | 10/49 | €748,503 | €738,681 | -€9,822 | -1.3% |
| Equity | 10/15 | €731,120 | €733,109 | +€1,989 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €578,574 | €580,563 | +€1,989 | +0.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €572,374 | €574,363 | +€1,989 | +0.3% |
| Profit (loss) carried forward | 14 | €133,946 | €133,946 | = | 0.0% |
| Amounts payable | 17/49 | €17,383 | €5,572 | -€11,811 | -67.9% |
| Amounts payable within one year | 42/48 | €17,383 | €5,572 | -€11,811 | -67.9% |
| Trade debts | 44 | €4,116 | €4,559 | +€443 | +10.8% |
| Suppliers | 440/4 | €4,116 | €4,559 | +€443 | +10.8% |
| Taxes, remuneration and social security | 45 | €13,194 | €1,013 | -€12,182 | -92.3% |
| Taxes | 450/3 | €13,194 | €1,013 | -€12,182 | -92.3% |
| Other amounts payable | 47/48 | €73 | - | -€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,965 | €19,882 | -€84 | -0.4% |
| Other operating charges | 640/8 | €1,472 | €1,517 | +€45 | +3.0% |
| Gross operating margin | 9900 | €27,229 | €23,647 | -€3,582 | -13.2% |
| Operating profit (loss) | 9901 | €5,791 | €2,249 | -€3,542 | -61.2% |
| Financial income | 75/76B | €12,639 | €982 | -€11,657 | -92.2% |
| Recurring financial income | 75 | €12,639 | €982 | -€11,657 | -92.2% |
| Financial charges | 65/66B | €5,408 | €3 | -€5,405 | -99.9% |
| Recurring financial charges | 65 | €5,408 | €3 | -€5,405 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €13,022 | €3,228 | -€9,794 | -75.2% |
| Income taxes | 67/77 | €4,631 | €1,239 | -€3,392 | -73.3% |
| Profit (loss) for the period | 9904 | €8,391 | €1,989 | -€6,402 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,391 | €1,989 | -€6,402 | -76.3% |
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 15 October 2026 via checked.be.