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
- Tangible fixed assets -€37,325
down €37,325 (-2.9%), from €1.3m to €1.3m
- Debts after one year -€98,996
down €98,996 (-7.7%), from €1.3m to €1.2m
of which Financial debts: -€98,996
- Profit (loss) carried forward +€41,762
up €41,762 (+17.1%), from €243,893 to €285,655
- Gross operating margin -€155,836
down €155,836 (-55.5%), from €280,568 to €124,731
- Taxes -€36,266
down €36,266 (-66.5%), from €54,530 to €18,264
- Financial charges +€10,954
up €10,954 (+89.2%), from €12,286 to €23,240
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 | €1,728,571 | €1,676,634 | -€51,937 | -3.0% |
| Fixed assets | 21/28 | €1,295,676 | €1,258,351 | -€37,325 | -2.9% |
| Tangible fixed assets | 22/27 | €1,295,676 | €1,258,351 | -€37,325 | -2.9% |
| Land and buildings | 22 | €1,295,676 | €1,258,351 | -€37,325 | -2.9% |
| Current assets | 29/58 | €432,895 | €418,283 | -€14,612 | -3.4% |
| Stocks and contracts in progress | 3 | €406,613 | €406,613 | = | 0.0% |
| Stocks | 30/36 | €406,613 | €406,613 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €891 | €891 | = | 0.0% |
| Other amounts receivable | 41 | €891 | €891 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,052 | €9,957 | -€14,094 | -58.6% |
| Deferred charges and accrued income | 490/1 | €1,340 | €821 | -€518 | -38.7% |
| Total equity and liabilities | 10/49 | €1,728,571 | €1,676,634 | -€51,937 | -3.0% |
| Equity | 10/15 | €353,893 | €395,655 | +€41,762 | +11.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €243,893 | €285,655 | +€41,762 | +17.1% |
| Amounts payable | 17/49 | €1,374,678 | €1,280,979 | -€93,699 | -6.8% |
| Amounts payable after more than one year | 17 | €1,293,399 | €1,194,403 | -€98,996 | -7.7% |
| Financial debts | 170/4 | €1,282,149 | €1,183,153 | -€98,996 | -7.7% |
| Other amounts payable | 178/9 | €11,250 | €11,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €81,279 | €82,118 | +€840 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €81,279 | €82,118 | +€840 | +1.0% |
| Accrued charges and deferred income | 492/3 | - | €4,458 | +€4,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,325 | €37,325 | = | 0.0% |
| Other operating charges | 640/8 | €4,020 | €4,141 | +€121 | +3.0% |
| Gross operating margin | 9900 | €280,568 | €124,731 | -€155,836 | -55.5% |
| Operating profit (loss) | 9901 | €239,223 | €83,266 | -€155,957 | -65.2% |
| Financial charges | 65/66B | €12,286 | €23,240 | +€10,954 | +89.2% |
| Recurring financial charges | 65 | €12,286 | €23,240 | +€10,954 | +89.2% |
| Profit (loss) for the period before taxes | 9903 | €226,937 | €60,026 | -€166,911 | -73.5% |
| Income taxes | 67/77 | €54,530 | €18,264 | -€36,266 | -66.5% |
| Profit (loss) for the period | 9904 | €172,407 | €41,762 | -€130,645 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €172,407 | €41,762 | -€130,645 | -75.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.