FM 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 CONSULTING
Largest movements
- Receivables within one year -€21,956
down €21,956 (-16.1%), from €136,369 to €114,413
of which Other amounts receivable: -€32,615
- Tangible fixed assets +€17,427
up €17,427 (+18.0%), from €96,638 to €114,065
of which Other tangible fixed assets: +€18,218
- Reserves +€149,571
up €149,571 (+133%), from €112,348 to €261,918
of which Distributable reserves: +€149,571
- Other debts -€137,761
down €137,761 (-100%), from €137,761 to €0
- Trade debts -€12,383
down €12,383 (-37.0%), from €33,494 to €21,111
- Short-term financial debts +€9,958
up €9,958 (+118%), from €8,452 to €18,410
- Tax, wage and social debts -€8,019
down €8,019 (-26.5%), from €30,213 to €22,194
- Gross operating margin +€13,773
up €13,773 (+8.9%), from €154,576 to €168,349
- Financial income +€7,917
up €7,917 (+41.5%), from €19,095 to €27,012
- Taxes -€4,467
down €4,467 (-11.9%), from €37,406 to €32,938
- Financial charges -€3,071
down €3,071 (-38.8%), from €7,907 to €4,836
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 | €551,149 | €548,634 | -€2,516 | -0.5% |
| Fixed assets | 21/28 | €388,305 | €405,732 | +€17,427 | +4.5% |
| Tangible fixed assets | 22/27 | €96,638 | €114,065 | +€17,427 | +18.0% |
| Plant, machinery and equipment | 23 | €11,844 | €11,455 | -€390 | -3.3% |
| Furniture and vehicles | 24 | €588 | €186 | -€402 | -68.4% |
| Other tangible fixed assets | 26 | €84,206 | €102,424 | +€18,218 | +21.6% |
| Financial fixed assets | 28 | €291,667 | €291,667 | = | 0.0% |
| Current assets | 29/58 | €162,844 | €142,901 | -€19,943 | -12.2% |
| Amounts receivable within one year | 40/41 | €136,369 | €114,413 | -€21,956 | -16.1% |
| Trade receivables | 40 | €29,669 | €40,328 | +€10,659 | +35.9% |
| Other amounts receivable | 41 | €106,700 | €74,086 | -€32,615 | -30.6% |
| Cash at bank and in hand | 54/58 | €24,464 | €26,408 | +€1,945 | +7.9% |
| Deferred charges and accrued income | 490/1 | €2,012 | €2,080 | +€68 | +3.4% |
| Total equity and liabilities | 10/49 | €551,149 | €548,634 | -€2,516 | -0.5% |
| Equity | 10/15 | €337,348 | €486,918 | +€149,571 | +44.3% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €112,348 | €261,918 | +€149,571 | +133% |
| Tax-exempt reserves | 132 | €289 | €289 | = | 0.0% |
| Distributable reserves | 133 | €112,059 | €261,629 | +€149,571 | +133% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €213,801 | €61,715 | -€152,086 | -71.1% |
| Amounts payable within one year | 42/48 | €209,921 | €61,715 | -€148,206 | -70.6% |
| Financial debts | 43 | €8,452 | €18,410 | +€9,958 | +118% |
| Credit institutions | 430/8 | €8,452 | €18,410 | +€9,958 | +118% |
| Trade debts | 44 | €33,494 | €21,111 | -€12,383 | -37.0% |
| Suppliers | 440/4 | €33,494 | €21,111 | -€12,383 | -37.0% |
| Taxes, remuneration and social security | 45 | €30,213 | €22,194 | -€8,019 | -26.5% |
| Taxes | 450/3 | €30,213 | €22,194 | -€8,019 | -26.5% |
| Other amounts payable | 47/48 | €137,761 | €0 | -€137,761 | -100% |
| Accrued charges and deferred income | 492/3 | €3,881 | €0 | -€3,881 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,004 | €7,016 | +€1,012 | +16.8% |
| Other operating charges | 640/8 | €1,593 | €1,001 | -€592 | -37.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €154,576 | €168,349 | +€13,773 | +8.9% |
| Operating profit (loss) | 9901 | €146,978 | €160,332 | +€13,354 | +9.1% |
| Financial income | 75/76B | €19,095 | €27,012 | +€7,917 | +41.5% |
| Recurring financial income | 75 | €19,095 | €27,012 | +€7,917 | +41.5% |
| Financial charges | 65/66B | €7,907 | €4,836 | -€3,071 | -38.8% |
| Recurring financial charges | 65 | €7,907 | €4,836 | -€3,071 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €158,167 | €182,509 | +€24,342 | +15.4% |
| Income taxes | 67/77 | €37,406 | €32,938 | -€4,467 | -11.9% |
| Profit (loss) for the period | 9904 | €120,761 | €149,571 | +€28,809 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €120,761 | €149,571 | +€28,809 | +23.9% |
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 27 October 2026 via checked.be.