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
- Cash +€9,167
up €9,167 (+439%), from €2,089 to €11,256
mainly Net result for the year (+€8,158) and Receivables within one year (+€6,022)
- Receivables within one year -€6,022
no longer reported in 2025 (was €6,022)
- Tangible fixed assets -€341
down €341 (-59.3%), from €576 to €234
- Profit (loss) carried forward +€8,158
up €8,158, from -€7,535 to €622
- Tax, wage and social debts -€2,702
down €2,702 (-39.4%), from €6,856 to €4,154
of which Remuneration and social security: -€6,400
- Trade debts -€2,443
down €2,443 (-41.4%), from €5,899 to €3,457
- Other debts -€209
down €209 (-20.5%), from €1,017 to €808
- Gross operating margin +€10,723
up €10,723 (+196%), from €5,460 to €16,183
- Other operating charges -€3,822
down €3,822 (-63.3%), from €6,040 to €2,218
- Taxes +€2,650
up €2,650 (+381%), from €696 to €3,346
- Financial charges +€1,110
up €1,110 (+110%), from €1,010 to €2,120
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 | €8,736 | €11,540 | +€2,804 | +32.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €626 | €284 | -€341 | -54.5% |
| Tangible fixed assets | 22/27 | €576 | €234 | -€341 | -59.3% |
| Furniture and vehicles | 24 | €576 | €234 | -€341 | -59.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €8,111 | €11,256 | +€3,145 | +38.8% |
| Amounts receivable within one year | 40/41 | €6,022 | - | -€6,022 | |
| Trade receivables | 40 | €6,022 | - | -€6,022 | |
| Cash at bank and in hand | 54/58 | €2,089 | €11,256 | +€9,167 | +439% |
| Total equity and liabilities | 10/49 | €8,736 | €11,540 | +€2,804 | +32.1% |
| Equity | 10/15 | -€5,035 | €3,122 | +€8,158 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,535 | €622 | +€8,158 | |
| Amounts payable | 17/49 | €13,772 | €8,418 | -€5,353 | -38.9% |
| Amounts payable within one year | 42/48 | €13,772 | €8,418 | -€5,353 | -38.9% |
| Trade debts | 44 | €5,899 | €3,457 | -€2,443 | -41.4% |
| Suppliers | 440/4 | €5,899 | €3,457 | -€2,443 | -41.4% |
| Taxes, remuneration and social security | 45 | €6,856 | €4,154 | -€2,702 | -39.4% |
| Taxes | 450/3 | €456 | €4,154 | +€3,698 | +812% |
| Remuneration and social security | 454/9 | €6,400 | - | -€6,400 | |
| Other amounts payable | 47/48 | €1,017 | €808 | -€209 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €341 | +€3 | +1.0% |
| Other operating charges | 640/8 | €6,040 | €2,218 | -€3,822 | -63.3% |
| Gross operating margin | 9900 | €5,460 | €16,183 | +€10,723 | +196% |
| Operating profit (loss) | 9901 | -€918 | €13,624 | +€14,542 | |
| Financial charges | 65/66B | €1,010 | €2,120 | +€1,110 | +110% |
| Recurring financial charges | 65 | €1,010 | €2,120 | +€1,110 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€1,928 | €11,504 | +€13,432 | |
| Income taxes | 67/77 | €696 | €3,346 | +€2,650 | +381% |
| Profit (loss) for the period | 9904 | -€2,624 | €8,158 | +€10,781 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,624 | €8,158 | +€10,781 |
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.