FM Group Construct SRL: what changed
Two fiscal 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 Group Construct SRL
Largest movements
- Receivables within one year +€98,173
up €98,173 (+189.7%), from €51,743 to €149,916
of which Trade receivables: +€105,073
- Current portion of long-term debt -€62,556
no longer reported in 2025 (was €62,556)
- Other debts +€40,888
up €40,888 (+16.0%), from €256,230 to €297,118
- Short-term financial debts +€34,362
up €34,362 (+323.6%), from €10,620 to €44,982
- Tax, wage and social debts +€28,673
up €28,673 (+62.8%), from €45,653 to €74,325
- Profit (loss) carried forward +€24,778
up €24,778 (+35.0%), from €70,843 to €95,621
- Financial charges +€4,127
up €4,127 (+25.2%), from €16,348 to €20,475
- Gross operating margin -€1,550
down €1,550 (-2.6%), from €60,329 to €58,778
- Other operating charges -€659
down €659 (-18.2%), from €3,614 to €2,955
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.
Cash bridge derived
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 | €904,638 | €987,604 | +€82,966 | +9.2% |
| Fixed assets | 21/28 | €837,688 | €837,688 | = | 0.0% |
| Tangible fixed assets | 22/27 | €379,688 | €379,688 | = | 0.0% |
| Land and buildings | 22 | €379,688 | €379,688 | = | 0.0% |
| Financial fixed assets | 28 | €458,000 | €458,000 | = | 0.0% |
| Current assets | 29/58 | €66,951 | €149,916 | +€82,966 | +123.9% |
| Amounts receivable within one year | 40/41 | €51,743 | €149,916 | +€98,173 | +189.7% |
| Trade receivables | 40 | €40,736 | €145,809 | +€105,073 | +257.9% |
| Other amounts receivable | 41 | €11,007 | €4,107 | -€6,900 | -62.7% |
| Cash at bank and in hand | 54/58 | €7,008 | €0 | -€7,008 | -100.0% |
| Deferred charges and accrued income | 490/1 | €8,200 | - | -€8,200 | |
| Total equity and liabilities | 10/49 | €904,638 | €987,604 | +€82,966 | +9.2% |
| Equity | 10/15 | €123,343 | €148,121 | +€24,778 | +20.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,843 | €95,621 | +€24,778 | +35.0% |
| Amounts payable | 17/49 | €781,295 | €839,483 | +€58,188 | +7.4% |
| Amounts payable after more than one year | 17 | €366,991 | €383,023 | +€16,032 | +4.4% |
| Financial debts | 170/4 | €366,991 | €383,023 | +€16,032 | +4.4% |
| Amounts payable within one year | 42/48 | €408,053 | €456,459 | +€48,406 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €62,556 | - | -€62,556 | |
| Financial debts | 43 | €10,620 | €44,982 | +€34,362 | +323.6% |
| Credit institutions | 430/8 | €10,620 | €44,982 | +€34,362 | +323.6% |
| Trade debts | 44 | €16,986 | €24,026 | +€7,040 | +41.4% |
| Suppliers | 440/4 | €16,986 | €24,026 | +€7,040 | +41.4% |
| Advances received on contracts in progress | 46 | €16,008 | €16,008 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €45,653 | €74,325 | +€28,673 | +62.8% |
| Taxes | 450/3 | €45,653 | €74,325 | +€28,673 | +62.8% |
| Other amounts payable | 47/48 | €256,230 | €297,118 | +€40,888 | +16.0% |
| Accrued charges and deferred income | 492/3 | €6,251 | - | -€6,251 | |
| Other operating charges | 640/8 | €3,614 | €2,955 | -€659 | -18.2% |
| Gross operating margin | 9900 | €60,329 | €58,778 | -€1,550 | -2.6% |
| Operating profit (loss) | 9901 | €56,715 | €55,823 | -€892 | -1.6% |
| Financial charges | 65/66B | €16,348 | €20,475 | +€4,127 | +25.2% |
| Recurring financial charges | 65 | €16,348 | €20,475 | +€4,127 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €40,367 | €35,349 | -€5,018 | -12.4% |
| Income taxes | 67/77 | €11,084 | €10,571 | -€513 | -4.6% |
| Profit (loss) for the period | 9904 | €29,283 | €24,778 | -€4,505 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,283 | €24,778 | -€4,505 | -15.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.