FM HANDLING SOLUTIONS: 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 HANDLING SOLUTIONS
Largest movements
- Receivables within one year +€34,928
up €34,928 (+35.1%), from €99,635 to €134,563
of which Trade receivables: +€36,954
- Cash -€17,319
down €17,319 (-45.6%), from €37,977 to €20,657
mainly Receivables within one year (-€34,928) and Net result for the year (-€19,258)
- Tangible fixed assets -€5,213
down €5,213 (-92.0%), from €5,664 to €450
of which Furniture and vehicles: -€4,972
- Trade debts +€30,171
up €30,171 (+55.6%), from €54,310 to €84,481
- Profit (loss) carried forward -€19,258
down €19,258 (-80.8%), from €23,840 to €4,582
- Gross operating margin -€42,874
down €42,874 (-56.0%), from €76,506 to €33,632
- Financial income -€5,495
down €5,495 (-99.8%), from €5,506 to €11
of which Non-recurring financial income: -€5,505
- Staff costs +€2,994
up €2,994 (+7.9%), from €37,776 to €40,770
- Taxes +€2,088
up €2,088 (+70.2%), from €2,974 to €5,062
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 | €143,275 | €155,671 | +€12,395 | +8.7% |
| Fixed assets | 21/28 | €5,664 | €450 | -€5,213 | -92.0% |
| Tangible fixed assets | 22/27 | €5,664 | €450 | -€5,213 | -92.0% |
| Furniture and vehicles | 24 | €5,422 | €450 | -€4,972 | -91.7% |
| Leasing and similar rights | 25 | €242 | - | -€242 | |
| Current assets | 29/58 | €137,611 | €155,220 | +€17,609 | +12.8% |
| Amounts receivable within one year | 40/41 | €99,635 | €134,563 | +€34,928 | +35.1% |
| Trade receivables | 40 | €97,246 | €134,200 | +€36,954 | +38.0% |
| Other amounts receivable | 41 | €2,389 | €363 | -€2,026 | -84.8% |
| Cash at bank and in hand | 54/58 | €37,977 | €20,657 | -€17,319 | -45.6% |
| Total equity and liabilities | 10/49 | €143,275 | €155,671 | +€12,395 | +8.7% |
| Equity | 10/15 | €62,696 | €43,438 | -€19,258 | -30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,257 | €20,257 | = | 0.0% |
| Distributable reserves | 133 | €20,257 | €20,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,840 | €4,582 | -€19,258 | -80.8% |
| Amounts payable | 17/49 | €80,579 | €112,232 | +€31,654 | +39.3% |
| Amounts payable after more than one year | 17 | - | €736 | +€736 | |
| Other amounts payable | 178/9 | - | €736 | +€736 | |
| Amounts payable within one year | 42/48 | €80,579 | €111,496 | +€30,917 | +38.4% |
| Trade debts | 44 | €54,310 | €84,481 | +€30,171 | +55.6% |
| Suppliers | 440/4 | €54,310 | €84,481 | +€30,171 | +55.6% |
| Taxes, remuneration and social security | 45 | €16,269 | €17,015 | +€746 | +4.6% |
| Taxes | 450/3 | €13,341 | €10,732 | -€2,608 | -19.6% |
| Remuneration and social security | 454/9 | €2,928 | €6,283 | +€3,355 | +115% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Non-recurring operating income | 76A | €2,222 | €2,137 | -€86 | -3.8% |
| Remuneration, social security and pensions | 62 | €37,776 | €40,770 | +€2,994 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,213 | €5,213 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,730 | €1,615 | -€114 | -6.6% |
| Gross operating margin | 9900 | €76,506 | €33,632 | -€42,874 | -56.0% |
| Operating profit (loss) | 9901 | €31,787 | -€13,967 | -€45,754 | |
| Financial income | 75/76B | €5,506 | €11 | -€5,495 | -99.8% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +6,625% |
| Non-recurring financial income | 76B | €5,505 | - | -€5,505 | |
| Financial charges | 65/66B | €479 | €240 | -€239 | -49.9% |
| Recurring financial charges | 65 | €479 | €240 | -€239 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €36,814 | -€14,196 | -€51,010 | |
| Income taxes | 67/77 | €2,974 | €5,062 | +€2,088 | +70.2% |
| Profit (loss) for the period | 9904 | €33,840 | -€19,258 | -€53,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,840 | -€19,258 | -€53,098 |
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.