FM@HOME: 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@HOME
Largest movements
- Receivables within one year +€16,634
up €16,634 (+31.3%), from €53,075 to €69,708
of which Other amounts receivable: +€10,319
- Tangible fixed assets -€6,698
down €6,698 (-28.1%), from €23,852 to €17,155
of which Leasing and similar rights: -€7,403
- Reserves +€14,684
up €14,684 (+10.1%), from €145,510 to €160,195
- Trade debts +€9,283
up €9,283 (+68.6%), from €13,522 to €22,805
- Tax, wage and social debts -€7,522
down €7,522 (-30.1%), from €24,988 to €17,466
- Debts after one year -€6,622
down €6,622 (-44.8%), from €14,779 to €8,157
- Other operating charges +€2,716
up €2,716 (+291%), from €932 to €3,648
- Financial charges +€1,344
up €1,344 (+84.1%), from €1,599 to €2,943
- Financial income +€731
up €731 (+27.4%), from €2,671 to €3,402
- Taxes +€646
up €646 (+9.3%), from €6,948 to €7,595
- Gross operating margin -€421
down €421 (-1.2%), from €35,010 to €34,589
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 | €220,866 | €232,197 | +€11,332 | +5.1% |
| Fixed assets | 21/28 | €23,852 | €17,155 | -€6,698 | -28.1% |
| Tangible fixed assets | 22/27 | €23,852 | €17,155 | -€6,698 | -28.1% |
| Furniture and vehicles | 24 | - | €706 | +€706 | |
| Leasing and similar rights | 25 | €23,852 | €16,449 | -€7,403 | -31.0% |
| Current assets | 29/58 | €197,014 | €215,043 | +€18,029 | +9.2% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,075 | €69,708 | +€16,634 | +31.3% |
| Trade receivables | 40 | €26,435 | €32,749 | +€6,314 | +23.9% |
| Other amounts receivable | 41 | €26,640 | €36,959 | +€10,319 | +38.7% |
| Cash at bank and in hand | 54/58 | €2,545 | €4,124 | +€1,579 | +62.1% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,210 | -€184 | -13.2% |
| Total equity and liabilities | 10/49 | €220,866 | €232,197 | +€11,332 | +5.1% |
| Equity | 10/15 | €157,910 | €172,595 | +€14,684 | +9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €145,510 | €160,195 | +€14,684 | +10.1% |
| Distributable reserves | 133 | €145,510 | €160,195 | +€14,684 | +10.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €62,956 | €59,603 | -€3,353 | -5.3% |
| Amounts payable after more than one year | 17 | €14,779 | €8,157 | -€6,622 | -44.8% |
| Financial debts | 170/4 | €14,779 | €8,157 | -€6,622 | -44.8% |
| Amounts payable within one year | 42/48 | €45,176 | €48,446 | +€3,269 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €6,666 | €7,008 | +€342 | +5.1% |
| Trade debts | 44 | €13,522 | €22,805 | +€9,283 | +68.6% |
| Suppliers | 440/4 | €13,522 | €22,805 | +€9,283 | +68.6% |
| Taxes, remuneration and social security | 45 | €24,988 | €17,466 | -€7,522 | -30.1% |
| Taxes | 450/3 | €24,988 | €17,466 | -€7,522 | -30.1% |
| Other amounts payable | 47/48 | - | €1,166 | +€1,166 | |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Non-recurring operating income | 76A | €34 | €0 | -€34 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,403 | €7,453 | +€50 | +0.7% |
| Other operating charges | 640/8 | €932 | €3,648 | +€2,716 | +291% |
| Gross operating margin | 9900 | €35,010 | €34,589 | -€421 | -1.2% |
| Operating profit (loss) | 9901 | €26,675 | €23,487 | -€3,188 | -12.0% |
| Financial income | 75/76B | €2,671 | €3,402 | +€731 | +27.4% |
| Recurring financial income | 75 | €2,671 | €3,402 | +€731 | +27.4% |
| Financial charges | 65/66B | €1,599 | €2,943 | +€1,344 | +84.1% |
| Recurring financial charges | 65 | €1,599 | €2,943 | +€1,344 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | €27,746 | €23,945 | -€3,801 | -13.7% |
| Income taxes | 67/77 | €6,948 | €7,595 | +€646 | +9.3% |
| Profit (loss) for the period | 9904 | €20,798 | €16,350 | -€4,447 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,798 | €16,350 | -€4,447 | -21.4% |
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.