FM MC CONSULT: 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 MC CONSULT
Largest movements
- Cash -€384,014
down €384,014 (-95.4%), from €402,472 to €18,459
mainly Other debts (-€282,734) and Tax, wage and social debts (-€68,362)
- Tangible fixed assets +€15,644
up €15,644 (+61.8%), from €25,325 to €40,969
of which Furniture and vehicles: +€16,856
- Receivables within one year -€5,068
down €5,068 (-72.9%), from €6,954 to €1,886
of which Trade receivables: -€6,080
- Other debts -€282,734
down €282,734 (-85.3%), from €331,467 to €48,733
- Tax, wage and social debts -€68,362
down €68,362 (-78.8%), from €86,719 to €18,357
of which Taxes: -€70,722
- Profit (loss) carried forward -€22,908
down €22,908, from €0 to -€22,908
- Gross operating margin -€45,149
down €45,149 (-45.3%), from €99,765 to €54,616
- Taxes -€6,368
down €6,368 (-95.9%), from €6,643 to €275
- Depreciation -€4,163
down €4,163 (-24.2%), from €17,174 to €13,011
- Staff costs +€2,666
up €2,666 (+4.5%), from €59,863 to €62,529
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 | €439,825 | €63,720 | -€376,104 | -85.5% |
| Fixed assets | 21/28 | €25,325 | €40,969 | +€15,644 | +61.8% |
| Tangible fixed assets | 22/27 | €25,325 | €40,969 | +€15,644 | +61.8% |
| Furniture and vehicles | 24 | €23,280 | €40,136 | +€16,856 | +72.4% |
| Other tangible fixed assets | 26 | €2,045 | €833 | -€1,211 | -59.2% |
| Current assets | 29/58 | €414,500 | €22,751 | -€391,749 | -94.5% |
| Amounts receivable within one year | 40/41 | €6,954 | €1,886 | -€5,068 | -72.9% |
| Trade receivables | 40 | €6,080 | - | -€6,080 | |
| Other amounts receivable | 41 | €874 | €1,886 | +€1,012 | +116% |
| Cash at bank and in hand | 54/58 | €402,472 | €18,459 | -€384,014 | -95.4% |
| Deferred charges and accrued income | 490/1 | €5,074 | €2,407 | -€2,667 | -52.6% |
| Total equity and liabilities | 10/49 | €439,825 | €63,720 | -€376,104 | -85.5% |
| Equity | 10/15 | €15,000 | -€7,908 | -€22,908 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€22,908 | -€22,908 | |
| Amounts payable | 17/49 | €424,825 | €71,629 | -€353,196 | -83.1% |
| Amounts payable within one year | 42/48 | €424,825 | €71,629 | -€353,196 | -83.1% |
| Trade debts | 44 | €6,639 | €4,539 | -€2,101 | -31.6% |
| Suppliers | 440/4 | €6,639 | €4,539 | -€2,101 | -31.6% |
| Taxes, remuneration and social security | 45 | €86,719 | €18,357 | -€68,362 | -78.8% |
| Taxes | 450/3 | €75,835 | €5,114 | -€70,722 | -93.3% |
| Remuneration and social security | 454/9 | €10,884 | €13,244 | +€2,360 | +21.7% |
| Other amounts payable | 47/48 | €331,467 | €48,733 | -€282,734 | -85.3% |
| Remuneration, social security and pensions | 62 | €59,863 | €62,529 | +€2,666 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,174 | €13,011 | -€4,163 | -24.2% |
| Other operating charges | 640/8 | €1,804 | €1,020 | -€784 | -43.5% |
| Non-recurring operating charges | 66A | €1,094 | - | -€1,094 | |
| Gross operating margin | 9900 | €99,765 | €54,616 | -€45,149 | -45.3% |
| Operating profit (loss) | 9901 | €19,831 | -€21,944 | -€41,774 | |
| Financial income | 75/76B | €0 | €70 | +€70 | +69,900% |
| Recurring financial income | 75 | €0 | €70 | +€70 | +69,900% |
| Financial charges | 65/66B | €1,575 | €759 | -€816 | -51.8% |
| Recurring financial charges | 65 | €1,575 | €759 | -€816 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €18,255 | -€22,633 | -€40,888 | |
| Income taxes | 67/77 | €6,643 | €275 | -€6,368 | -95.9% |
| Profit (loss) for the period | 9904 | €11,612 | -€22,908 | -€34,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,612 | -€22,908 | -€34,520 |
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 17 October 2026 via checked.be.