FM SALES: 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 SALES
Largest movements
- Cash +€6,691
up €6,691 (+9.8%), from €67,989 to €74,679
mainly Other debts (+€24,505) and Net result for the year (+€14,532)
- Tangible fixed assets +€6,486
up €6,486 (+46.9%), from €13,823 to €20,308
of which Furniture and vehicles: +€7,196
- Receivables within one year +€2,694
up €2,694 (+69.7%), from €3,866 to €6,561
of which Trade receivables: +€1,609
- Deferred charges and accrued income -€1,295
down €1,295 (-17.3%), from €7,479 to €6,185
- Other debts +€24,505
up €24,505 (+204%), from €11,990 to €36,495
- Reserves -€6,558
down €6,558 (-10.3%), from €63,900 to €57,342
- Tax, wage and social debts -€5,054
down €5,054 (-33.6%), from €15,059 to €10,005
of which Remuneration and social security: -€3,706
- Trade debts +€1,650
up €1,650 (+104%), from €1,581 to €3,231
- Gross operating margin +€29,648
up €29,648 (+42.2%), from €70,282 to €99,930
- Other operating charges -€9,528
down €9,528 (-80.6%), from €11,825 to €2,297
- Staff costs +€8,963
up €8,963 (+15.1%), from €59,448 to €68,412
- Taxes +€8,351
up €8,351 (+2,858%), from €292 to €8,643
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 | €95,757 | €110,333 | +€14,576 | +15.2% |
| Fixed assets | 21/28 | €16,223 | €22,708 | +€6,486 | +40.0% |
| Tangible fixed assets | 22/27 | €13,823 | €20,308 | +€6,486 | +46.9% |
| Furniture and vehicles | 24 | €7,964 | €15,160 | +€7,196 | +90.4% |
| Other tangible fixed assets | 26 | €5,858 | €5,148 | -€711 | -12.1% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €79,534 | €87,625 | +€8,090 | +10.2% |
| Stocks and contracts in progress | 3 | €200 | €200 | = | 0.0% |
| Stocks | 30/36 | €200 | €200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,866 | €6,561 | +€2,694 | +69.7% |
| Trade receivables | 40 | €1,005 | €2,613 | +€1,609 | +160% |
| Other amounts receivable | 41 | €2,862 | €3,947 | +€1,086 | +37.9% |
| Cash at bank and in hand | 54/58 | €67,989 | €74,679 | +€6,691 | +9.8% |
| Deferred charges and accrued income | 490/1 | €7,479 | €6,185 | -€1,295 | -17.3% |
| Total equity and liabilities | 10/49 | €95,757 | €110,333 | +€14,576 | +15.2% |
| Equity | 10/15 | €67,127 | €60,602 | -€6,526 | -9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €63,900 | €57,342 | -€6,558 | -10.3% |
| Distributable reserves | 133 | €63,900 | €57,342 | -€6,558 | -10.3% |
| Profit (loss) carried forward | 14 | €227 | €260 | +€32 | +14.2% |
| Amounts payable | 17/49 | €28,630 | €49,731 | +€21,101 | +73.7% |
| Amounts payable within one year | 42/48 | €28,630 | €49,731 | +€21,101 | +73.7% |
| Trade debts | 44 | €1,581 | €3,231 | +€1,650 | +104% |
| Suppliers | 440/4 | €1,581 | €3,231 | +€1,650 | +104% |
| Taxes, remuneration and social security | 45 | €15,059 | €10,005 | -€5,054 | -33.6% |
| Taxes | 450/3 | €3,114 | €1,767 | -€1,347 | -43.3% |
| Remuneration and social security | 454/9 | €11,945 | €8,239 | -€3,706 | -31.0% |
| Other amounts payable | 47/48 | €11,990 | €36,495 | +€24,505 | +204% |
| Remuneration, social security and pensions | 62 | €59,448 | €68,412 | +€8,963 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,946 | €5,566 | +€620 | +12.5% |
| Other operating charges | 640/8 | €11,825 | €2,297 | -€9,528 | -80.6% |
| Gross operating margin | 9900 | €70,282 | €99,930 | +€29,648 | +42.2% |
| Operating profit (loss) | 9901 | -€5,937 | €23,655 | +€29,592 | |
| Financial income | 75/76B | €109 | - | -€109 | |
| Recurring financial income | 75 | €109 | - | -€109 | |
| Financial charges | 65/66B | €598 | €480 | -€118 | -19.7% |
| Recurring financial charges | 65 | €598 | €480 | -€118 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,426 | €23,175 | +€29,602 | |
| Income taxes | 67/77 | €292 | €8,643 | +€8,351 | +2,858% |
| Profit (loss) for the period | 9904 | -€6,719 | €14,532 | +€21,251 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,719 | €14,532 | +€21,251 |
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 26 October 2026 via checked.be.