FM Tech 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 Tech Consult
Largest movements
- Cash +€47,201
up €47,201 (+64.4%), from €73,317 to €120,519
mainly Current investments (+€33,014) and Net result for the year (+€14,884)
- Current investments -€33,014
down €33,014 (-33.0%), from €100,000 to €66,986
- Receivables within one year +€17,519
up €17,519 (+5,536%), from €316 to €17,836
of which Trade receivables: +€17,836
- Tangible fixed assets -€10,126
down €10,126 (-21.1%), from €47,968 to €37,841
- Reserves +€14,884
up €14,884 (+6.8%), from €218,388 to €233,271
- Trade debts +€5,399
up €5,399 (+505%), from €1,070 to €6,468
- Depreciation +€5,077
up €5,077 (+80.9%), from €6,278 to €11,355
- Other operating charges -€1,584
down €1,584 (-76.5%), from €2,071 to €487
- Gross operating margin +€1,178
up €1,178 (+3.4%), from €34,233 to €35,411
- Taxes +€1,167
up €1,167 (+11.9%), from €9,836 to €11,003
- Financial income -€625
down €625 (-19.7%), from €3,174 to €2,550
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 | €224,507 | €245,575 | +€21,067 | +9.4% |
| Fixed assets | 21/28 | €47,968 | €37,841 | -€10,126 | -21.1% |
| Tangible fixed assets | 22/27 | €47,968 | €37,841 | -€10,126 | -21.1% |
| Furniture and vehicles | 24 | €47,968 | €37,841 | -€10,126 | -21.1% |
| Current assets | 29/58 | €176,539 | €207,733 | +€31,194 | +17.7% |
| Amounts receivable within one year | 40/41 | €316 | €17,836 | +€17,519 | +5,536% |
| Trade receivables | 40 | €0 | €17,836 | +€17,836 | |
| Other amounts receivable | 41 | €316 | €0 | -€316 | -100% |
| Current investments | 50/53 | €100,000 | €66,986 | -€33,014 | -33.0% |
| Cash at bank and in hand | 54/58 | €73,317 | €120,519 | +€47,201 | +64.4% |
| Deferred charges and accrued income | 490/1 | €2,906 | €2,393 | -€513 | -17.6% |
| Total equity and liabilities | 10/49 | €224,507 | €245,575 | +€21,067 | +9.4% |
| Equity | 10/15 | €223,388 | €238,271 | +€14,884 | +6.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €218,388 | €233,271 | +€14,884 | +6.8% |
| Distributable reserves | 133 | €218,388 | €233,271 | +€14,884 | +6.8% |
| Amounts payable | 17/49 | €1,120 | €7,304 | +€6,184 | +552% |
| Amounts payable within one year | 42/48 | €1,120 | €7,304 | +€6,184 | +552% |
| Trade debts | 44 | €1,070 | €6,468 | +€5,399 | +505% |
| Suppliers | 440/4 | €1,070 | €6,468 | +€5,399 | +505% |
| Taxes, remuneration and social security | 45 | €0 | €325 | +€325 | |
| Taxes | 450/3 | €0 | €325 | +€325 | |
| Other amounts payable | 47/48 | €50 | €510 | +€460 | +920% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,278 | €11,355 | +€5,077 | +80.9% |
| Other operating charges | 640/8 | €2,071 | €487 | -€1,584 | -76.5% |
| Gross operating margin | 9900 | €34,233 | €35,411 | +€1,178 | +3.4% |
| Operating profit (loss) | 9901 | €25,883 | €23,568 | -€2,315 | -8.9% |
| Financial income | 75/76B | €3,174 | €2,550 | -€625 | -19.7% |
| Recurring financial income | 75 | €3,174 | €2,550 | -€625 | -19.7% |
| Financial charges | 65/66B | €102 | €231 | +€129 | +126% |
| Recurring financial charges | 65 | €102 | €231 | +€129 | +126% |
| Profit (loss) for the period before taxes | 9903 | €28,955 | €25,886 | -€3,068 | -10.6% |
| Income taxes | 67/77 | €9,836 | €11,003 | +€1,167 | +11.9% |
| Profit (loss) for the period | 9904 | €19,118 | €14,884 | -€4,235 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,118 | €14,884 | -€4,235 | -22.2% |
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 16 October 2026 via checked.be.