FMA CARE: 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.
FMA CARE
Largest movements
- Receivables within one year +€63,486
up €63,486 (+164.0%), from €38,714 to €102,199
of which Other amounts receivable: +€64,998
- Cash -€27,427
down €27,427 (-25.3%), from €108,321 to €80,893
mainly Contributions, distributions and other (-€100,982) and Receivables within one year (-€63,486)
- Tangible fixed assets -€9,390
down €9,390 (-42.6%), from €22,037 to €12,647
of which Furniture and vehicles: -€7,390
- Deferred charges and accrued income +€2,040
new in 2025: €2,040
- Other debts +€96,808
up €96,808 (+2968.7%), from €3,261 to €100,069
- Profit (loss) carried forward -€42,784
down €42,784 (-40.5%), from €105,590 to €62,806
- Trade debts -€13,741
down €13,741 (-51.1%), from €26,913 to €13,172
- Current portion of long-term debt -€6,078
down €6,078 (-66.5%), from €9,146 to €3,068
- Debts after one year -€3,069
no longer reported in 2025 (was €3,069)
- Gross operating margin +€14,014
up €14,014 (+18.7%), from €75,097 to €89,111
- Financial income +€2,689
new in 2025: €2,689
- Taxes +€2,077
up €2,077 (+15.6%), from €13,338 to €15,415
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.
Cash bridge derived
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 | €169,371 | €198,079 | +€28,708 | +16.9% |
| Fixed assets | 21/28 | €22,337 | €12,947 | -€9,390 | -42.0% |
| Tangible fixed assets | 22/27 | €22,037 | €12,647 | -€9,390 | -42.6% |
| Furniture and vehicles | 24 | €14,042 | €6,652 | -€7,390 | -52.6% |
| Leasing and similar rights | 25 | €7,995 | €5,995 | -€2,000 | -25.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €147,034 | €185,132 | +€38,098 | +25.9% |
| Amounts receivable within one year | 40/41 | €38,714 | €102,199 | +€63,486 | +164.0% |
| Trade receivables | 40 | €38,714 | €37,201 | -€1,512 | -3.9% |
| Other amounts receivable | 41 | - | €64,998 | +€64,998 | |
| Cash at bank and in hand | 54/58 | €108,321 | €80,893 | -€27,427 | -25.3% |
| Deferred charges and accrued income | 490/1 | - | €2,040 | +€2,040 | |
| Total equity and liabilities | 10/49 | €169,371 | €198,079 | +€28,708 | +16.9% |
| Equity | 10/15 | €107,590 | €63,824 | -€43,766 | -40.7% |
| Contributions | 10/11 | €2,000 | €1,018 | -€982 | -49.1% |
| Profit (loss) carried forward | 14 | €105,590 | €62,806 | -€42,784 | -40.5% |
| Amounts payable | 17/49 | €61,781 | €134,255 | +€72,474 | +117.3% |
| Amounts payable after more than one year | 17 | €3,069 | - | -€3,069 | |
| Financial debts | 170/4 | €3,069 | - | -€3,069 | |
| Amounts payable within one year | 42/48 | €58,712 | €134,255 | +€75,543 | +128.7% |
| Current portion of amounts payable after more than one year | 42 | €9,146 | €3,068 | -€6,078 | -66.5% |
| Trade debts | 44 | €26,913 | €13,172 | -€13,741 | -51.1% |
| Suppliers | 440/4 | €26,913 | €13,172 | -€13,741 | -51.1% |
| Taxes, remuneration and social security | 45 | €19,392 | €17,946 | -€1,446 | -7.5% |
| Taxes | 450/3 | €16,512 | €17,946 | +€1,434 | +8.7% |
| Remuneration and social security | 454/9 | €2,880 | - | -€2,880 | |
| Other amounts payable | 47/48 | €3,261 | €100,069 | +€96,808 | +2968.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,296 | €14,183 | +€887 | +6.7% |
| Other operating charges | 640/8 | €1,435 | €985 | -€450 | -31.4% |
| Non-recurring operating charges | 66A | €479 | €350 | -€129 | -26.9% |
| Gross operating margin | 9900 | €75,097 | €89,111 | +€14,014 | +18.7% |
| Operating profit (loss) | 9901 | €59,887 | €73,593 | +€13,705 | +22.9% |
| Financial income | 75/76B | - | €2,689 | +€2,689 | |
| Recurring financial income | 75 | - | €2,689 | +€2,689 | |
| Financial charges | 65/66B | €3,483 | €3,651 | +€168 | +4.8% |
| Recurring financial charges | 65 | €3,483 | €3,651 | +€168 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €56,405 | €72,631 | +€16,226 | +28.8% |
| Income taxes | 67/77 | €13,338 | €15,415 | +€2,077 | +15.6% |
| Profit (loss) for the period | 9904 | €43,067 | €57,216 | +€14,149 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,067 | €57,216 | +€14,149 | +32.9% |
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 11 October 2026 via checked.be.