FMA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€28,459
up €28,459 (+152%), from €18,739 to €47,198
mainly Net result for the year (+€25,439) and Tax, wage and social debts (+€14,437)
- Tangible fixed assets +€17,591
up €17,591 (+1,512%), from €1,163 to €18,754
- Financial fixed assets +€3,100
new in 2025: €3,100
- Receivables within one year +€1,121
up €1,121 (+46.0%), from €2,438 to €3,558
- Profit (loss) carried forward +€24,606
up €24,606 (+815%), from €3,020 to €27,627
- Tax, wage and social debts +€14,437
up €14,437 (+123%), from €11,705 to €26,142
of which Taxes: +€12,134
- Debts after one year +€7,031
new in 2025: €7,031
- Trade debts +€4,693
up €4,693 (+364%), from €1,288 to €5,981
- Other debts -€4,676
down €4,676 (-83.1%), from €5,626 to €950
- Gross operating margin +€50,975
up €50,975 (+172%), from €29,563 to €80,539
- Staff costs +€17,833
up €17,833 (+79.9%), from €22,329 to €40,162
- Taxes +€7,201
up €7,201 (+274%), from €2,624 to €9,825
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 | €22,640 | €73,200 | +€50,560 | +223% |
| Fixed assets | 21/28 | €1,163 | €21,854 | +€20,691 | +1,779% |
| Tangible fixed assets | 22/27 | €1,163 | €18,754 | +€17,591 | +1,512% |
| Furniture and vehicles | 24 | €1,163 | €18,754 | +€17,591 | +1,512% |
| Financial fixed assets | 28 | - | €3,100 | +€3,100 | |
| Current assets | 29/58 | €21,477 | €51,346 | +€29,869 | +139% |
| Amounts receivable within one year | 40/41 | €2,438 | €3,558 | +€1,121 | +46.0% |
| Trade receivables | 40 | €2,438 | €3,558 | +€1,121 | +46.0% |
| Cash at bank and in hand | 54/58 | €18,739 | €47,198 | +€28,459 | +152% |
| Deferred charges and accrued income | 490/1 | €300 | €590 | +€290 | +96.6% |
| Total equity and liabilities | 10/49 | €22,640 | €73,200 | +€50,560 | +223% |
| Equity | 10/15 | €4,020 | €28,627 | +€24,606 | +612% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,020 | €27,627 | +€24,606 | +815% |
| Amounts payable | 17/49 | €18,620 | €44,573 | +€25,953 | +139% |
| Amounts payable after more than one year | 17 | - | €7,031 | +€7,031 | |
| Financial debts | 170/4 | - | €7,031 | +€7,031 | |
| Amounts payable within one year | 42/48 | €18,620 | €37,542 | +€18,922 | +102% |
| Current portion of amounts payable after more than one year | 42 | - | €4,469 | +€4,469 | |
| Trade debts | 44 | €1,288 | €5,981 | +€4,693 | +364% |
| Suppliers | 440/4 | €1,288 | €5,981 | +€4,693 | +364% |
| Taxes, remuneration and social security | 45 | €11,705 | €26,142 | +€14,437 | +123% |
| Taxes | 450/3 | €8,860 | €20,994 | +€12,134 | +137% |
| Remuneration and social security | 454/9 | €2,845 | €5,148 | +€2,303 | +80.9% |
| Other amounts payable | 47/48 | €5,626 | €950 | -€4,676 | -83.1% |
| Remuneration, social security and pensions | 62 | €22,329 | €40,162 | +€17,833 | +79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €926 | +€724 | +357% |
| Other operating charges | 640/8 | €450 | €1,020 | +€570 | +127% |
| Non-recurring operating charges | 66A | - | €3,377 | +€3,377 | |
| Gross operating margin | 9900 | €29,563 | €80,539 | +€50,975 | +172% |
| Operating profit (loss) | 9901 | €6,581 | €35,052 | +€28,472 | +433% |
| Financial income | 75/76B | €2 | €300 | +€298 | +16,094% |
| Recurring financial income | 75 | €2 | €300 | +€298 | +16,094% |
| Financial charges | 65/66B | €105 | €87 | -€18 | -17.2% |
| Recurring financial charges | 65 | €105 | €87 | -€18 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €6,477 | €35,265 | +€28,787 | +444% |
| Income taxes | 67/77 | €2,624 | €9,825 | +€7,201 | +274% |
| Profit (loss) for the period | 9904 | €3,853 | €25,439 | +€21,586 | +560% |
| Profit (loss) for the period to be appropriated | 9905 | €3,853 | €25,439 | +€21,586 | +560% |
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 19 October 2026 via checked.be.