FMA Facility Services: 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 Facility Services
Largest movements
- Tangible fixed assets +€173,763
up €173,763 (+379%), from €45,902 to €219,665
of which Furniture and vehicles: +€102,154
- Cash +€43,948
up €43,948 (+46.8%), from €93,911 to €137,858
mainly Net result for the year (+€86,080) and Debts after one year (+€83,716)
- Deferred charges and accrued income +€28,334
up €28,334 (+60.8%), from €46,586 to €74,920
- Reserves +€120,000
up €120,000 (+92.3%), from €130,000 to €250,000
- Debts after one year +€83,716
new in 2025: €83,716
- Trade debts +€34,087
up €34,087 (+143%), from €23,776 to €57,862
- Profit (loss) carried forward -€33,920
down €33,920 (-97.2%), from €34,897 to €976
- Current portion of long-term debt +€32,799
new in 2025: €32,799
- Gross operating margin +€183,400
up €183,400 (+94.8%), from €193,517 to €376,918
- Staff costs +€162,706
up €162,706 (+359%), from €45,312 to €208,018
- Depreciation +€29,254
up €29,254 (+926%), from €3,160 to €32,414
- Other operating charges +€6,040
up €6,040 (+710%), from €851 to €6,891
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 | €235,525 | €482,490 | +€246,965 | +105% |
| Fixed assets | 21/28 | €45,902 | €219,665 | +€173,763 | +379% |
| Tangible fixed assets | 22/27 | €45,902 | €219,665 | +€173,763 | +379% |
| Plant, machinery and equipment | 23 | - | €71,609 | +€71,609 | |
| Furniture and vehicles | 24 | €45,902 | €148,056 | +€102,154 | +223% |
| Current assets | 29/58 | €189,624 | €262,825 | +€73,202 | +38.6% |
| Amounts receivable within one year | 40/41 | €49,127 | €50,047 | +€920 | +1.9% |
| Trade receivables | 40 | €35,872 | €11,953 | -€23,919 | -66.7% |
| Other amounts receivable | 41 | €13,255 | €38,094 | +€24,839 | +187% |
| Cash at bank and in hand | 54/58 | €93,911 | €137,858 | +€43,948 | +46.8% |
| Deferred charges and accrued income | 490/1 | €46,586 | €74,920 | +€28,334 | +60.8% |
| Total equity and liabilities | 10/49 | €235,525 | €482,490 | +€246,965 | +105% |
| Equity | 10/15 | €167,897 | €253,976 | +€86,080 | +51.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €250,000 | +€120,000 | +92.3% |
| Distributable reserves | 133 | €130,000 | €250,000 | +€120,000 | +92.3% |
| Profit (loss) carried forward | 14 | €34,897 | €976 | -€33,920 | -97.2% |
| Amounts payable | 17/49 | €67,629 | €228,514 | +€160,885 | +238% |
| Amounts payable after more than one year | 17 | - | €83,716 | +€83,716 | |
| Financial debts | 170/4 | - | €83,716 | +€83,716 | |
| Amounts payable within one year | 42/48 | €66,744 | €144,598 | +€77,854 | +117% |
| Current portion of amounts payable after more than one year | 42 | - | €32,799 | +€32,799 | |
| Trade debts | 44 | €23,776 | €57,862 | +€34,087 | +143% |
| Suppliers | 440/4 | €23,776 | €57,862 | +€34,087 | +143% |
| Taxes, remuneration and social security | 45 | €42,968 | €53,937 | +€10,969 | +25.5% |
| Taxes | 450/3 | €36,824 | €36,691 | -€134 | -0.4% |
| Remuneration and social security | 454/9 | €6,144 | €17,246 | +€11,102 | +181% |
| Accrued charges and deferred income | 492/3 | €885 | €200 | -€685 | -77.4% |
| Remuneration, social security and pensions | 62 | €45,312 | €208,018 | +€162,706 | +359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,160 | €32,414 | +€29,254 | +926% |
| Other operating charges | 640/8 | €851 | €6,891 | +€6,040 | +710% |
| Gross operating margin | 9900 | €193,517 | €376,918 | +€183,400 | +94.8% |
| Operating profit (loss) | 9901 | €144,195 | €129,595 | -€14,600 | -10.1% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €861 | €4,302 | +€3,441 | +400% |
| Recurring financial charges | 65 | €861 | €4,302 | +€3,441 | +400% |
| Profit (loss) for the period before taxes | 9903 | €143,334 | €125,368 | -€17,967 | -12.5% |
| Income taxes | 67/77 | €36,824 | €39,288 | +€2,464 | +6.7% |
| Profit (loss) for the period | 9904 | €106,510 | €86,080 | -€20,430 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106,510 | €86,080 | -€20,430 | -19.2% |
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.