FMB ARCHITECTURE: 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.
FMB ARCHITECTURE
Largest movements
- Cash +€9,555
up €9,555 (+445%), from €2,145 to €11,701
mainly Net result for the year (+€18,199) and Depreciation (+€5,586)
- Receivables within one year +€9,425
up €9,425 (+89.8%), from €10,493 to €19,918
of which Other amounts receivable: +€11,663
- Tangible fixed assets -€4,700
down €4,700 (-34.0%), from €13,812 to €9,113
of which Plant, machinery and equipment: -€2,519
- Deferred charges and accrued income +€651
up €651 (+15.9%), from €4,084 to €4,736
- Profit (loss) carried forward +€18,199
up €18,199, from -€3,892 to €14,307
- Tax, wage and social debts -€2,654
down €2,654 (-14.2%), from €18,681 to €16,027
of which Taxes: -€5,057
- Trade debts -€613
down €613 (-8.0%), from €7,686 to €7,073
- Gross operating margin +€46,041
up €46,041 (+278%), from €16,585 to €62,626
- Other operating charges +€921
up €921 (+183%), from €504 to €1,425
- Staff costs -€861
down €861 (-2.3%), from €38,122 to €37,261
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 | €30,535 | €45,467 | +€14,932 | +48.9% |
| Fixed assets | 21/28 | €13,812 | €9,113 | -€4,700 | -34.0% |
| Tangible fixed assets | 22/27 | €13,812 | €9,113 | -€4,700 | -34.0% |
| Plant, machinery and equipment | 23 | €4,519 | €2,000 | -€2,519 | -55.7% |
| Furniture and vehicles | 24 | €231 | - | -€231 | |
| Other tangible fixed assets | 26 | €9,062 | €7,113 | -€1,950 | -21.5% |
| Current assets | 29/58 | €16,723 | €36,355 | +€19,632 | +117% |
| Amounts receivable within one year | 40/41 | €10,493 | €19,918 | +€9,425 | +89.8% |
| Trade receivables | 40 | €6,053 | €3,815 | -€2,238 | -37.0% |
| Other amounts receivable | 41 | €4,441 | €16,103 | +€11,663 | +263% |
| Cash at bank and in hand | 54/58 | €2,145 | €11,701 | +€9,555 | +445% |
| Deferred charges and accrued income | 490/1 | €4,084 | €4,736 | +€651 | +15.9% |
| Total equity and liabilities | 10/49 | €30,535 | €45,467 | +€14,932 | +48.9% |
| Equity | 10/15 | €4,168 | €22,367 | +€18,199 | +437% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,892 | €14,307 | +€18,199 | |
| Amounts payable | 17/49 | €26,367 | €23,100 | -€3,267 | -12.4% |
| Amounts payable within one year | 42/48 | €26,367 | €23,100 | -€3,267 | -12.4% |
| Trade debts | 44 | €7,686 | €7,073 | -€613 | -8.0% |
| Suppliers | 440/4 | €7,686 | €7,073 | -€613 | -8.0% |
| Taxes, remuneration and social security | 45 | €18,681 | €16,027 | -€2,654 | -14.2% |
| Taxes | 450/3 | €12,982 | €7,925 | -€5,057 | -39.0% |
| Remuneration and social security | 454/9 | €5,699 | €8,102 | +€2,403 | +42.2% |
| Remuneration, social security and pensions | 62 | €38,122 | €37,261 | -€861 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,522 | €5,586 | +€65 | +1.2% |
| Other operating charges | 640/8 | €504 | €1,425 | +€921 | +183% |
| Gross operating margin | 9900 | €16,585 | €62,626 | +€46,041 | +278% |
| Operating profit (loss) | 9901 | -€27,563 | €18,353 | +€45,916 | |
| Financial income | 75/76B | €443 | €578 | +€135 | +30.4% |
| Recurring financial income | 75 | €443 | €578 | +€135 | +30.4% |
| Financial charges | 65/66B | €57 | €49 | -€7 | -12.8% |
| Recurring financial charges | 65 | €57 | €49 | -€7 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,176 | €18,882 | +€46,058 | |
| Income taxes | 67/77 | €536 | €683 | +€147 | +27.4% |
| Profit (loss) for the period | 9904 | -€27,712 | €18,199 | +€45,911 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,712 | €18,199 | +€45,911 |
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 20 October 2026 via checked.be.