FMC CHEMICAL: 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.
What changed
FMC CHEMICAL
NACE 46.851, Wholesale of industrial chemicals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€523,068
2024 · €2.3m-€1.7m
Equity
€16.8m
2024 · €16.3m+€523,068
Cash
€18,036
2024 · €22,465-€4,430
Balance sheet total
€20.9m
2024 · €20.3m+€686,692
Largest movements
Assets
- Stocks and contracts +€1.8m
up €1.8m (+235%), from €752,514 to €2.5m
- Intangible fixed assets -€700,000
down €700,000 (-22.2%), from €3.2m to €2.5m
- Receivables within one year -€373,170
down €373,170 (-2.3%), from €16.3m to €16.0m
of which Trade receivables: -€2.1m
Equity and liabilities
- Profit (loss) carried forward +€523,068
up €523,068 (+3.3%), from €15.8m to €16.3m
- Trade debts +€247,715
up €247,715 (+7.5%), from €3.3m to €3.6m
Income statement
- Financial income -€2.6m
down €2.6m (-90.0%), from €2.9m to €287,984
- Goods and materials +€1.8m
up €1.8m (+21.2%), from €8.5m to €10.3m
of which Purchases: +€4.2m
- Turnover +€1.4m
up €1.4m (+13.0%), from €10.9m to €12.3m
- Taxes -€1.2m
down €1.2m (-86.7%), from €1.4m to €179,887
of which Taxes: -€1.2m
- Staff costs -€359,841
down €359,841 (-18.7%), from €1.9m to €1.6m
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.
Result 2024
€2.3m
Turnover
+€1.4m
Other operating income
-€95,442
Goods and materials
-€1.8m
Services and other goods
-€187,001
Staff costs
+€359,841
Depreciation
+€465
Other operating charges
+€141
Financial income
-€2.6m
Financial charges
+€5,727
Taxes
+€1.2m
Result 2025
€523,068
raises the resultlowers the result
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.
From operations
-€4,430
Investment
€0
Financing
€0
Cash 2024
€22,465
From operations (derived)
-€4,430
Net result for the year
+€523,068
Depreciation
+€700,929
Stocks and contracts
-€1.8m
Receivables within one year
+€373,170
Trade debts
+€247,715
Tax, wage and social debts
-€84,091
Cash 2025
€18,036
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,255,302 | €20,941,995 | +€686,692 | +3.4% |
| Fixed assets | 21/28 | €3,150,929 | €2,450,000 | -€700,929 | -22.2% |
| Intangible fixed assets | 21 | €3,150,000 | €2,450,000 | -€700,000 | -22.2% |
| Tangible fixed assets | 22/27 | €929 | €0 | -€929 | -100% |
| Plant, machinery and equipment | 23 | €929 | €0 | -€929 | -100% |
| Current assets | 29/58 | €17,104,373 | €18,491,994 | +€1.4m | +8.1% |
| Stocks and contracts in progress | 3 | €752,514 | €2,517,736 | +€1.8m | +235% |
| Stocks | 30/36 | €752,514 | €2,517,736 | +€1.8m | +235% |
| Goods purchased for resale | 34 | €752,514 | €2,517,736 | +€1.8m | +235% |
| Amounts receivable within one year | 40/41 | €16,329,393 | €15,956,223 | -€373,170 | -2.3% |
| Trade receivables | 40 | €6,741,704 | €4,683,595 | -€2.1m | -30.5% |
| Other amounts receivable | 41 | €9,587,690 | €11,272,628 | +€1.7m | +17.6% |
| Cash at bank and in hand | 54/58 | €22,465 | €18,036 | -€4,430 | -19.7% |
| Total equity and liabilities | 10/49 | €20,255,302 | €20,941,995 | +€686,692 | +3.4% |
| Equity | 10/15 | €16,253,041 | €16,776,109 | +€523,068 | +3.2% |
| Contributions | 10/11 | €448,722 | €448,722 | = | 0.0% |
| Reserves | 13 | €44,872 | €44,872 | = | 0.0% |
| Distributable reserves | 133 | €44,872 | €44,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,759,447 | €16,282,515 | +€523,068 | +3.3% |
| Amounts payable | 17/49 | €4,002,261 | €4,165,885 | +€163,624 | +4.1% |
| Amounts payable within one year | 42/48 | €4,002,261 | €4,165,885 | +€163,624 | +4.1% |
| Trade debts | 44 | €3,303,118 | €3,550,834 | +€247,715 | +7.5% |
| Suppliers | 440/4 | €3,303,118 | €3,550,834 | +€247,715 | +7.5% |
| Taxes, remuneration and social security | 45 | €699,143 | €615,052 | -€84,091 | -12.0% |
| Taxes | 450/3 | €135,140 | €60,196 | -€74,944 | -55.5% |
| Remuneration and social security | 454/9 | €564,003 | €554,856 | -€9,147 | -1.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €12,862,783 | €14,189,364 | +€1.3m | +10.3% |
| Turnover | 70 | €10,917,350 | €12,339,373 | +€1.4m | +13.0% |
| Other operating income | 74 | €1,945,433 | €1,849,991 | -€95,442 | -4.9% |
| Operating charges | 60/66A | €12,109,252 | €13,745,214 | +€1.6m | +13.5% |
| Goods for resale, raw materials and consumables | 60 | €8,520,390 | €10,329,797 | +€1.8m | +21.2% |
| Purchases | 600/8 | €7,920,017 | €12,095,019 | +€4.2m | +52.7% |
| Change in stocks: decrease (increase) | 609 | €600,374 | -€1,765,222 | -€2.4m | |
| Services and other goods | 61 | €962,018 | €1,149,019 | +€187,001 | +19.4% |
| Remuneration, social security and pensions | 62 | €1,925,078 | €1,565,237 | -€359,841 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €701,394 | €700,929 | -€465 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €373 | €232 | -€141 | -37.8% |
| Operating profit (loss) | 9901 | €753,531 | €444,150 | -€309,381 | -41.1% |
| Financial income | 75/76B | €2,887,623 | €287,984 | -€2.6m | -90.0% |
| Recurring financial income | 75 | €2,887,623 | €287,984 | -€2.6m | -90.0% |
| Income from current assets | 751 | €2,872,278 | €209,179 | -€2.7m | -92.7% |
| Other financial income | 752/9 | €15,345 | €78,805 | +€63,460 | +414% |
| Financial charges | 65/66B | €34,907 | €29,180 | -€5,727 | -16.4% |
| Recurring financial charges | 65 | €34,907 | €29,180 | -€5,727 | -16.4% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €34,907 | €29,180 | -€5,727 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €3,606,247 | €702,955 | -€2.9m | -80.5% |
| Income taxes | 67/77 | €1,350,093 | €179,887 | -€1.2m | -86.7% |
| Taxes | 670/3 | €1,350,093 | €185,002 | -€1.2m | -86.3% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €5,115 | +€5,115 | |
| Profit (loss) for the period | 9904 | €2,256,154 | €523,068 | -€1.7m | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,256,154 | €523,068 | -€1.7m | -76.8% |
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 1 November 2026 via checked.be.