FMC GROUP: 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.
FMC GROUP
Largest movements
- Cash +€22,739
up €22,739 (+24,419%), from €93 to €22,832
mainly Net result for the year (+€30,003) and Other debts (+€4,530)
- Receivables within one year +€12,080
up €12,080 (+61.8%), from €19,534 to €31,613
of which Other amounts receivable: +€14,258
- Tangible fixed assets +€2,435
up €2,435 (+12.8%), from €19,033 to €21,467
- Profit (loss) carried forward +€22,003
up €22,003 (+405%), from €5,431 to €27,434
- Reserves +€8,000
up €8,000 (+430%), from €1,860 to €9,860
- Other debts +€4,530
up €4,530 (+88.9%), from €5,095 to €9,625
- Trade debts +€2,152
up €2,152 (+19.9%), from €10,805 to €12,958
- Financial income +€25,013
new in 2025: €25,013
- Gross operating margin +€15,354
up €15,354 (+57.0%), from €26,946 to €42,299
- Staff costs +€6,429
up €6,429 (+27.8%), from €23,144 to €29,572
- Taxes +€3,269
up €3,269 (+285%), from €1,147 to €4,416
- Depreciation +€532
up €532 (+42.7%), from €1,247 to €1,779
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 | €47,203 | €83,883 | +€36,680 | +77.7% |
| Fixed assets | 21/28 | €25,333 | €27,767 | +€2,435 | +9.6% |
| Tangible fixed assets | 22/27 | €19,033 | €21,467 | +€2,435 | +12.8% |
| Plant, machinery and equipment | 23 | €19,033 | €21,467 | +€2,435 | +12.8% |
| Financial fixed assets | 28 | €6,300 | €6,300 | = | 0.0% |
| Current assets | 29/58 | €21,870 | €56,115 | +€34,245 | +157% |
| Amounts receivable within one year | 40/41 | €19,534 | €31,613 | +€12,080 | +61.8% |
| Trade receivables | 40 | €4,356 | €2,178 | -€2,178 | -50.0% |
| Other amounts receivable | 41 | €15,178 | €29,435 | +€14,258 | +93.9% |
| Cash at bank and in hand | 54/58 | €93 | €22,832 | +€22,739 | +24,419% |
| Deferred charges and accrued income | 490/1 | €2,243 | €1,671 | -€573 | -25.5% |
| Total equity and liabilities | 10/49 | €47,203 | €83,883 | +€36,680 | +77.7% |
| Equity | 10/15 | €25,891 | €55,894 | +€30,003 | +116% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €9,860 | +€8,000 | +430% |
| Distributable reserves | 133 | €1,860 | €9,860 | +€8,000 | +430% |
| Profit (loss) carried forward | 14 | €5,431 | €27,434 | +€22,003 | +405% |
| Amounts payable | 17/49 | €21,312 | €27,989 | +€6,677 | +31.3% |
| Amounts payable within one year | 42/48 | €20,888 | €27,565 | +€6,677 | +32.0% |
| Trade debts | 44 | €10,805 | €12,958 | +€2,152 | +19.9% |
| Suppliers | 440/4 | €10,805 | €12,958 | +€2,152 | +19.9% |
| Taxes, remuneration and social security | 45 | €4,988 | €4,983 | -€5 | -0.1% |
| Taxes | 450/3 | €2,161 | €1,330 | -€831 | -38.5% |
| Remuneration and social security | 454/9 | €2,826 | €3,653 | +€827 | +29.2% |
| Other amounts payable | 47/48 | €5,095 | €9,625 | +€4,530 | +88.9% |
| Accrued charges and deferred income | 492/3 | €424 | €424 | = | 0.0% |
| Non-recurring operating income | 76A | €2,443 | - | -€2,443 | |
| Remuneration, social security and pensions | 62 | €23,144 | €29,572 | +€6,429 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,247 | €1,779 | +€532 | +42.7% |
| Other operating charges | 640/8 | €576 | €528 | -€49 | -8.5% |
| Gross operating margin | 9900 | €26,946 | €42,299 | +€15,354 | +57.0% |
| Operating profit (loss) | 9901 | €1,979 | €10,420 | +€8,441 | +427% |
| Financial income | 75/76B | - | €25,013 | +€25,013 | |
| Recurring financial income | 75 | - | €25,013 | +€25,013 | |
| Financial charges | 65/66B | €771 | €1,014 | +€243 | +31.5% |
| Recurring financial charges | 65 | €771 | €1,014 | +€243 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €1,207 | €34,419 | +€33,211 | +2,750% |
| Income taxes | 67/77 | €1,147 | €4,416 | +€3,269 | +285% |
| Profit (loss) for the period | 9904 | €61 | €30,003 | +€29,942 | +49,198% |
| Profit (loss) for the period to be appropriated | 9905 | €61 | €30,003 | +€29,942 | +49,198% |
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 24 October 2026 via checked.be.