FMC MATERIEL: 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 MATERIEL
Largest movements
- Stocks and contracts +€25,500
new in 2025: €25,500
- Tangible fixed assets -€23,274
down €23,274 (-21.6%), from €107,690 to €84,416
of which Furniture and vehicles: -€26,974
- Receivables within one year -€13,221
down €13,221 (-61.4%), from €21,543 to €8,322
of which Trade receivables: -€13,712
- Cash +€5,900
up €5,900 (+185%), from €3,181 to €9,082
mainly Depreciation (+€31,179) and Other debts (+€14,919)
- Debts after one year -€16,837
down €16,837 (-50.1%), from €33,587 to €16,750
- Other debts +€14,919
up €14,919 (+229%), from €6,526 to €21,445
- Tax, wage and social debts -€4,791
down €4,791 (-40.9%), from €11,725 to €6,934
- Gross operating margin -€8,689
down €8,689 (-20.0%), from €43,543 to €34,854
- Depreciation -€3,391
down €3,391 (-9.8%), from €34,570 to €31,179
- Taxes -€1,744
down €1,744 (-79.0%), from €2,209 to €464
- Financial charges -€997
down €997 (-42.6%), from €2,339 to €1,342
- Other operating charges +€614
up €614 (+84.8%), from €724 to €1,339
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 | €133,989 | €128,408 | -€5,581 | -4.2% |
| Fixed assets | 21/28 | €107,690 | €84,416 | -€23,274 | -21.6% |
| Tangible fixed assets | 22/27 | €107,690 | €84,416 | -€23,274 | -21.6% |
| Land and buildings | 22 | €15,000 | €15,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €18,344 | €24,145 | +€5,801 | +31.6% |
| Furniture and vehicles | 24 | €59,536 | €32,562 | -€26,974 | -45.3% |
| Other tangible fixed assets | 26 | €14,810 | €12,710 | -€2,100 | -14.2% |
| Current assets | 29/58 | €26,299 | €43,992 | +€17,693 | +67.3% |
| Stocks and contracts in progress | 3 | - | €25,500 | +€25,500 | |
| Stocks | 30/36 | - | €25,500 | +€25,500 | |
| Amounts receivable within one year | 40/41 | €21,543 | €8,322 | -€13,221 | -61.4% |
| Trade receivables | 40 | €21,543 | €7,831 | -€13,712 | -63.6% |
| Other amounts receivable | 41 | - | €491 | +€491 | |
| Cash at bank and in hand | 54/58 | €3,181 | €9,082 | +€5,900 | +185% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,088 | -€486 | -30.9% |
| Total equity and liabilities | 10/49 | €133,989 | €128,408 | -€5,581 | -4.2% |
| Equity | 10/15 | €59,121 | €59,652 | +€531 | +0.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €34,940 | €35,471 | +€531 | +1.5% |
| Non-distributable reserves | 130/1 | €18,549 | €18,549 | = | 0.0% |
| Other | 1319 | €18,549 | €18,549 | = | 0.0% |
| Distributable reserves | 133 | €16,391 | €16,922 | +€531 | +3.2% |
| Profit (loss) carried forward | 14 | €24,180 | €24,180 | = | 0.0% |
| Amounts payable | 17/49 | €74,868 | €68,756 | -€6,112 | -8.2% |
| Amounts payable after more than one year | 17 | €33,587 | €16,750 | -€16,837 | -50.1% |
| Financial debts | 170/4 | €33,587 | €16,750 | -€16,837 | -50.1% |
| Amounts payable within one year | 42/48 | €41,281 | €52,006 | +€10,725 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €16,492 | €16,837 | +€345 | +2.1% |
| Trade debts | 44 | €6,537 | €6,789 | +€252 | +3.9% |
| Suppliers | 440/4 | €6,537 | €6,789 | +€252 | +3.9% |
| Taxes, remuneration and social security | 45 | €11,725 | €6,934 | -€4,791 | -40.9% |
| Taxes | 450/3 | €11,725 | €6,934 | -€4,791 | -40.9% |
| Other amounts payable | 47/48 | €6,526 | €21,445 | +€14,919 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,570 | €31,179 | -€3,391 | -9.8% |
| Other operating charges | 640/8 | €724 | €1,339 | +€614 | +84.8% |
| Gross operating margin | 9900 | €43,543 | €34,854 | -€8,689 | -20.0% |
| Operating profit (loss) | 9901 | €8,248 | €2,336 | -€5,912 | -71.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,339 | €1,342 | -€997 | -42.6% |
| Recurring financial charges | 65 | €2,339 | €1,342 | -€997 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €5,910 | €995 | -€4,914 | -83.2% |
| Income taxes | 67/77 | €2,209 | €464 | -€1,744 | -79.0% |
| Profit (loss) for the period | 9904 | €3,701 | €531 | -€3,170 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,701 | €531 | -€3,170 | -85.6% |
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.