FMD TRANSPORT: 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.
FMD TRANSPORT
Largest movements
- Cash +€14,389
up €14,389 (+33.1%), from €43,457 to €57,846
mainly Net result for the year (+€24,274) and Tax, wage and social debts (+€11,651)
- Receivables within one year -€9,433
down €9,433 (-27.0%), from €34,893 to €25,461
of which Other amounts receivable: -€6,722
- Tangible fixed assets -€1,050
down €1,050 (-90.8%), from €1,156 to €106
- Profit (loss) carried forward -€13,726
down €13,726 (-26.3%), from €52,162 to €38,436
- Tax, wage and social debts +€11,651
up €11,651 (+120%), from €9,739 to €21,390
of which Taxes: +€8,621
- Other debts +€7,043
up €7,043, from €0 to €7,043
- Trade debts -€1,934
down €1,934 (-24.1%), from €8,034 to €6,100
- Gross operating margin +€3,768
up €3,768 (+5.1%), from €73,204 to €76,972
- Other operating charges -€2,814
down €2,814 (-11.1%), from €25,300 to €22,485
- Taxes +€2,009
up €2,009 (+43.8%), from €4,589 to €6,598
- Staff costs -€1,590
down €1,590 (-6.7%), from €23,772 to €22,181
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 | €84,936 | €87,970 | +€3,033 | +3.6% |
| Fixed assets | 21/28 | €3,766 | €2,716 | -€1,050 | -27.9% |
| Tangible fixed assets | 22/27 | €1,156 | €106 | -€1,050 | -90.8% |
| Furniture and vehicles | 24 | €1,156 | €106 | -€1,050 | -90.8% |
| Financial fixed assets | 28 | €2,610 | €2,610 | = | 0.0% |
| Current assets | 29/58 | €81,170 | €85,253 | +€4,083 | +5.0% |
| Amounts receivable within one year | 40/41 | €34,893 | €25,461 | -€9,433 | -27.0% |
| Trade receivables | 40 | €27,934 | €25,223 | -€2,711 | -9.7% |
| Other amounts receivable | 41 | €6,959 | €238 | -€6,722 | -96.6% |
| Cash at bank and in hand | 54/58 | €43,457 | €57,846 | +€14,389 | +33.1% |
| Deferred charges and accrued income | 490/1 | €2,820 | €1,946 | -€873 | -31.0% |
| Total equity and liabilities | 10/49 | €84,936 | €87,970 | +€3,033 | +3.6% |
| Equity | 10/15 | €67,162 | €53,436 | -€13,726 | -20.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,162 | €38,436 | -€13,726 | -26.3% |
| Amounts payable | 17/49 | €17,774 | €34,533 | +€16,760 | +94.3% |
| Amounts payable within one year | 42/48 | €17,774 | €34,533 | +€16,760 | +94.3% |
| Trade debts | 44 | €8,034 | €6,100 | -€1,934 | -24.1% |
| Suppliers | 440/4 | €8,034 | €6,100 | -€1,934 | -24.1% |
| Taxes, remuneration and social security | 45 | €9,739 | €21,390 | +€11,651 | +120% |
| Taxes | 450/3 | €9,739 | €18,360 | +€8,621 | +88.5% |
| Remuneration and social security | 454/9 | €0 | €3,030 | +€3,030 | |
| Other amounts payable | 47/48 | €0 | €7,043 | +€7,043 | |
| Remuneration, social security and pensions | 62 | €23,772 | €22,181 | -€1,590 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €944 | €1,050 | +€106 | +11.2% |
| Other operating charges | 640/8 | €25,300 | €22,485 | -€2,814 | -11.1% |
| Gross operating margin | 9900 | €73,204 | €76,972 | +€3,768 | +5.1% |
| Operating profit (loss) | 9901 | €23,189 | €31,255 | +€8,066 | +34.8% |
| Financial income | 75/76B | €158 | €0 | -€158 | -100.0% |
| Recurring financial income | 75 | €158 | €0 | -€158 | -100.0% |
| Financial charges | 65/66B | €423 | €383 | -€40 | -9.4% |
| Recurring financial charges | 65 | €423 | €383 | -€40 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €22,923 | €30,872 | +€7,948 | +34.7% |
| Income taxes | 67/77 | €4,589 | €6,598 | +€2,009 | +43.8% |
| Profit (loss) for the period | 9904 | €18,334 | €24,274 | +€5,940 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,334 | €24,274 | +€5,940 | +32.4% |
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.