FME Consult: 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.
FME Consult
Largest movements
- Tangible fixed assets +€2.5m
up €2.5m (+399.5%), from €624,829 to €3.1m
- Revaluation surpluses +€2.5m
new in 2025: €2.5m
- Financial charges +€700
up €700 (+3.4%), from €20,649 to €21,350
- Gross operating margin -€505
down €505 (-189.5%), from -€266 to -€771
- Other operating charges +€16
up €16 (+3.0%), from €528 to €544
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.
Cash bridge derived
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 | €624,960 | €3,121,347 | +€2.5m | +399.4% |
| Fixed assets | 21/28 | €624,829 | €3,121,085 | +€2.5m | +399.5% |
| Tangible fixed assets | 22/27 | €624,829 | €3,121,085 | +€2.5m | +399.5% |
| Other tangible fixed assets | 26 | €624,829 | €3,121,085 | +€2.5m | +399.5% |
| Current assets | 29/58 | €131 | €262 | +€131 | +99.7% |
| Amounts receivable within one year | 40/41 | €100 | €200 | +€100 | +100.0% |
| Other amounts receivable | 41 | €100 | €200 | +€100 | +100.0% |
| Cash at bank and in hand | 54/58 | €31 | €62 | +€31 | +98.6% |
| Total equity and liabilities | 10/49 | €624,960 | €3,121,347 | +€2.5m | +399.4% |
| Equity | 10/15 | -€118,788 | €2,354,804 | +€2.5m | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | - | €2,496,256 | +€2.5m | |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€124,988 | -€147,652 | -€22,664 | -18.1% |
| Amounts payable | 17/49 | €743,748 | €766,543 | +€22,795 | +3.1% |
| Amounts payable after more than one year | 17 | €743,498 | €765,846 | +€22,348 | +3.0% |
| Financial debts | 170/4 | €743,498 | €765,846 | +€22,348 | +3.0% |
| Amounts payable within one year | 42/48 | - | €447 | +€447 | |
| Trade debts | 44 | - | €447 | +€447 | |
| Suppliers | 440/4 | - | €447 | +€447 | |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€266 | -€771 | -€505 | -189.5% |
| Operating profit (loss) | 9901 | -€794 | -€1,315 | -€521 | -65.5% |
| Financial charges | 65/66B | €20,649 | €21,350 | +€700 | +3.4% |
| Recurring financial charges | 65 | €20,649 | €21,350 | +€700 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,444 | -€22,664 | -€1,221 | -5.7% |
| Profit (loss) for the period | 9904 | -€21,444 | -€22,664 | -€1,221 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,444 | -€22,664 | -€1,221 | -5.7% |
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 9 October 2026 via checked.be.