FMGP HOLDING: 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.
FMGP HOLDING
Largest movements
- Cash +€35,273
up €35,273 (+63.8%), from €55,263 to €90,535
mainly Net result for the year (+€441,240) and Tax, wage and social debts (+€1,635)
- Reserves +€441,240
up €441,240 (+21.1%), from €2.1m to €2.5m
of which Distributable reserves: +€441,240
- Debts after one year -€152,219
down €152,219 (-62.5%), from €243,735 to €91,516
of which Financial debts: -€152,219
- Other debts -€147,640
down €147,640 (-100%), from €147,640 to €0
- Current portion of long-term debt -€79,608
down €79,608 (-34.3%), from €231,826 to €152,219
- Taxes -€41,420
down €41,420 (-92.3%), from €44,887 to €3,467
- Financial income -€31,822
down €31,822 (-6.9%), from €462,863 to €431,041
- Financial charges -€3,386
down €3,386 (-36.6%), from €9,252 to €5,866
- Gross operating margin +€1,522
up €1,522 (+8.3%), from €18,450 to €19,972
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 | €2,786,248 | €2,848,675 | +€62,427 | +2.2% |
| Fixed assets | 21/28 | €2,159,460 | €2,159,460 | = | 0.0% |
| Financial fixed assets | 28 | €2,159,460 | €2,159,460 | = | 0.0% |
| Current assets | 29/58 | €626,788 | €689,215 | +€62,427 | +10.0% |
| Amounts receivable within one year | 40/41 | €571,525 | €598,679 | +€27,154 | +4.8% |
| Trade receivables | 40 | €28,665 | €0 | -€28,665 | -100% |
| Other amounts receivable | 41 | €542,860 | €598,679 | +€55,819 | +10.3% |
| Cash at bank and in hand | 54/58 | €55,263 | €90,535 | +€35,273 | +63.8% |
| Total equity and liabilities | 10/49 | €2,786,248 | €2,848,675 | +€62,427 | +2.2% |
| Equity | 10/15 | €2,094,691 | €2,535,931 | +€441,240 | +21.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €2,086,691 | €2,527,931 | +€441,240 | +21.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,084,691 | €2,525,931 | +€441,240 | +21.2% |
| Amounts payable | 17/49 | €691,556 | €312,743 | -€378,813 | -54.8% |
| Amounts payable after more than one year | 17 | €243,735 | €91,516 | -€152,219 | -62.5% |
| Financial debts | 170/4 | €243,735 | €91,516 | -€152,219 | -62.5% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €427,053 | €201,441 | -€225,612 | -52.8% |
| Current portion of amounts payable after more than one year | 42 | €231,826 | €152,219 | -€79,608 | -34.3% |
| Taxes, remuneration and social security | 45 | €47,587 | €49,222 | +€1,635 | +3.4% |
| Taxes | 450/3 | €47,587 | €49,222 | +€1,635 | +3.4% |
| Other amounts payable | 47/48 | €147,640 | €0 | -€147,640 | -100% |
| Accrued charges and deferred income | 492/3 | €20,768 | €19,786 | -€982 | -4.7% |
| Other operating charges | 640/8 | €421 | €440 | +€19 | +4.5% |
| Gross operating margin | 9900 | €18,450 | €19,972 | +€1,522 | +8.3% |
| Operating profit (loss) | 9901 | €18,029 | €19,533 | +€1,503 | +8.3% |
| Financial income | 75/76B | €462,863 | €431,041 | -€31,822 | -6.9% |
| Recurring financial income | 75 | €462,863 | €431,041 | -€31,822 | -6.9% |
| Financial charges | 65/66B | €9,252 | €5,866 | -€3,386 | -36.6% |
| Recurring financial charges | 65 | €9,252 | €5,866 | -€3,386 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €471,640 | €444,707 | -€26,933 | -5.7% |
| Income taxes | 67/77 | €44,887 | €3,467 | -€41,420 | -92.3% |
| Profit (loss) for the period | 9904 | €426,753 | €441,240 | +€14,487 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €426,753 | €441,240 | +€14,487 | +3.4% |
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 15 October 2026 via checked.be.