FMJ 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.
FMJ Consult
Largest movements
- Cash +€18,536
up €18,536 (+73.8%), from €25,119 to €43,655
mainly Net result for the year (+€24,817) and Depreciation (+€4,103)
- Tangible fixed assets +€7,001
up €7,001 (+245%), from €2,860 to €9,861
- Profit (loss) carried forward +€23,817
up €23,817 (+72.4%), from €32,913 to €56,730
- Trade debts +€1,251
new in 2025: €1,251
- Gross operating margin -€11,361
down €11,361 (-23.2%), from €49,000 to €37,640
- Other operating charges -€2,219
down €2,219 (-86.3%), from €2,570 to €352
- Depreciation +€1,002
up €1,002 (+32.3%), from €3,102 to €4,103
- Taxes -€762
down €762 (-8.1%), from €9,402 to €8,641
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 | €38,558 | €64,292 | +€25,734 | +66.7% |
| Fixed assets | 21/28 | €2,860 | €9,861 | +€7,001 | +245% |
| Tangible fixed assets | 22/27 | €2,860 | €9,861 | +€7,001 | +245% |
| Furniture and vehicles | 24 | €2,860 | €9,861 | +€7,001 | +245% |
| Current assets | 29/58 | €35,698 | €54,431 | +€18,733 | +52.5% |
| Amounts receivable within one year | 40/41 | €10,579 | €10,776 | +€197 | +1.9% |
| Trade receivables | 40 | €10,278 | €9,874 | -€404 | -3.9% |
| Other amounts receivable | 41 | €301 | €902 | +€601 | +199% |
| Cash at bank and in hand | 54/58 | €25,119 | €43,655 | +€18,536 | +73.8% |
| Total equity and liabilities | 10/49 | €38,558 | €64,292 | +€25,734 | +66.7% |
| Equity | 10/15 | €35,913 | €59,730 | +€23,817 | +66.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,913 | €56,730 | +€23,817 | +72.4% |
| Amounts payable | 17/49 | €2,645 | €4,562 | +€1,917 | +72.5% |
| Amounts payable within one year | 42/48 | €2,645 | €4,562 | +€1,917 | +72.5% |
| Trade debts | 44 | - | €1,251 | +€1,251 | |
| Suppliers | 440/4 | - | €1,251 | +€1,251 | |
| Taxes, remuneration and social security | 45 | €1,645 | €2,100 | +€454 | +27.6% |
| Taxes | 450/3 | €1,645 | €600 | -€1,046 | -63.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €1,000 | €1,212 | +€212 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,102 | €4,103 | +€1,002 | +32.3% |
| Other operating charges | 640/8 | €2,570 | €352 | -€2,219 | -86.3% |
| Gross operating margin | 9900 | €49,000 | €37,640 | -€11,361 | -23.2% |
| Operating profit (loss) | 9901 | €43,328 | €33,185 | -€10,144 | -23.4% |
| Financial income | 75/76B | €5 | €286 | +€281 | +5,630% |
| Recurring financial income | 75 | €5 | €286 | +€281 | +5,630% |
| Financial charges | 65/66B | €18 | €14 | -€4 | -20.7% |
| Recurring financial charges | 65 | €18 | €14 | -€4 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €43,316 | €33,457 | -€9,858 | -22.8% |
| Income taxes | 67/77 | €9,402 | €8,641 | -€762 | -8.1% |
| Profit (loss) for the period | 9904 | €33,913 | €24,817 | -€9,097 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,913 | €24,817 | -€9,097 | -26.8% |
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 19 October 2026 via checked.be.