FMK COMPANY: 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.
FMK COMPANY
Largest movements
- Receivables within one year +€164,921
up €164,921 (+349%), from €47,245 to €212,166
of which Other amounts receivable: +€212,166
- Tangible fixed assets +€39,193
up €39,193 (+21.6%), from €181,710 to €220,903
of which Furniture and vehicles: +€32,248
- Financial fixed assets +€9,000
up €9,000 (+638%), from €1,410 to €10,410
- Cash +€7,849
up €7,849 (+392,450%), from €2 to €7,851
mainly Trade debts (+€337,522) and Tax, wage and social debts (+€130,733)
- Trade debts +€337,522
up €337,522 (+636%), from €53,031 to €390,553
of which Bills of exchange payable: +€205,748
- Profit (loss) carried forward -€293,562
down €293,562, from €30,935 to -€262,627
- Tax, wage and social debts +€130,733
up €130,733 (+123%), from €106,401 to €237,134
of which Remuneration and social security: +€92,242
- Debts after one year +€46,270
new in 2025: €46,270
- Staff costs +€529,610
up €529,610 (+233%), from €226,839 to €756,449
- Gross operating margin +€309,473
up €309,473 (+97.0%), from €319,199 to €628,672
- Depreciation +€68,690
up €68,690 (+240%), from €28,675 to €97,365
- Other operating charges +€34,552
up €34,552 (+153%), from €22,607 to €57,159
- Financial income +€7,817
up €7,817 (+8,985%), from €87 to €7,904
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 | €230,367 | €451,330 | +€220,963 | +95.9% |
| Fixed assets | 21/28 | €183,120 | €231,313 | +€48,193 | +26.3% |
| Tangible fixed assets | 22/27 | €181,710 | €220,903 | +€39,193 | +21.6% |
| Furniture and vehicles | 24 | €181,710 | €213,958 | +€32,248 | +17.7% |
| Other tangible fixed assets | 26 | - | €6,945 | +€6,945 | |
| Financial fixed assets | 28 | €1,410 | €10,410 | +€9,000 | +638% |
| Current assets | 29/58 | €47,247 | €220,017 | +€172,770 | +366% |
| Amounts receivable within one year | 40/41 | €47,245 | €212,166 | +€164,921 | +349% |
| Trade receivables | 40 | €47,245 | - | -€47,245 | |
| Other amounts receivable | 41 | - | €212,166 | +€212,166 | |
| Cash at bank and in hand | 54/58 | €2 | €7,851 | +€7,849 | +392,450% |
| Total equity and liabilities | 10/49 | €230,367 | €451,330 | +€220,963 | +95.9% |
| Equity | 10/15 | €70,935 | -€222,627 | -€293,562 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,935 | -€262,627 | -€293,562 | |
| Amounts payable | 17/49 | €159,432 | €673,957 | +€514,525 | +323% |
| Amounts payable after more than one year | 17 | - | €46,270 | +€46,270 | |
| Financial debts | 170/4 | - | €46,270 | +€46,270 | |
| Amounts payable within one year | 42/48 | €159,432 | €627,687 | +€468,255 | +294% |
| Trade debts | 44 | €53,031 | €390,553 | +€337,522 | +636% |
| Suppliers | 440/4 | €53,031 | €184,805 | +€131,774 | +248% |
| Bills of exchange payable | 441 | - | €205,748 | +€205,748 | |
| Taxes, remuneration and social security | 45 | €106,401 | €237,134 | +€130,733 | +123% |
| Taxes | 450/3 | €81,838 | €120,329 | +€38,491 | +47.0% |
| Remuneration and social security | 454/9 | €24,563 | €116,805 | +€92,242 | +376% |
| Remuneration, social security and pensions | 62 | €226,839 | €756,449 | +€529,610 | +233% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,675 | €97,365 | +€68,690 | +240% |
| Other operating charges | 640/8 | €22,607 | €57,159 | +€34,552 | +153% |
| Gross operating margin | 9900 | €319,199 | €628,672 | +€309,473 | +97.0% |
| Operating profit (loss) | 9901 | €41,078 | -€282,301 | -€323,379 | |
| Financial income | 75/76B | €87 | €7,904 | +€7,817 | +8,985% |
| Recurring financial income | 75 | €87 | €7,904 | +€7,817 | +8,985% |
| Financial charges | 65/66B | €230 | €6,813 | +€6,583 | +2,862% |
| Recurring financial charges | 65 | €230 | €6,813 | +€6,583 | +2,862% |
| Profit (loss) for the period before taxes | 9903 | €40,935 | -€281,210 | -€322,145 | |
| Income taxes | 67/77 | €10,000 | €3,016 | -€6,984 | -69.8% |
| Profit (loss) for the period | 9904 | €30,935 | -€284,226 | -€315,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,935 | -€284,226 | -€315,161 |
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 17 October 2026 via checked.be.