FMM CONSULTING: what changed
Two fiscal 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.
What changed
FMM CONSULTING
NACE 47.781, Retail sale of solid, liquid and gaseous fuels, excluding motor fuels
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€88,311
2024 · €83,236+€5,075
Equity
€1.9m
2024 · €1.8m+€88,311
Cash
€215,968
2024 · €617,222-€401,254
Balance sheet total
€2.1m
2024 · €2.1m+€3,721
Largest movements
Assets
- Cash -€401,254
down €401,254 (-65.0%), from €617,222 to €215,968
mainly Receivables after one year (-€238,124) and Receivables within one year (-€140,097)
- Receivables after one year +€238,124
up €238,124 (+32.0%), from €743,988 to €982,112
- Receivables within one year +€140,097
up €140,097 (+67.5%), from €207,585 to €347,681
of which Trade receivables: +€73,933
- Current investments +€28,635
new in 2025: €28,635
Equity and liabilities
- Profit (loss) carried forward +€88,311
up €88,311 (+4.9%), from €1.8m to €1.9m
- Tax, wage and social debts -€51,730
down €51,730 (-36.2%), from €142,776 to €91,046
of which Taxes: -€54,597
- Other debts -€20,816
down €20,816 (-81.6%), from €25,500 to €4,684
Income statement
- Other operating income -€22,156
down €22,156 (-80.6%), from €27,493 to €5,337
- Write-downs +€22,058
up €22,058 (+68.9%), from €32,000 to €54,058
- Services and other goods -€20,956
down €20,956 (-15.9%), from €131,532 to €110,575
- Taxes -€14,336
down €14,336 (-30.7%), from €46,665 to €32,329
of which Taxes: -€12,815
- Staff costs -€10,460
down €10,460 (-45.1%), from €23,184 to €12,724
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.
Result 2024
€83,236
Other operating income
-€22,156
Services and other goods
+€20,956
Staff costs
+€10,460
Depreciation
-€2,140
Write-downs
-€22,058
Other operating charges
+€559
Financial income
+€1,952
Financial charges
+€3,167
Taxes
+€14,336
Result 2025
€88,311
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.
From operations
-€341,772
Investment
-€50,180
Financing
-€9,302
Cash 2024
€617,222
From operations (derived)
-€341,772
Net result for the year
+€88,311
Depreciation
+€26,540
Receivables after one year
-€238,124
Receivables within one year
-€140,097
Deferred charges and accrued income
-€3,115
Trade debts
-€896
Tax, wage and social debts
-€51,730
Other debts
-€20,816
Accrued charges and deferred income
-€1,846
Investment (derived)
-€50,180
Investment in fixed assets (net)
-€21,545
Current investments
-€28,635
Financing
-€9,302
Debts after one year
-€9,590
Current portion of long-term debt
+€288
Cash 2025
€215,968
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,050,217 | €2,053,939 | +€3,721 | +0.2% |
| Fixed assets | 21/28 | €460,380 | €455,385 | -€4,995 | -1.1% |
| Tangible fixed assets | 22/27 | €339,773 | €334,778 | -€4,995 | -1.5% |
| Land and buildings | 22 | €312,916 | €314,437 | +€1,520 | +0.5% |
| Plant, machinery and equipment | 23 | €13,483 | €9,326 | -€4,157 | -30.8% |
| Furniture and vehicles | 24 | €5,827 | €5,566 | -€261 | -4.5% |
| Other tangible fixed assets | 26 | €7,547 | €5,450 | -€2,097 | -27.8% |
| Financial fixed assets | 28 | €120,607 | €120,607 | = | 0.0% |
| Affiliated companies | 280/1 | €120,607 | €120,607 | = | 0.0% |
| Participating interests | 280 | €120,607 | €120,607 | = | 0.0% |
| Current assets | 29/58 | €1,589,837 | €1,598,554 | +€8,716 | +0.5% |
| Amounts receivable after more than one year | 29 | €743,988 | €982,112 | +€238,124 | +32.0% |
| Other amounts receivable | 291 | €743,988 | €982,112 | +€238,124 | +32.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €207,585 | €347,681 | +€140,097 | +67.5% |
| Trade receivables | 40 | €108,585 | €182,518 | +€73,933 | +68.1% |
| Other amounts receivable | 41 | €99,000 | €165,163 | +€66,163 | +66.8% |
| Current investments | 50/53 | - | €28,635 | +€28,635 | |
| Other investments | 51/53 | - | €28,635 | +€28,635 | |
| Cash at bank and in hand | 54/58 | €617,222 | €215,968 | -€401,254 | -65.0% |
| Deferred charges and accrued income | 490/1 | €21,043 | €24,157 | +€3,115 | +14.8% |
| Total equity and liabilities | 10/49 | €2,050,217 | €2,053,939 | +€3,721 | +0.2% |
| Equity | 10/15 | €1,793,763 | €1,882,074 | +€88,311 | +4.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,790,763 | €1,879,074 | +€88,311 | +4.9% |
| Amounts payable | 17/49 | €256,454 | €171,865 | -€84,589 | -33.0% |
| Amounts payable after more than one year | 17 | €70,776 | €61,187 | -€9,590 | -13.5% |
| Financial debts | 170/4 | €70,776 | €61,187 | -€9,590 | -13.5% |
| Credit institutions | 173 | €70,776 | €61,187 | -€9,590 | -13.5% |
| Amounts payable within one year | 42/48 | €183,832 | €110,678 | -€73,154 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €9,302 | €9,590 | +€288 | +3.1% |
| Trade debts | 44 | €6,254 | €5,358 | -€896 | -14.3% |
| Suppliers | 440/4 | €6,254 | €5,358 | -€896 | -14.3% |
| Taxes, remuneration and social security | 45 | €142,776 | €91,046 | -€51,730 | -36.2% |
| Taxes | 450/3 | €139,146 | €84,549 | -€54,597 | -39.2% |
| Remuneration and social security | 454/9 | €3,630 | €6,497 | +€2,867 | +79.0% |
| Other amounts payable | 47/48 | €25,500 | €4,684 | -€20,816 | -81.6% |
| Accrued charges and deferred income | 492/3 | €1,846 | €0 | -€1,846 | -100.0% |
| Operating income | 70/76A | €327,493 | €305,337 | -€22,156 | -6.8% |
| Turnover | 70 | €300,000 | €300,000 | = | 0.0% |
| Other operating income | 74 | €27,493 | €5,337 | -€22,156 | -80.6% |
| Operating charges | 60/66A | €212,683 | €204,906 | -€7,777 | -3.7% |
| Services and other goods | 61 | €131,532 | €110,575 | -€20,956 | -15.9% |
| Remuneration, social security and pensions | 62 | €23,184 | €12,724 | -€10,460 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,400 | €26,540 | +€2,140 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,000 | €54,058 | +€22,058 | +68.9% |
| Other operating charges | 640/8 | €1,567 | €1,008 | -€559 | -35.7% |
| Operating profit (loss) | 9901 | €114,810 | €100,431 | -€14,379 | -12.5% |
| Financial income | 75/76B | €21,043 | €22,994 | +€1,952 | +9.3% |
| Recurring financial income | 75 | €21,043 | €22,994 | +€1,952 | +9.3% |
| Income from current assets | 751 | €21,043 | €22,994 | +€1,952 | +9.3% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €5,951 | €2,785 | -€3,167 | -53.2% |
| Recurring financial charges | 65 | €5,951 | €2,785 | -€3,167 | -53.2% |
| Debt charges | 650 | €5,693 | €2,531 | -€3,162 | -55.5% |
| Other financial charges | 652/9 | €258 | €253 | -€5 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €129,901 | €120,640 | -€9,261 | -7.1% |
| Income taxes | 67/77 | €46,665 | €32,329 | -€14,336 | -30.7% |
| Taxes | 670/3 | €46,665 | €33,850 | -€12,815 | -27.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,521 | +€1,521 | |
| Profit (loss) for the period | 9904 | €83,236 | €88,311 | +€5,075 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €83,236 | €88,311 | +€5,075 | +6.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.