FMO 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.
FMO CONSULTING
Largest movements
- Cash +€71,374
up €71,374 (+11.7%), from €612,360 to €683,734
mainly Net result for the year (+€54,989) and Tax, wage and social debts (+€31,188)
- Profit (loss) carried forward +€54,989
up €54,989 (+7.8%), from €708,917 to €763,906
- Tax, wage and social debts +€31,188
up €31,188 (+281.8%), from €11,067 to €42,254
- Other debts -€10,730
down €10,730 (-31.8%), from €33,756 to €23,026
- Taxes -€35,987
down €35,987 (-60.4%), from €59,617 to €23,630
- Gross operating margin +€27,426
up €27,426 (+52.9%), from €51,863 to €79,289
- Purchases and services -€15,067
down €15,067 (-17.3%), from €86,906 to €71,839
- Turnover +€12,359
up €12,359 (+8.9%), from €138,769 to €151,128
- Financial income +€2,774
up €2,774 (+1471.6%), from €189 to €2,963
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €806,090 | €877,638 | +€71,548 | +8.9% |
| Fixed assets | 21/28 | €6,381 | €4,137 | -€2,243 | -35.2% |
| Tangible fixed assets | 22/27 | €6,381 | €4,137 | -€2,243 | -35.2% |
| Plant, machinery and equipment | 23 | €4,300 | €2,881 | -€1,419 | -33.0% |
| Furniture and vehicles | 24 | €2,080 | €1,256 | -€824 | -39.6% |
| Current assets | 29/58 | €799,709 | €873,501 | +€73,792 | +9.2% |
| Amounts receivable within one year | 40/41 | €37,349 | €39,767 | +€2,417 | +6.5% |
| Trade receivables | 40 | €12,342 | €39,767 | +€27,425 | +222.2% |
| Other amounts receivable | 41 | €25,007 | - | -€25,007 | |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €612,360 | €683,734 | +€71,374 | +11.7% |
| Total equity and liabilities | 10/49 | €806,090 | €877,638 | +€71,548 | +8.9% |
| Equity | 10/15 | €757,368 | €812,357 | +€54,989 | +7.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €29,859 | €29,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €708,917 | €763,906 | +€54,989 | +7.8% |
| Amounts payable | 17/49 | €48,721 | €65,280 | +€16,559 | +34.0% |
| Amounts payable within one year | 42/48 | €48,721 | €65,280 | +€16,559 | +34.0% |
| Trade debts | 44 | €3,899 | - | -€3,899 | |
| Suppliers | 440/4 | €3,899 | - | -€3,899 | |
| Taxes, remuneration and social security | 45 | €11,067 | €42,254 | +€31,188 | +281.8% |
| Taxes | 450/3 | €11,067 | €42,254 | +€31,188 | +281.8% |
| Other amounts payable | 47/48 | €33,756 | €23,026 | -€10,730 | -31.8% |
| Turnover | 70 | €138,769 | €151,128 | +€12,359 | +8.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €86,906 | €71,839 | -€15,067 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €2,243 | +€1,461 | +186.8% |
| Other operating charges | 640/8 | €3,258 | €1,331 | -€1,927 | -59.1% |
| Gross operating margin | 9900 | €51,863 | €79,289 | +€27,426 | +52.9% |
| Operating profit (loss) | 9901 | €47,823 | €75,714 | +€27,891 | +58.3% |
| Financial income | 75/76B | €189 | €2,963 | +€2,774 | +1471.6% |
| Recurring financial income | 75 | €189 | €2,963 | +€2,774 | +1471.6% |
| Financial charges | 65/66B | €1,061 | €58 | -€1,003 | -94.5% |
| Recurring financial charges | 65 | €1,061 | €58 | -€1,003 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | €46,950 | €78,619 | +€31,668 | +67.5% |
| Income taxes | 67/77 | €59,617 | €23,630 | -€35,987 | -60.4% |
| Profit (loss) for the period | 9904 | -€12,666 | €54,989 | +€67,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,666 | €54,989 | +€67,655 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.