FMP CONSULTING: 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.
FMP CONSULTING
Largest movements
- Cash +€67,880
up €67,880 (+84.4%), from €80,393 to €148,273
mainly Net result for the year (+€123,502) and Other debts (+€35,000)
- Intangible fixed assets -€12,000
down €12,000 (-53.8%), from €22,290 to €10,290
- Receivables within one year -€8,006
down €8,006 (-3.9%), from €204,028 to €196,022
of which Trade receivables: -€5,729
- Other debts +€35,000
up €35,000 (+41.2%), from €85,000 to €120,000
- Tax, wage and social debts +€7,175
up €7,175 (+9.0%), from €80,003 to €87,178
of which Taxes: +€6,709
- Purchases and services -€532,965
no longer reported in 2025 (was €532,965)
- Gross operating margin +€49,180
up €49,180 (+27.1%), from €181,155 to €230,335
- Taxes +€15,112
up €15,112 (+54.6%), from €27,658 to €42,770
- Other operating charges -€9,546
down €9,546 (-87.1%), from €10,955 to €1,409
- Staff costs +€4,101
up €4,101 (+9.4%), from €43,484 to €47,585
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 | €312,172 | €357,891 | +€45,719 | +14.6% |
| Fixed assets | 21/28 | €25,186 | €12,408 | -€12,778 | -50.7% |
| Intangible fixed assets | 21 | €22,290 | €10,290 | -€12,000 | -53.8% |
| Tangible fixed assets | 22/27 | €2,896 | €2,118 | -€778 | -26.9% |
| Furniture and vehicles | 24 | €406 | €159 | -€247 | -60.8% |
| Other tangible fixed assets | 26 | €2,490 | €1,959 | -€531 | -21.3% |
| Current assets | 29/58 | €286,986 | €345,483 | +€58,497 | +20.4% |
| Stocks and contracts in progress | 3 | €1,431 | - | -€1,431 | |
| Contracts in progress | 37 | €1,431 | - | -€1,431 | |
| Amounts receivable within one year | 40/41 | €204,028 | €196,022 | -€8,006 | -3.9% |
| Trade receivables | 40 | €199,479 | €193,750 | -€5,729 | -2.9% |
| Other amounts receivable | 41 | €4,549 | €2,272 | -€2,277 | -50.1% |
| Cash at bank and in hand | 54/58 | €80,393 | €148,273 | +€67,880 | +84.4% |
| Deferred charges and accrued income | 490/1 | €1,134 | €1,188 | +€54 | +4.8% |
| Total equity and liabilities | 10/49 | €312,172 | €357,891 | +€45,719 | +14.6% |
| Equity | 10/15 | €121,751 | €125,253 | +€3,502 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,758 | €3,758 | = | 0.0% |
| Distributable reserves | 133 | €3,758 | €3,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,393 | €102,895 | +€3,502 | +3.5% |
| Amounts payable | 17/49 | €190,421 | €232,638 | +€42,217 | +22.2% |
| Amounts payable after more than one year | 17 | €189 | - | -€189 | |
| Financial debts | 170/4 | €189 | - | -€189 | |
| Amounts payable within one year | 42/48 | €190,232 | €231,196 | +€40,964 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €2,249 | €189 | -€2,060 | -91.6% |
| Trade debts | 44 | €22,980 | €23,829 | +€849 | +3.7% |
| Suppliers | 440/4 | €22,980 | €23,829 | +€849 | +3.7% |
| Taxes, remuneration and social security | 45 | €80,003 | €87,178 | +€7,175 | +9.0% |
| Taxes | 450/3 | €71,828 | €78,537 | +€6,709 | +9.3% |
| Remuneration and social security | 454/9 | €8,175 | €8,641 | +€466 | +5.7% |
| Other amounts payable | 47/48 | €85,000 | €120,000 | +€35,000 | +41.2% |
| Accrued charges and deferred income | 492/3 | - | €1,442 | +€1,442 | |
| Goods, raw materials, services and sundry goods | 60/61 | €532,965 | - | -€532,965 | |
| Remuneration, social security and pensions | 62 | €43,484 | €47,585 | +€4,101 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,332 | €14,538 | -€794 | -5.2% |
| Other operating charges | 640/8 | €10,955 | €1,409 | -€9,546 | -87.1% |
| Gross operating margin | 9900 | €181,155 | €230,335 | +€49,180 | +27.1% |
| Operating profit (loss) | 9901 | €111,384 | €166,803 | +€55,419 | +49.8% |
| Financial income | 75/76B | €275 | - | -€275 | |
| Recurring financial income | 75 | €275 | - | -€275 | |
| Financial charges | 65/66B | €1,423 | €531 | -€892 | -62.7% |
| Recurring financial charges | 65 | €1,423 | €531 | -€892 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €110,236 | €166,272 | +€56,036 | +50.8% |
| Income taxes | 67/77 | €27,658 | €42,770 | +€15,112 | +54.6% |
| Profit (loss) for the period | 9904 | €82,578 | €123,502 | +€40,924 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,578 | €123,502 | +€40,924 | +49.6% |
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 20 October 2026 via checked.be.