FMP IMMO: 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 IMMO
Largest movements
- Tangible fixed assets +€31,724
up €31,724 (+4999.7%), from €635 to €32,359
- Cash +€13,506
up €13,506 (+278.3%), from €4,852 to €18,358
mainly Debts after one year (+€23,624) and Net result for the year (+€11,593)
- Receivables within one year +€1,310
up €1,310 (+19.1%), from €6,856 to €8,167
of which Trade receivables: +€3,176
- Debts after one year +€23,624
new in 2025: €23,624
- Profit (loss) carried forward +€11,593
up €11,593 (+88.6%), from -€13,086 to -€1,493
- Other debts +€8,168
new in 2025: €8,168
- Current portion of long-term debt +€4,172
new in 2025: €4,172
- Tax, wage and social debts -€782
down €782 (-27.7%), from €2,824 to €2,042
of which Remuneration and social security: -€2,502
- Gross operating margin +€25,880
up €25,880, from -€857 to €25,023
- Staff costs -€2,750
down €2,750 (-28.8%), from €9,544 to €6,794
- Taxes +€2,042
new in 2025: €2,042
- Depreciation +€928
up €928 (+63.0%), from €1,472 to €2,400
- Other operating charges +€643
up €643 (+99.5%), from €646 to €1,289
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,592 | €59,133 | +€46,540 | +369.6% |
| Fixed assets | 21/28 | €884 | €32,608 | +€31,724 | +3589.5% |
| Tangible fixed assets | 22/27 | €635 | €32,359 | +€31,724 | +4999.7% |
| Furniture and vehicles | 24 | €635 | €32,359 | +€31,724 | +4999.7% |
| Financial fixed assets | 28 | €249 | €249 | = | 0.0% |
| Current assets | 29/58 | €11,708 | €26,525 | +€14,816 | +126.5% |
| Amounts receivable within one year | 40/41 | €6,856 | €8,167 | +€1,310 | +19.1% |
| Trade receivables | 40 | €2,611 | €5,787 | +€3,176 | +121.6% |
| Other amounts receivable | 41 | €4,245 | €2,380 | -€1,865 | -43.9% |
| Cash at bank and in hand | 54/58 | €4,852 | €18,358 | +€13,506 | +278.3% |
| Total equity and liabilities | 10/49 | €12,592 | €59,133 | +€46,540 | +369.6% |
| Equity | 10/15 | €4,953 | €16,546 | +€11,593 | +234.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,039 | €16,039 | = | 0.0% |
| Distributable reserves | 133 | €16,039 | €16,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,086 | -€1,493 | +€11,593 | +88.6% |
| Amounts payable | 17/49 | €7,639 | €42,587 | +€34,947 | +457.5% |
| Amounts payable after more than one year | 17 | - | €23,624 | +€23,624 | |
| Financial debts | 170/4 | - | €23,624 | +€23,624 | |
| Amounts payable within one year | 42/48 | €7,639 | €18,963 | +€11,323 | +148.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,172 | +€4,172 | |
| Trade debts | 44 | €4,815 | €4,581 | -€234 | -4.9% |
| Suppliers | 440/4 | €4,815 | €4,581 | -€234 | -4.9% |
| Taxes, remuneration and social security | 45 | €2,824 | €2,042 | -€782 | -27.7% |
| Taxes | 450/3 | €322 | €2,042 | +€1,720 | +533.7% |
| Remuneration and social security | 454/9 | €2,502 | - | -€2,502 | |
| Other amounts payable | 47/48 | - | €8,168 | +€8,168 | |
| Remuneration, social security and pensions | 62 | €9,544 | €6,794 | -€2,750 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,472 | €2,400 | +€928 | +63.0% |
| Other operating charges | 640/8 | €646 | €1,289 | +€643 | +99.5% |
| Gross operating margin | 9900 | -€857 | €25,023 | +€25,880 | |
| Operating profit (loss) | 9901 | -€12,519 | €14,540 | +€27,059 | |
| Financial income | 75/76B | €23 | €100 | +€78 | +344.4% |
| Recurring financial income | 75 | €23 | €100 | +€78 | +344.4% |
| Financial charges | 65/66B | €590 | €1,005 | +€416 | +70.5% |
| Recurring financial charges | 65 | €590 | €1,005 | +€416 | +70.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,086 | €13,635 | +€26,721 | |
| Income taxes | 67/77 | - | €2,042 | +€2,042 | |
| Profit (loss) for the period | 9904 | -€13,086 | €11,593 | +€24,679 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,086 | €11,593 | +€24,679 |
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 10 October 2026 via checked.be.