FMR Engineering: 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.
FMR Engineering
Largest movements
- Cash +€34,566
up €34,566 (+112%), from €30,754 to €65,320
mainly Net result for the year (+€42,894) and Receivables within one year (+€24,618)
- Receivables within one year -€24,618
down €24,618 (-93.2%), from €26,421 to €1,803
of which Other amounts receivable: -€22,431
- Tangible fixed assets -€13,161
down €13,161 (-4.3%), from €303,440 to €290,279
of which Furniture and vehicles: -€9,975
- Trade debts +€4,447
up €4,447 (+413%), from €1,076 to €5,523
- Advances received -€3,920
no longer reported in 2025 (was €3,920)
- Gross operating margin +€1,759
up €1,759 (+2.2%), from €80,323 to €82,082
- Taxes +€1,558
up €1,558 (+7.8%), from €20,015 to €21,573
- Financial income +€1,033
up €1,033 (+412%), from €251 to €1,284
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 | €362,166 | €357,661 | -€4,505 | -1.2% |
| Fixed assets | 21/28 | €303,440 | €290,279 | -€13,161 | -4.3% |
| Tangible fixed assets | 22/27 | €303,440 | €290,279 | -€13,161 | -4.3% |
| Land and buildings | 22 | €267,300 | €267,300 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,497 | €2,913 | -€1,584 | -35.2% |
| Furniture and vehicles | 24 | €19,432 | €9,457 | -€9,975 | -51.3% |
| Other tangible fixed assets | 26 | €12,211 | €10,609 | -€1,601 | -13.1% |
| Current assets | 29/58 | €58,726 | €67,381 | +€8,655 | +14.7% |
| Amounts receivable within one year | 40/41 | €26,421 | €1,803 | -€24,618 | -93.2% |
| Trade receivables | 40 | €3,990 | €1,803 | -€2,187 | -54.8% |
| Other amounts receivable | 41 | €22,431 | - | -€22,431 | |
| Cash at bank and in hand | 54/58 | €30,754 | €65,320 | +€34,566 | +112% |
| Deferred charges and accrued income | 490/1 | €1,551 | €258 | -€1,293 | -83.3% |
| Total equity and liabilities | 10/49 | €362,166 | €357,661 | -€4,505 | -1.2% |
| Equity | 10/15 | €325,482 | €321,932 | -€3,550 | -1.1% |
| Reserves | 13 | €246,270 | €242,721 | -€3,550 | -1.4% |
| Tax-exempt reserves | 132 | €14,177 | €14,177 | = | 0.0% |
| Distributable reserves | 133 | €232,093 | €228,544 | -€3,550 | -1.5% |
| Profit (loss) carried forward | 14 | €79,211 | €79,211 | = | 0.0% |
| Provisions and deferred taxes | 16 | €17,490 | €17,490 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,490 | €17,490 | = | 0.0% |
| Pensions and similar obligations | 160 | €17,490 | €17,490 | = | 0.0% |
| Amounts payable | 17/49 | €19,194 | €18,238 | -€956 | -5.0% |
| Amounts payable within one year | 42/48 | €19,194 | €18,238 | -€956 | -5.0% |
| Trade debts | 44 | €1,076 | €5,523 | +€4,447 | +413% |
| Suppliers | 440/4 | €1,076 | €5,523 | +€4,447 | +413% |
| Advances received on contracts in progress | 46 | €3,920 | - | -€3,920 | |
| Taxes, remuneration and social security | 45 | €14,198 | €12,421 | -€1,777 | -12.5% |
| Taxes | 450/3 | €14,198 | €12,421 | -€1,777 | -12.5% |
| Other amounts payable | 47/48 | - | €295 | +€295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,937 | €17,771 | -€166 | -0.9% |
| Other operating charges | 640/8 | €622 | €713 | +€91 | +14.6% |
| Non-recurring operating charges | 66A | - | €240 | +€240 | |
| Gross operating margin | 9900 | €80,323 | €82,082 | +€1,759 | +2.2% |
| Operating profit (loss) | 9901 | €61,764 | €63,359 | +€1,594 | +2.6% |
| Financial income | 75/76B | €251 | €1,284 | +€1,033 | +412% |
| Recurring financial income | 75 | €251 | €1,284 | +€1,033 | +412% |
| Financial charges | 65/66B | €201 | €176 | -€25 | -12.6% |
| Recurring financial charges | 65 | €201 | €176 | -€25 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €61,814 | €64,466 | +€2,653 | +4.3% |
| Income taxes | 67/77 | €20,015 | €21,573 | +€1,558 | +7.8% |
| Profit (loss) for the period | 9904 | €41,799 | €42,894 | +€1,095 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,799 | €42,894 | +€1,095 | +2.6% |
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 23 October 2026 via checked.be.