FMS COMPANY: 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.
FMS COMPANY
Largest movements
- Cash +€10,014
up €10,014 (+379%), from €2,640 to €12,654
mainly Contributions, distributions and other (+€64,250) and Net result for the year (+€7,605)
- Receivables within one year +€2,513
up €2,513 (+5.3%), from €47,563 to €50,076
- Profit (loss) carried forward +€71,855
up €71,855, from -€43,511 to €28,345
- Other debts -€60,300
down €60,300 (-89.9%), from €67,090 to €6,790
- Tax, wage and social debts +€3,190
new in 2025: €3,190
- Trade debts -€2,442
down €2,442 (-82.7%), from €2,953 to €510
- Gross operating margin +€45,996
up €45,996, from -€34,917 to €11,079
- Taxes +€2,817
up €2,817, from -€27 to €2,790
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 | €50,202 | €62,730 | +€12,527 | +25.0% |
| Current assets | 29/58 | €50,202 | €62,730 | +€12,527 | +25.0% |
| Amounts receivable within one year | 40/41 | €47,563 | €50,076 | +€2,513 | +5.3% |
| Other amounts receivable | 41 | €47,563 | €50,076 | +€2,513 | +5.3% |
| Cash at bank and in hand | 54/58 | €2,640 | €12,654 | +€10,014 | +379% |
| Total equity and liabilities | 10/49 | €50,202 | €62,730 | +€12,527 | +25.0% |
| Equity | 10/15 | -€24,805 | €47,050 | +€71,855 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105 | €105 | = | 0.0% |
| Non-distributable reserves | 130/1 | €105 | €105 | = | 0.0% |
| Legal reserve | 130 | €105 | €105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,511 | €28,345 | +€71,855 | |
| Amounts payable | 17/49 | €75,008 | €15,680 | -€59,328 | -79.1% |
| Amounts payable within one year | 42/48 | €75,008 | €15,680 | -€59,328 | -79.1% |
| Financial debts | 43 | €4,965 | €5,189 | +€224 | +4.5% |
| Credit institutions | 430/8 | €4,965 | €5,189 | +€224 | +4.5% |
| Trade debts | 44 | €2,953 | €510 | -€2,442 | -82.7% |
| Suppliers | 440/4 | €2,953 | €510 | -€2,442 | -82.7% |
| Taxes, remuneration and social security | 45 | - | €3,190 | +€3,190 | |
| Taxes | 450/3 | - | €3,190 | +€3,190 | |
| Other amounts payable | 47/48 | €67,090 | €6,790 | -€60,300 | -89.9% |
| Other operating charges | 640/8 | - | €40 | +€40 | |
| Gross operating margin | 9900 | -€34,917 | €11,079 | +€45,996 | |
| Operating profit (loss) | 9901 | -€34,917 | €11,039 | +€45,956 | |
| Financial charges | 65/66B | €923 | €643 | -€279 | -30.3% |
| Recurring financial charges | 65 | €923 | €643 | -€279 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,840 | €10,395 | +€46,235 | |
| Income taxes | 67/77 | -€27 | €2,790 | +€2,817 | |
| Profit (loss) for the period | 9904 | -€35,813 | €7,605 | +€43,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,813 | €7,605 | +€43,418 |
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.