FMT-TRANS: 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.
FMT-TRANS
Largest movements
- Receivables within one year -€14,702
down €14,702 (-46.9%), from €31,376 to €16,674
- Tangible fixed assets -€5,032
down €5,032 (-12.5%), from €40,175 to €35,143
of which Furniture and vehicles: -€6,840
- Deferred charges and accrued income -€4,481
down €4,481 (-40.7%), from €11,002 to €6,521
- Cash +€2,338
up €2,338 (+276.7%), from €845 to €3,183
mainly Receivables within one year (+€14,702) and Depreciation (+€12,397)
- Trade debts -€27,522
down €27,522 (-42.7%), from €64,399 to €36,877
- Tax, wage and social debts -€7,192
down €7,192 (-85.5%), from €8,413 to €1,221
- Profit (loss) carried forward +€6,504
up €6,504 (+80.7%), from -€8,060 to -€1,556
- Accrued charges and deferred income +€3,195
new in 2025: €3,195
- Other debts +€3,137
up €3,137 (+6818.2%), from €46 to €3,183
- Staff costs -€35,347
down €35,347 (-92.4%), from €38,255 to €2,908
- Gross operating margin -€32,559
down €32,559 (-52.7%), from €61,745 to €29,187
- Other operating charges -€9,424
down €9,424 (-82.0%), from €11,494 to €2,069
- Depreciation +€4,299
up €4,299 (+53.1%), from €8,098 to €12,397
- Taxes +€3,205
up €3,205 (+392.7%), from €816 to €4,021
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 | €83,398 | €61,520 | -€21,877 | -26.2% |
| Fixed assets | 21/28 | €40,175 | €35,143 | -€5,032 | -12.5% |
| Tangible fixed assets | 22/27 | €40,175 | €35,143 | -€5,032 | -12.5% |
| Plant, machinery and equipment | 23 | €2,730 | €4,538 | +€1,807 | +66.2% |
| Furniture and vehicles | 24 | €37,444 | €30,605 | -€6,840 | -18.3% |
| Current assets | 29/58 | €43,223 | €26,378 | -€16,845 | -39.0% |
| Amounts receivable within one year | 40/41 | €31,376 | €16,674 | -€14,702 | -46.9% |
| Trade receivables | 40 | €31,376 | €16,674 | -€14,702 | -46.9% |
| Cash at bank and in hand | 54/58 | €845 | €3,183 | +€2,338 | +276.7% |
| Deferred charges and accrued income | 490/1 | €11,002 | €6,521 | -€4,481 | -40.7% |
| Total equity and liabilities | 10/49 | €83,398 | €61,520 | -€21,877 | -26.2% |
| Equity | 10/15 | €10,540 | €17,044 | +€6,504 | +61.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,060 | -€1,556 | +€6,504 | +80.7% |
| Amounts payable | 17/49 | €72,858 | €44,476 | -€28,382 | -39.0% |
| Amounts payable within one year | 42/48 | €72,858 | €41,281 | -€31,577 | -43.3% |
| Trade debts | 44 | €64,399 | €36,877 | -€27,522 | -42.7% |
| Suppliers | 440/4 | €64,399 | €36,877 | -€27,522 | -42.7% |
| Taxes, remuneration and social security | 45 | €8,413 | €1,221 | -€7,192 | -85.5% |
| Taxes | 450/3 | €8,413 | €1,221 | -€7,192 | -85.5% |
| Other amounts payable | 47/48 | €46 | €3,183 | +€3,137 | +6818.2% |
| Accrued charges and deferred income | 492/3 | - | €3,195 | +€3,195 | |
| Remuneration, social security and pensions | 62 | €38,255 | €2,908 | -€35,347 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,098 | €12,397 | +€4,299 | +53.1% |
| Other operating charges | 640/8 | €11,494 | €2,069 | -€9,424 | -82.0% |
| Gross operating margin | 9900 | €61,745 | €29,187 | -€32,559 | -52.7% |
| Operating profit (loss) | 9901 | €3,898 | €11,812 | +€7,914 | +203.0% |
| Financial income | 75/76B | €285 | €61 | -€223 | -78.4% |
| Recurring financial income | 75 | €285 | €61 | -€223 | -78.4% |
| Financial charges | 65/66B | €1,172 | €1,349 | +€177 | +15.1% |
| Recurring financial charges | 65 | €1,172 | €1,349 | +€177 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €3,011 | €10,525 | +€7,514 | +249.5% |
| Income taxes | 67/77 | €816 | €4,021 | +€3,205 | +392.7% |
| Profit (loss) for the period | 9904 | €2,195 | €6,504 | +€4,309 | +196.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,195 | €6,504 | +€4,309 | +196.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.