FMwssn 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.
FMwssn Consulting
Largest movements
- Tangible fixed assets +€141,374
new in 2025: €141,374
- Cash +€23,393
up €23,393 (+47.7%), from €49,048 to €72,441
mainly Debts after one year (+€149,639) and Net result for the year (+€29,496)
- Receivables within one year +€14,694
up €14,694 (+1,065%), from €1,380 to €16,074
of which Trade receivables: +€13,662
- Current investments +€8,249
up €8,249 (+141%), from €5,854 to €14,102
- Debts after one year +€149,639
new in 2025: €149,639
- Reserves +€29,496
up €29,496 (+67.6%), from €43,636 to €73,132
- Current portion of long-term debt +€8,325
new in 2025: €8,325
- Depreciation +€26,001
new in 2025: €26,001
- Gross operating margin +€18,202
up €18,202 (+35.6%), from €51,075 to €69,278
- Taxes -€1,523
down €1,523 (-13.2%), from €11,496 to €9,973
- Financial charges +€1,512
up €1,512 (+79.7%), from €1,897 to €3,409
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 | €56,282 | €243,991 | +€187,709 | +334% |
| Fixed assets | 21/28 | - | €141,374 | +€141,374 | |
| Tangible fixed assets | 22/27 | - | €141,374 | +€141,374 | |
| Land and buildings | 22 | - | €141,374 | +€141,374 | |
| Current assets | 29/58 | €56,282 | €102,617 | +€46,335 | +82.3% |
| Amounts receivable within one year | 40/41 | €1,380 | €16,074 | +€14,694 | +1,065% |
| Trade receivables | 40 | - | €13,662 | +€13,662 | |
| Other amounts receivable | 41 | €1,380 | €2,412 | +€1,031 | +74.7% |
| Current investments | 50/53 | €5,854 | €14,102 | +€8,249 | +141% |
| Cash at bank and in hand | 54/58 | €49,048 | €72,441 | +€23,393 | +47.7% |
| Total equity and liabilities | 10/49 | €56,282 | €243,991 | +€187,709 | +334% |
| Equity | 10/15 | €46,136 | €75,632 | +€29,496 | +63.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,636 | €73,132 | +€29,496 | +67.6% |
| Distributable reserves | 133 | €43,636 | €73,132 | +€29,496 | +67.6% |
| Amounts payable | 17/49 | €10,146 | €168,359 | +€158,213 | +1,559% |
| Amounts payable after more than one year | 17 | - | €149,639 | +€149,639 | |
| Financial debts | 170/4 | - | €149,639 | +€149,639 | |
| Amounts payable within one year | 42/48 | €10,146 | €18,720 | +€8,574 | +84.5% |
| Current portion of amounts payable after more than one year | 42 | - | €8,325 | +€8,325 | |
| Trade debts | 44 | €613 | €247 | -€365 | -59.6% |
| Suppliers | 440/4 | €613 | €247 | -€365 | -59.6% |
| Taxes, remuneration and social security | 45 | €9,533 | €10,148 | +€614 | +6.4% |
| Taxes | 450/3 | €9,533 | €10,148 | +€614 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26,001 | +€26,001 | |
| Other operating charges | 640/8 | €241 | €445 | +€204 | +84.7% |
| Gross operating margin | 9900 | €51,075 | €69,278 | +€18,202 | +35.6% |
| Operating profit (loss) | 9901 | €50,834 | €42,831 | -€8,003 | -15.7% |
| Financial income | 75/76B | €54 | €48 | -€6 | -11.1% |
| Recurring financial income | 75 | €54 | €48 | -€6 | -11.1% |
| Financial charges | 65/66B | €1,897 | €3,409 | +€1,512 | +79.7% |
| Recurring financial charges | 65 | €1,897 | €3,409 | +€1,512 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €48,991 | €39,470 | -€9,521 | -19.4% |
| Income taxes | 67/77 | €11,496 | €9,973 | -€1,523 | -13.2% |
| Profit (loss) for the period | 9904 | €37,495 | €29,496 | -€7,999 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,495 | €29,496 | -€7,999 | -21.3% |
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 27 October 2026 via checked.be.