FMX4EVER: 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.
What changed
FMX4EVER
NACE 93.199, Other sports activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,095
2024 · €2,769+€325
Equity
€203,409
2024 · €200,315+€3,095
Cash
€25,400
2024 · €31,313-€5,914
Balance sheet total
€710,772
2024 · €736,187-€25,414
Largest movements
Assets
- Receivables within one year -€25,133
down €25,133 (-12.0%), from €209,051 to €183,918
of which Trade receivables: -€25,277
- Tangible fixed assets +€9,234
up €9,234 (+2.2%), from €417,840 to €427,073
of which Plant, machinery and equipment: +€20,989
Equity and liabilities
- Tax, wage and social debts -€16,850
down €16,850 (-90.9%), from €18,532 to €1,681
- Debts after one year -€11,362
down €11,362 (-28.0%), from €40,617 to €29,255
Income statement
- Depreciation -€25,893
down €25,893 (-33.5%), from €77,237 to €51,344
- Gross operating margin -€25,263
down €25,263 (-28.4%), from €88,819 to €63,556
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.
Result 2024
€2,769
Gross operating margin
-€25,263
Depreciation
+€25,893
Other operating charges
+€333
Financial income
-€172
Financial charges
+€71
Taxes
-€536
Result 2025
€3,095
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.
From operations
+€65,592
Investment
-€60,577
Financing
-€10,928
Cash 2024
€31,313
From operations (derived)
+€65,592
Net result for the year
+€3,095
Depreciation
+€51,344
Stocks and contracts
+€4,001
Receivables within one year
+€25,133
Deferred charges and accrued income
-€398
Trade debts
+€6,530
Tax, wage and social debts
-€16,850
Other debts
-€7,261
Investment (derived)
-€60,577
Investment in fixed assets (net)
-€60,577
Financing
-€10,928
Debts after one year
-€11,362
Current portion of long-term debt
+€189
Short-term financial debts
+€246
Cash 2025
€25,400
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €736,187 | €710,772 | -€25,414 | -3.5% |
| Fixed assets | 21/28 | €418,030 | €427,263 | +€9,234 | +2.2% |
| Tangible fixed assets | 22/27 | €417,840 | €427,073 | +€9,234 | +2.2% |
| Land and buildings | 22 | €303,274 | €291,428 | -€11,846 | -3.9% |
| Plant, machinery and equipment | 23 | €18,818 | €39,807 | +€20,989 | +111.5% |
| Furniture and vehicles | 24 | €95,748 | €95,839 | +€91 | +0.1% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €318,157 | €283,509 | -€34,648 | -10.9% |
| Stocks and contracts in progress | 3 | €75,116 | €71,115 | -€4,001 | -5.3% |
| Stocks | 30/36 | €75,116 | €71,115 | -€4,001 | -5.3% |
| Amounts receivable within one year | 40/41 | €209,051 | €183,918 | -€25,133 | -12.0% |
| Trade receivables | 40 | €208,801 | €183,524 | -€25,277 | -12.1% |
| Other amounts receivable | 41 | €249 | €394 | +€145 | +58.0% |
| Cash at bank and in hand | 54/58 | €31,313 | €25,400 | -€5,914 | -18.9% |
| Deferred charges and accrued income | 490/1 | €2,677 | €3,076 | +€398 | +14.9% |
| Total equity and liabilities | 10/49 | €736,187 | €710,772 | -€25,414 | -3.5% |
| Equity | 10/15 | €200,315 | €203,409 | +€3,095 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €252,462 | €252,462 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €250,602 | €250,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,747 | -€67,653 | +€3,095 | +4.4% |
| Amounts payable | 17/49 | €535,872 | €507,363 | -€28,509 | -5.3% |
| Amounts payable after more than one year | 17 | €40,617 | €29,255 | -€11,362 | -28.0% |
| Financial debts | 170/4 | €40,617 | €29,255 | -€11,362 | -28.0% |
| Amounts payable within one year | 42/48 | €495,255 | €478,108 | -€17,147 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €11,173 | €11,362 | +€189 | +1.7% |
| Financial debts | 43 | - | €246 | +€246 | |
| Credit institutions | 430/8 | - | €246 | +€246 | |
| Trade debts | 44 | €51,886 | €58,416 | +€6,530 | +12.6% |
| Suppliers | 440/4 | €51,886 | €58,416 | +€6,530 | +12.6% |
| Taxes, remuneration and social security | 45 | €18,532 | €1,681 | -€16,850 | -90.9% |
| Taxes | 450/3 | €18,532 | €1,681 | -€16,850 | -90.9% |
| Other amounts payable | 47/48 | €413,664 | €406,403 | -€7,261 | -1.8% |
| Non-recurring operating income | 76A | €30,600 | €0 | -€30,600 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,237 | €51,344 | -€25,893 | -33.5% |
| Other operating charges | 640/8 | €6,856 | €6,523 | -€333 | -4.9% |
| Gross operating margin | 9900 | €88,819 | €63,556 | -€25,263 | -28.4% |
| Operating profit (loss) | 9901 | €4,727 | €5,690 | +€963 | +20.4% |
| Financial income | 75/76B | €196 | €23 | -€172 | -88.1% |
| Recurring financial income | 75 | €196 | €23 | -€172 | -88.1% |
| Financial charges | 65/66B | €1,738 | €1,667 | -€71 | -4.1% |
| Recurring financial charges | 65 | €1,738 | €1,667 | -€71 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €3,184 | €4,046 | +€862 | +27.1% |
| Income taxes | 67/77 | €415 | €952 | +€536 | +129.1% |
| Profit (loss) for the period | 9904 | €2,769 | €3,095 | +€325 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,769 | €3,095 | +€325 | +11.8% |
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 4 October 2026 via checked.be.