FOMA 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.
FOMA Consulting
Largest movements
- Cash -€48,681
down €48,681 (-85.8%), from €56,744 to €8,063
mainly Contributions, distributions and other (-€281,827) and Receivables within one year (-€37,312)
- Receivables within one year +€37,312
up €37,312 (+23.7%), from €157,670 to €194,982
of which Trade receivables: +€36,923
- Tangible fixed assets -€16,184
down €16,184 (-7.3%), from €222,647 to €206,463
of which Land and buildings: -€12,135
- Debts after one year -€20,984
down €20,984 (-21.2%), from €99,077 to €78,094
of which Financial debts: -€20,184
- Other debts -€6,776
down €6,776 (-2.4%), from €283,089 to €276,313
- Gross operating margin +€95,080
up €95,080 (+32.0%), from €297,202 to €392,282
- Taxes +€23,269
up €23,269 (+35.1%), from €66,342 to €89,611
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 | €437,061 | €409,866 | -€27,194 | -6.2% |
| Fixed assets | 21/28 | €222,647 | €206,463 | -€16,184 | -7.3% |
| Tangible fixed assets | 22/27 | €222,647 | €206,463 | -€16,184 | -7.3% |
| Land and buildings | 22 | €198,024 | €185,889 | -€12,135 | -6.1% |
| Plant, machinery and equipment | 23 | €922 | €2,271 | +€1,349 | +146% |
| Furniture and vehicles | 24 | €23,701 | €18,303 | -€5,398 | -22.8% |
| Current assets | 29/58 | €214,414 | €203,403 | -€11,011 | -5.1% |
| Amounts receivable within one year | 40/41 | €157,670 | €194,982 | +€37,312 | +23.7% |
| Trade receivables | 40 | €157,670 | €194,593 | +€36,923 | +23.4% |
| Other amounts receivable | 41 | - | €389 | +€389 | |
| Cash at bank and in hand | 54/58 | €56,744 | €8,063 | -€48,681 | -85.8% |
| Deferred charges and accrued income | 490/1 | - | €358 | +€358 | |
| Total equity and liabilities | 10/49 | €437,061 | €409,866 | -€27,194 | -6.2% |
| Equity | 10/15 | €1 | €1 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €437,060 | €409,865 | -€27,194 | -6.2% |
| Amounts payable after more than one year | 17 | €99,077 | €78,094 | -€20,984 | -21.2% |
| Financial debts | 170/4 | €98,277 | €78,094 | -€20,184 | -20.5% |
| Other amounts payable | 178/9 | €800 | €0 | -€800 | -100% |
| Amounts payable within one year | 42/48 | €337,982 | €330,782 | -€7,201 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €19,920 | €20,184 | +€263 | +1.3% |
| Trade debts | 44 | €8,069 | €11,337 | +€3,268 | +40.5% |
| Suppliers | 440/4 | €8,069 | €11,337 | +€3,268 | +40.5% |
| Taxes, remuneration and social security | 45 | €26,904 | €22,948 | -€3,956 | -14.7% |
| Taxes | 450/3 | €26,904 | €22,948 | -€3,956 | -14.7% |
| Other amounts payable | 47/48 | €283,089 | €276,313 | -€6,776 | -2.4% |
| Accrued charges and deferred income | 492/3 | €0 | €990 | +€990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,580 | €18,024 | +€3,443 | +23.6% |
| Other operating charges | 640/8 | €1,026 | €1,031 | +€5 | +0.4% |
| Gross operating margin | 9900 | €297,202 | €392,282 | +€95,080 | +32.0% |
| Operating profit (loss) | 9901 | €281,595 | €373,227 | +€91,632 | +32.5% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €2,955 | €1,789 | -€1,166 | -39.5% |
| Recurring financial charges | 65 | €2,955 | €1,789 | -€1,166 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €278,643 | €371,438 | +€92,795 | +33.3% |
| Income taxes | 67/77 | €66,342 | €89,611 | +€23,269 | +35.1% |
| Profit (loss) for the period | 9904 | €212,301 | €281,827 | +€69,526 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €212,301 | €281,827 | +€69,526 | +32.7% |
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 19 October 2026 via checked.be.