FOMM Investments: 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.
FOMM Investments
Largest movements
- Financial fixed assets +€31,289
new in 2025: €31,289
- Cash +€2,725
up €2,725 (+78.1%), from €3,490 to €6,215
mainly Net result for the year (+€20,657) and Other debts (+€8,420)
- Tangible fixed assets -€762
down €762 (-27.3%), from €2,791 to €2,029
- Reserves +€15,225
new in 2025: €15,225
- Other debts +€8,420
up €8,420 (+161%), from €5,227 to €13,648
- Profit (loss) carried forward +€5,432
no longer reported in 2025 (was -€5,432)
- Tax, wage and social debts +€4,941
up €4,941 (+2,836%), from €174 to €5,115
- Trade debts -€817
down €817 (-60.0%), from €1,362 to €545
- Gross operating margin +€28,612
up €28,612, from -€1,557 to €27,055
- Taxes +€5,817
up €5,817 (+3,339%), from €174 to €5,991
- Financial income +€3,500
new in 2025: €3,500
- Other operating charges +€902
up €902 (+336%), from €268 to €1,170
- Financial charges -€438
down €438 (-18.2%), from €2,414 to €1,976
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 | €6,332 | €39,533 | +€33,201 | +524% |
| Fixed assets | 21/28 | €2,791 | €33,318 | +€30,527 | +1,094% |
| Tangible fixed assets | 22/27 | €2,791 | €2,029 | -€762 | -27.3% |
| Plant, machinery and equipment | 23 | €2,791 | €2,029 | -€762 | -27.3% |
| Financial fixed assets | 28 | - | €31,289 | +€31,289 | |
| Current assets | 29/58 | €3,540 | €6,215 | +€2,675 | +75.5% |
| Amounts receivable within one year | 40/41 | €50 | - | -€50 | |
| Other amounts receivable | 41 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €3,490 | €6,215 | +€2,725 | +78.1% |
| Total equity and liabilities | 10/49 | €6,332 | €39,533 | +€33,201 | +524% |
| Equity | 10/15 | -€432 | €20,225 | +€20,657 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €15,225 | +€15,225 | |
| Distributable reserves | 133 | - | €15,225 | +€15,225 | |
| Profit (loss) carried forward | 14 | -€5,432 | - | +€5,432 | |
| Amounts payable | 17/49 | €6,763 | €19,308 | +€12,545 | +185% |
| Amounts payable within one year | 42/48 | €6,763 | €19,308 | +€12,545 | +185% |
| Trade debts | 44 | €1,362 | €545 | -€817 | -60.0% |
| Suppliers | 440/4 | €1,362 | €545 | -€817 | -60.0% |
| Taxes, remuneration and social security | 45 | €174 | €5,115 | +€4,941 | +2,836% |
| Taxes | 450/3 | €174 | €5,115 | +€4,941 | +2,836% |
| Other amounts payable | 47/48 | €5,227 | €13,648 | +€8,420 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €762 | -€256 | -25.2% |
| Other operating charges | 640/8 | €268 | €1,170 | +€902 | +336% |
| Gross operating margin | 9900 | -€1,557 | €27,055 | +€28,612 | |
| Operating profit (loss) | 9901 | -€2,843 | €25,123 | +€27,967 | |
| Financial income | 75/76B | - | €3,500 | +€3,500 | |
| Recurring financial income | 75 | - | €3,500 | +€3,500 | |
| Financial charges | 65/66B | €2,414 | €1,976 | -€438 | -18.2% |
| Recurring financial charges | 65 | €2,414 | €1,976 | -€438 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,258 | €26,647 | +€31,905 | |
| Income taxes | 67/77 | €174 | €5,991 | +€5,817 | +3,339% |
| Profit (loss) for the period | 9904 | -€5,432 | €20,657 | +€26,089 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,432 | €20,657 | +€26,089 |
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 24 October 2026 via checked.be.