FOMO MANAGEMENT: 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.
FOMO MANAGEMENT
Largest movements
- Cash +€20,595
up €20,595 (+112.3%), from €18,331 to €38,926
mainly Net result for the year (+€19,490) and Trade debts (+€5,366)
- Tangible fixed assets +€2,218
new in 2025: €2,218
- Receivables within one year +€1,882
up €1,882 (+7.8%), from €24,200 to €26,082
- Profit (loss) carried forward +€19,490
up €19,490 (+15742.2%), from €124 to €19,614
- Trade debts +€5,366
up €5,366 (+256.3%), from €2,094 to €7,460
- Tax, wage and social debts -€2,150
down €2,150 (-16.5%), from €13,031 to €10,881
- Other debts +€1,931
up €1,931 (+52.8%), from €3,656 to €5,587
- Financial charges +€3,429
up €3,429 (+628.2%), from €546 to €3,975
- Gross operating margin +€2,388
up €2,388 (+8.7%), from €27,547 to €29,935
- Taxes -€2,087
down €2,087 (-26.0%), from €8,012 to €5,925
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 | €42,531 | €67,810 | +€25,279 | +59.4% |
| Fixed assets | 21/28 | - | €2,218 | +€2,218 | |
| Tangible fixed assets | 22/27 | - | €2,218 | +€2,218 | |
| Land and buildings | 22 | - | €2,218 | +€2,218 | |
| Current assets | 29/58 | €42,531 | €65,592 | +€23,061 | +54.2% |
| Amounts receivable within one year | 40/41 | €24,200 | €26,082 | +€1,882 | +7.8% |
| Trade receivables | 40 | €24,200 | €26,082 | +€1,882 | +7.8% |
| Cash at bank and in hand | 54/58 | €18,331 | €38,926 | +€20,595 | +112.3% |
| Deferred charges and accrued income | 490/1 | - | €583 | +€583 | |
| Total equity and liabilities | 10/49 | €42,531 | €67,810 | +€25,279 | +59.4% |
| Equity | 10/15 | €23,624 | €43,114 | +€19,490 | +82.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124 | €19,614 | +€19,490 | +15742.2% |
| Amounts payable | 17/49 | €18,907 | €24,696 | +€5,788 | +30.6% |
| Amounts payable within one year | 42/48 | €18,781 | €23,928 | +€5,147 | +27.4% |
| Trade debts | 44 | €2,094 | €7,460 | +€5,366 | +256.3% |
| Suppliers | 440/4 | €2,094 | €7,460 | +€5,366 | +256.3% |
| Taxes, remuneration and social security | 45 | €13,031 | €10,881 | -€2,150 | -16.5% |
| Taxes | 450/3 | €13,031 | €10,881 | -€2,150 | -16.5% |
| Other amounts payable | 47/48 | €3,656 | €5,587 | +€1,931 | +52.8% |
| Accrued charges and deferred income | 492/3 | €126 | €767 | +€641 | +508.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €123 | +€123 | |
| Other operating charges | 640/8 | €366 | €422 | +€56 | +15.3% |
| Gross operating margin | 9900 | €27,547 | €29,935 | +€2,388 | +8.7% |
| Operating profit (loss) | 9901 | €27,181 | €29,390 | +€2,209 | +8.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €546 | €3,975 | +€3,429 | +628.2% |
| Recurring financial charges | 65 | €546 | €3,975 | +€3,429 | +628.2% |
| Profit (loss) for the period before taxes | 9903 | €26,636 | €25,416 | -€1,220 | -4.6% |
| Income taxes | 67/77 | €8,012 | €5,925 | -€2,087 | -26.0% |
| Profit (loss) for the period | 9904 | €18,624 | €19,490 | +€867 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,624 | €19,490 | +€867 | +4.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.