FourM Solutions: 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.
FourM Solutions
Largest movements
- Cash -€86,979
down €86,979 (-63.7%), from €136,590 to €49,611
mainly Contributions, distributions and other (-€196,201) and Tax, wage and social debts (-€17,250)
- Tangible fixed assets -€12,231
down €12,231 (-24.8%), from €49,269 to €37,038
of which Furniture and vehicles: -€11,796
- Deferred charges and accrued income -€2,944
down €2,944 (-31.0%), from €9,513 to €6,568
- Profit (loss) carried forward -€127,665
down €127,665 (-65.1%), from €196,201 to €68,536
- Other debts +€40,045
up €40,045 (+2212.7%), from €1,810 to €41,855
- Tax, wage and social debts -€17,250
down €17,250 (-78.3%), from €22,020 to €4,770
of which Taxes: -€17,264
- Depreciation +€3,557
up €3,557 (+41.0%), from €8,673 to €12,231
- Gross operating margin -€2,771
down €2,771 (-2.7%), from €102,751 to €99,979
- Taxes -€1,508
down €1,508 (-7.7%), from €19,505 to €17,997
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 | €224,870 | €121,270 | -€103,600 | -46.1% |
| Fixed assets | 21/28 | €49,269 | €37,038 | -€12,231 | -24.8% |
| Tangible fixed assets | 22/27 | €49,269 | €37,038 | -€12,231 | -24.8% |
| Plant, machinery and equipment | 23 | €1,056 | €621 | -€434 | -41.1% |
| Furniture and vehicles | 24 | €48,213 | €36,416 | -€11,796 | -24.5% |
| Current assets | 29/58 | €175,601 | €84,232 | -€91,369 | -52.0% |
| Amounts receivable within one year | 40/41 | €29,498 | €28,053 | -€1,446 | -4.9% |
| Trade receivables | 40 | €29,161 | €28,036 | -€1,125 | -3.9% |
| Other amounts receivable | 41 | €337 | €17 | -€320 | -94.9% |
| Cash at bank and in hand | 54/58 | €136,590 | €49,611 | -€86,979 | -63.7% |
| Deferred charges and accrued income | 490/1 | €9,513 | €6,568 | -€2,944 | -31.0% |
| Total equity and liabilities | 10/49 | €224,870 | €121,270 | -€103,600 | -46.1% |
| Equity | 10/15 | €198,701 | €71,036 | -€127,665 | -64.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,201 | €68,536 | -€127,665 | -65.1% |
| Amounts payable | 17/49 | €26,169 | €50,234 | +€24,065 | +92.0% |
| Amounts payable within one year | 42/48 | €26,105 | €50,169 | +€24,063 | +92.2% |
| Trade debts | 44 | €2,275 | €3,544 | +€1,269 | +55.8% |
| Suppliers | 440/4 | €2,275 | €3,544 | +€1,269 | +55.8% |
| Taxes, remuneration and social security | 45 | €22,020 | €4,770 | -€17,250 | -78.3% |
| Taxes | 450/3 | €20,132 | €2,868 | -€17,264 | -85.8% |
| Remuneration and social security | 454/9 | €1,889 | €1,903 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €1,810 | €41,855 | +€40,045 | +2212.7% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Non-recurring operating income | 76A | - | €5,296 | +€5,296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,673 | €12,231 | +€3,557 | +41.0% |
| Other operating charges | 640/8 | €640 | €1,121 | +€481 | +75.1% |
| Gross operating margin | 9900 | €102,751 | €99,979 | -€2,771 | -2.7% |
| Operating profit (loss) | 9901 | €93,437 | €86,627 | -€6,810 | -7.3% |
| Financial charges | 65/66B | €39 | €94 | +€55 | +139.5% |
| Recurring financial charges | 65 | €39 | €94 | +€55 | +139.5% |
| Profit (loss) for the period before taxes | 9903 | €93,398 | €86,533 | -€6,865 | -7.3% |
| Income taxes | 67/77 | €19,505 | €17,997 | -€1,508 | -7.7% |
| Profit (loss) for the period | 9904 | €73,892 | €68,536 | -€5,356 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,892 | €68,536 | -€5,356 | -7.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.