FYM 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.
FYM Consulting
Largest movements
- Receivables within one year +€31,370
up €31,370 (+107%), from €29,316 to €60,686
of which Other amounts receivable: +€27,559
- Cash -€24,465
down €24,465 (-92.4%), from €26,485 to €2,020
mainly Receivables within one year (-€31,370) and Tax, wage and social debts (-€5,916)
- Deferred charges and accrued income +€1,890
up €1,890 (+132%), from €1,431 to €3,321
- Tangible fixed assets +€1,157
new in 2025: €1,157
- Profit (loss) carried forward +€13,829
up €13,829 (+32.0%), from €43,209 to €57,038
- Tax, wage and social debts -€5,916
down €5,916 (-58.2%), from €10,160 to €4,244
of which Taxes: -€7,732
- Trade debts +€2,039
up €2,039 (+150%), from €1,364 to €3,403
- Gross operating margin -€22,513
down €22,513 (-46.5%), from €48,377 to €25,864
- Taxes -€3,025
down €3,025 (-29.1%), from €10,396 to €7,370
- Financial charges +€1,762
up €1,762 (+88.3%), from €1,996 to €3,758
- Other operating charges +€962
up €962 (+172%), from €560 to €1,522
- Financial income +€770
up €770 (+319%), from €242 to €1,012
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 | €57,232 | €67,185 | +€9,952 | +17.4% |
| Fixed assets | 21/28 | - | €1,157 | +€1,157 | |
| Tangible fixed assets | 22/27 | - | €1,157 | +€1,157 | |
| Furniture and vehicles | 24 | - | €1,157 | +€1,157 | |
| Current assets | 29/58 | €57,232 | €66,027 | +€8,795 | +15.4% |
| Amounts receivable within one year | 40/41 | €29,316 | €60,686 | +€31,370 | +107% |
| Trade receivables | 40 | €16,517 | €20,328 | +€3,812 | +23.1% |
| Other amounts receivable | 41 | €12,799 | €40,358 | +€27,559 | +215% |
| Cash at bank and in hand | 54/58 | €26,485 | €2,020 | -€24,465 | -92.4% |
| Deferred charges and accrued income | 490/1 | €1,431 | €3,321 | +€1,890 | +132% |
| Total equity and liabilities | 10/49 | €57,232 | €67,185 | +€9,952 | +17.4% |
| Equity | 10/15 | €45,709 | €59,538 | +€13,829 | +30.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,209 | €57,038 | +€13,829 | +32.0% |
| Amounts payable | 17/49 | €11,523 | €7,647 | -€3,877 | -33.6% |
| Amounts payable within one year | 42/48 | €11,523 | €7,647 | -€3,877 | -33.6% |
| Trade debts | 44 | €1,364 | €3,403 | +€2,039 | +150% |
| Suppliers | 440/4 | €1,364 | €3,403 | +€2,039 | +150% |
| Taxes, remuneration and social security | 45 | €10,160 | €4,244 | -€5,916 | -58.2% |
| Taxes | 450/3 | €10,160 | €2,428 | -€7,732 | -76.1% |
| Remuneration and social security | 454/9 | - | €1,817 | +€1,817 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €370 | €100 | -€270 | -73.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €296 | +€296 | |
| Other operating charges | 640/8 | €560 | €1,522 | +€962 | +172% |
| Gross operating margin | 9900 | €48,377 | €25,864 | -€22,513 | -46.5% |
| Operating profit (loss) | 9901 | €47,448 | €23,946 | -€23,501 | -49.5% |
| Financial income | 75/76B | €242 | €1,012 | +€770 | +319% |
| Recurring financial income | 75 | €242 | €1,012 | +€770 | +319% |
| Financial charges | 65/66B | €1,996 | €3,758 | +€1,762 | +88.3% |
| Recurring financial charges | 65 | €1,996 | €3,758 | +€1,762 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | €45,693 | €21,200 | -€24,493 | -53.6% |
| Income taxes | 67/77 | €10,396 | €7,370 | -€3,025 | -29.1% |
| Profit (loss) for the period | 9904 | €35,297 | €13,829 | -€21,468 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,297 | €13,829 | -€21,468 | -60.8% |
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 17 October 2026 via checked.be.