FYMACO: what changed
What changed
FYMACO
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€42,513
2024 · €46,951-€4,438
Equity
€611,028
2024 · €568,515+€42,513
Cash
€9,314
2024 · €4,506+€4,807
Balance sheet total
€999,237
2024 · €1.1m-€52,709
Largest movements
Assets
- Receivables within one year -€57,901
down €57,901 (-81.0%), from €71,466 to €13,565
of which Trade receivables: -€58,087
Equity and liabilities
- Debts after one year -€96,239
down €96,239 (-24.7%), from €390,234 to €293,995
of which Other amounts payable: -€89,514
- Profit (loss) carried forward +€22,513
up €22,513 (+5.5%), from €406,050 to €428,562
- Reserves +€20,000
up €20,000 (+115%), from €17,335 to €37,335
of which Distributable reserves: +€20,000
Income statement
- Gross operating margin -€2,423
down €2,423 (-3.1%), from €77,079 to €74,656
- Other operating charges +€2,067
up €2,067 (+204%), from €1,015 to €3,082
- Depreciation +€1,808
up €1,808 (+46.4%), from €3,899 to €5,707
- Taxes -€1,722
down €1,722 (-7.7%), from €22,472 to €20,750
- Financial charges +€1,101
up €1,101 (+41.0%), from €2,684 to €3,785
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€46,951
Gross operating margin
-€2,423
Staff costs
+€323
Depreciation
-€1,808
Write-downs
+€883
Other operating charges
-€2,067
Financial income
+€34
Financial charges
-€1,101
Taxes
+€1,722
Result 2025
€42,513
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€102,126
Investment
-€1,408
Financing
-€95,910
Cash 2024
€4,506
From operations (derived)
+€102,126
Net result for the year
+€42,513
Depreciation
+€5,707
Receivables within one year
+€57,901
Deferred charges and accrued income
-€4,683
Trade debts
+€227
Tax, wage and social debts
+€1,245
Other debts
-€478
Accrued charges and deferred income
-€305
Investment (derived)
-€1,408
Investment in fixed assets (net)
-€1,408
Financing
-€95,910
Debts after one year
-€96,239
Current portion of long-term debt
+€329
Cash 2025
€9,314
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,051,946 | €999,237 | -€52,709 | -5.0% |
| Fixed assets | 21/28 | €975,535 | €971,237 | -€4,298 | -0.4% |
| Tangible fixed assets | 22/27 | €44,021 | €38,314 | -€5,707 | -13.0% |
| Land and buildings | 22 | €40,194 | €35,948 | -€4,246 | -10.6% |
| Furniture and vehicles | 24 | €2,447 | €1,411 | -€1,036 | -42.3% |
| Other tangible fixed assets | 26 | €1,380 | €955 | -€424 | -30.7% |
| Financial fixed assets | 28 | €931,514 | €932,922 | +€1,408 | +0.2% |
| Current assets | 29/58 | €76,412 | €28,001 | -€48,411 | -63.4% |
| Amounts receivable within one year | 40/41 | €71,466 | €13,565 | -€57,901 | -81.0% |
| Trade receivables | 40 | €71,466 | €13,379 | -€58,087 | -81.3% |
| Other amounts receivable | 41 | - | €185 | +€185 | |
| Cash at bank and in hand | 54/58 | €4,506 | €9,314 | +€4,807 | +107% |
| Deferred charges and accrued income | 490/1 | €439 | €5,123 | +€4,683 | +1,066% |
| Total equity and liabilities | 10/49 | €1,051,946 | €999,237 | -€52,709 | -5.0% |
| Equity | 10/15 | €568,515 | €611,028 | +€42,513 | +7.5% |
| Contributions | 10/11 | €145,131 | €145,131 | = | 0.0% |
| Reserves | 13 | €17,335 | €37,335 | +€20,000 | +115% |
| Non-distributable reserves | 130/1 | €17,228 | €17,228 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,228 | €17,228 | = | 0.0% |
| Tax-exempt reserves | 132 | €108 | €108 | = | 0.0% |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €406,050 | €428,562 | +€22,513 | +5.5% |
| Amounts payable | 17/49 | €483,431 | €388,209 | -€95,222 | -19.7% |
| Amounts payable after more than one year | 17 | €390,234 | €293,995 | -€96,239 | -24.7% |
| Financial debts | 170/4 | €27,054 | €20,329 | -€6,725 | -24.9% |
| Other amounts payable | 178/9 | €363,180 | €273,666 | -€89,514 | -24.6% |
| Amounts payable within one year | 42/48 | €92,893 | €94,214 | +€1,322 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €6,397 | €6,725 | +€329 | +5.1% |
| Trade debts | 44 | €5,375 | €5,602 | +€227 | +4.2% |
| Suppliers | 440/4 | €5,375 | €5,602 | +€227 | +4.2% |
| Taxes, remuneration and social security | 45 | €46,602 | €47,847 | +€1,245 | +2.7% |
| Taxes | 450/3 | €45,253 | €46,597 | +€1,344 | +3.0% |
| Remuneration and social security | 454/9 | €1,349 | €1,250 | -€99 | -7.4% |
| Other amounts payable | 47/48 | €34,519 | €34,040 | -€478 | -1.4% |
| Accrued charges and deferred income | 492/3 | €305 | - | -€305 | |
| Remuneration, social security and pensions | 62 | €1,433 | €1,110 | -€323 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,899 | €5,707 | +€1,808 | +46.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€883 | -€883 | |
| Other operating charges | 640/8 | €1,015 | €3,082 | +€2,067 | +204% |
| Gross operating margin | 9900 | €77,079 | €74,656 | -€2,423 | -3.1% |
| Operating profit (loss) | 9901 | €70,733 | €65,640 | -€5,092 | -7.2% |
| Financial income | 75/76B | €1,374 | €1,408 | +€34 | +2.5% |
| Recurring financial income | 75 | €1,374 | €1,408 | +€34 | +2.5% |
| Financial charges | 65/66B | €2,684 | €3,785 | +€1,101 | +41.0% |
| Recurring financial charges | 65 | €2,684 | €3,785 | +€1,101 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €69,422 | €63,263 | -€6,160 | -8.9% |
| Income taxes | 67/77 | €22,472 | €20,750 | -€1,722 | -7.7% |
| Profit (loss) for the period | 9904 | €46,951 | €42,513 | -€4,438 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,951 | €42,513 | -€4,438 | -9.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.