FUME: 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.
FUME
Largest movements
- Cash +€59,273
up €59,273 (+2,197%), from €2,698 to €61,971
mainly Net result for the year (+€63,605) and Tax, wage and social debts (+€22,452)
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year +€4,916
up €4,916 (+6.6%), from €74,390 to €79,306
of which Other amounts receivable: +€16,007
- Deferred charges and accrued income +€2,114
up €2,114, from €0 to €2,114
- Profit (loss) carried forward +€63,605
up €63,605, from €0 to €63,605
- Tax, wage and social debts +€22,452
up €22,452 (+316%), from €7,115 to €29,567
- Trade debts +€2,179
up €2,179 (+221%), from €987 to €3,166
- Gross operating margin +€37,262
up €37,262 (+82.2%), from €45,314 to €82,576
- Taxes +€10,059
up €10,059 (+120%), from €8,414 to €18,473
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 | €81,373 | €168,109 | +€86,736 | +107% |
| Fixed assets | 21/28 | €4,285 | €4,717 | +€433 | +10.1% |
| Tangible fixed assets | 22/27 | €4,285 | €4,717 | +€433 | +10.1% |
| Plant, machinery and equipment | 23 | €3,976 | €4,575 | +€599 | +15.1% |
| Furniture and vehicles | 24 | €309 | €142 | -€166 | -53.9% |
| Current assets | 29/58 | €77,088 | €163,392 | +€86,303 | +112% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €74,390 | €79,306 | +€4,916 | +6.6% |
| Trade receivables | 40 | €35,291 | €24,200 | -€11,091 | -31.4% |
| Other amounts receivable | 41 | €39,099 | €55,106 | +€16,007 | +40.9% |
| Cash at bank and in hand | 54/58 | €2,698 | €61,971 | +€59,273 | +2,197% |
| Deferred charges and accrued income | 490/1 | €0 | €2,114 | +€2,114 | |
| Total equity and liabilities | 10/49 | €81,373 | €168,109 | +€86,736 | +107% |
| Equity | 10/15 | €70,271 | €133,875 | +€63,605 | +90.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €69,271 | €69,271 | = | 0.0% |
| Distributable reserves | 133 | €69,271 | €69,271 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €63,605 | +€63,605 | |
| Amounts payable | 17/49 | €11,102 | €34,233 | +€23,132 | +208% |
| Amounts payable within one year | 42/48 | €9,602 | €34,233 | +€24,632 | +257% |
| Trade debts | 44 | €987 | €3,166 | +€2,179 | +221% |
| Suppliers | 440/4 | €987 | €3,166 | +€2,179 | +221% |
| Taxes, remuneration and social security | 45 | €7,115 | €29,567 | +€22,452 | +316% |
| Taxes | 450/3 | €7,115 | €29,567 | +€22,452 | +316% |
| Other amounts payable | 47/48 | €1,500 | €1,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €0 | -€1,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,704 | €1,836 | +€133 | +7.8% |
| Other operating charges | 640/8 | €362 | €488 | +€126 | +34.8% |
| Gross operating margin | 9900 | €45,314 | €82,576 | +€37,262 | +82.2% |
| Operating profit (loss) | 9901 | €43,249 | €80,252 | +€37,003 | +85.6% |
| Financial income | 75/76B | €1,845 | €2,411 | +€566 | +30.7% |
| Recurring financial income | 75 | €1,845 | €2,411 | +€566 | +30.7% |
| Financial charges | 65/66B | €496 | €585 | +€89 | +17.9% |
| Recurring financial charges | 65 | €496 | €585 | +€89 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €44,598 | €82,078 | +€37,480 | +84.0% |
| Income taxes | 67/77 | €8,414 | €18,473 | +€10,059 | +120% |
| Profit (loss) for the period | 9904 | €36,184 | €63,605 | +€27,421 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,184 | €63,605 | +€27,421 | +75.8% |
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 27 October 2026 via checked.be.