Fam-C: 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.
Fam-C
Largest movements
- Current investments +€69,000
up €69,000 (+14.5%), from €477,062 to €546,062
- Receivables within one year +€58,396
up €58,396 (+132%), from €44,191 to €102,587
of which Other amounts receivable: +€36,013
- Cash -€13,453
down €13,453 (-16.0%), from €84,297 to €70,844
mainly Contributions, distributions and other (-€118,248) and Current investments (-€69,000)
- Reserves +€84,437
up €84,437 (+10.2%), from €827,235 to €911,672
- Tax, wage and social debts +€25,261
up €25,261 (+95.4%), from €26,478 to €51,739
of which Taxes: +€27,767
- Gross operating margin -€20,460
down €20,460 (-6.0%), from €342,428 to €321,968
- Taxes -€7,303
down €7,303 (-7.5%), from €97,258 to €89,956
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 | €883,342 | €997,581 | +€114,239 | +12.9% |
| Fixed assets | 21/28 | €274,986 | €275,013 | +€27 | 0.0% |
| Tangible fixed assets | 22/27 | €274,986 | €275,013 | +€27 | 0.0% |
| Land and buildings | 22 | €234,037 | €217,320 | -€16,717 | -7.1% |
| Furniture and vehicles | 24 | €33,217 | €33,460 | +€244 | +0.7% |
| Other tangible fixed assets | 26 | €7,732 | €24,233 | +€16,501 | +213% |
| Current assets | 29/58 | €608,356 | €722,568 | +€114,212 | +18.8% |
| Amounts receivable within one year | 40/41 | €44,191 | €102,587 | +€58,396 | +132% |
| Trade receivables | 40 | €17,730 | €40,113 | +€22,383 | +126% |
| Other amounts receivable | 41 | €26,461 | €62,474 | +€36,013 | +136% |
| Current investments | 50/53 | €477,062 | €546,062 | +€69,000 | +14.5% |
| Cash at bank and in hand | 54/58 | €84,297 | €70,844 | -€13,453 | -16.0% |
| Deferred charges and accrued income | 490/1 | €2,807 | €3,076 | +€269 | +9.6% |
| Total equity and liabilities | 10/49 | €883,342 | €997,581 | +€114,239 | +12.9% |
| Equity | 10/15 | €840,016 | €924,453 | +€84,437 | +10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €827,235 | €911,672 | +€84,437 | +10.2% |
| Distributable reserves | 133 | €827,235 | €911,672 | +€84,437 | +10.2% |
| Profit (loss) carried forward | 14 | €381 | €381 | = | 0.0% |
| Amounts payable | 17/49 | €43,326 | €73,128 | +€29,802 | +68.8% |
| Amounts payable within one year | 42/48 | €43,006 | €73,128 | +€30,122 | +70.0% |
| Current portion of amounts payable after more than one year | 42 | €12,667 | €13,655 | +€988 | +7.8% |
| Trade debts | 44 | €3,861 | €7,733 | +€3,872 | +100% |
| Suppliers | 440/4 | €3,861 | €7,733 | +€3,872 | +100% |
| Taxes, remuneration and social security | 45 | €26,478 | €51,739 | +€25,261 | +95.4% |
| Taxes | 450/3 | €23,972 | €51,739 | +€27,767 | +116% |
| Remuneration and social security | 454/9 | €2,506 | - | -€2,506 | |
| Accrued charges and deferred income | 492/3 | €320 | - | -€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,229 | €28,478 | +€1,249 | +4.6% |
| Other operating charges | 640/8 | €846 | €576 | -€270 | -31.9% |
| Gross operating margin | 9900 | €342,428 | €321,968 | -€20,460 | -6.0% |
| Operating profit (loss) | 9901 | €314,353 | €292,913 | -€21,439 | -6.8% |
| Financial income | 75/76B | €1,538 | €1,878 | +€340 | +22.1% |
| Recurring financial income | 75 | €1,538 | €1,878 | +€340 | +22.1% |
| Financial charges | 65/66B | €457 | €2,150 | +€1,693 | +371% |
| Recurring financial charges | 65 | €457 | €2,150 | +€1,693 | +371% |
| Profit (loss) for the period before taxes | 9903 | €315,434 | €292,642 | -€22,792 | -7.2% |
| Income taxes | 67/77 | €97,258 | €89,956 | -€7,303 | -7.5% |
| Profit (loss) for the period | 9904 | €218,175 | €202,686 | -€15,490 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €218,175 | €202,686 | -€15,490 | -7.1% |
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 23 October 2026 via checked.be.