FAM-CHIR: 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-CHIR
Largest movements
- Receivables after one year -€6,933
no longer reported in 2025 (was €6,933)
- Deferred charges and accrued income -€4,984
no longer reported in 2025 (was €4,984)
- Current portion of long-term debt -€20,000
no longer reported in 2025 (was €20,000)
- Other debts +€5,324
new in 2025: €5,324
- Profit (loss) carried forward +€4,601
up €4,601 (+9.3%), from €49,377 to €53,978
- Tax, wage and social debts -€2,708
down €2,708 (-6.7%), from €40,278 to €37,570
of which Taxes: -€2,702
- Gross operating margin +€23,109
up €23,109 (+13.4%), from €172,459 to €195,568
- Taxes +€3,539
up €3,539 (+8.3%), from €42,823 to €46,362
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 | €113,118 | €101,014 | -€12,104 | -10.7% |
| Fixed assets | 21/28 | €2,045 | €2,924 | +€879 | +43.0% |
| Tangible fixed assets | 22/27 | €2,045 | €2,924 | +€879 | +43.0% |
| Furniture and vehicles | 24 | €2,045 | €2,924 | +€879 | +43.0% |
| Current assets | 29/58 | €111,073 | €98,090 | -€12,983 | -11.7% |
| Amounts receivable after more than one year | 29 | €6,933 | - | -€6,933 | |
| Other amounts receivable | 291 | €6,933 | - | -€6,933 | |
| Cash at bank and in hand | 54/58 | €99,156 | €98,090 | -€1,066 | -1.1% |
| Deferred charges and accrued income | 490/1 | €4,984 | - | -€4,984 | |
| Total equity and liabilities | 10/49 | €113,118 | €101,014 | -€12,104 | -10.7% |
| Equity | 10/15 | €51,232 | €55,833 | +€4,601 | +9.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,377 | €53,978 | +€4,601 | +9.3% |
| Amounts payable | 17/49 | €61,886 | €45,181 | -€16,705 | -27.0% |
| Amounts payable within one year | 42/48 | €61,886 | €45,181 | -€16,705 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | - | -€20,000 | |
| Financial debts | 43 | €26 | - | -€26 | |
| Credit institutions | 430/8 | €26 | - | -€26 | |
| Trade debts | 44 | €1,583 | €2,287 | +€704 | +44.5% |
| Suppliers | 440/4 | €1,583 | €2,287 | +€704 | +44.5% |
| Taxes, remuneration and social security | 45 | €40,278 | €37,570 | -€2,708 | -6.7% |
| Taxes | 450/3 | €40,272 | €37,570 | -€2,702 | -6.7% |
| Remuneration and social security | 454/9 | €6 | - | -€6 | |
| Other amounts payable | 47/48 | - | €5,324 | +€5,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,897 | €1,486 | -€1,411 | -48.7% |
| Other operating charges | 640/8 | €1,092 | €293 | -€799 | -73.2% |
| Gross operating margin | 9900 | €172,459 | €195,568 | +€23,109 | +13.4% |
| Operating profit (loss) | 9901 | €168,470 | €193,790 | +€25,320 | +15.0% |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Financial charges | 65/66B | €693 | €404 | -€289 | -41.7% |
| Recurring financial charges | 65 | €693 | €404 | -€289 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €167,777 | €193,463 | +€25,686 | +15.3% |
| Income taxes | 67/77 | €42,823 | €46,362 | +€3,539 | +8.3% |
| Profit (loss) for the period | 9904 | €124,953 | €147,101 | +€22,148 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €124,953 | €147,101 | +€22,148 | +17.7% |
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 24 October 2026 via checked.be.