FAM MP: 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 MP
Largest movements
- Cash +€437,354
up €437,354 (+7,894,480%), from €6 to €437,360
mainly Net result for the year (+€356,731) and Investment in fixed assets (net) (+€103,262)
- Tangible fixed assets -€119,953
down €119,953 (-25.7%), from €467,194 to €347,241
- Receivables within one year +€48,461
up €48,461 (+50.2%), from €96,535 to €144,996
of which Other amounts receivable: +€50,034
- Profit (loss) carried forward +€256,731
up €256,731, from -€175,416 to €81,316
- Reserves +€100,000
new in 2025: €100,000
- Gross operating margin +€376,834
up €376,834, from -€5,786 to €371,047
- Taxes +€10,000
new in 2025: €10,000
- Depreciation -€5,748
down €5,748 (-25.6%), from €22,440 to €16,691
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 | €1,663,734 | €2,029,596 | +€365,862 | +22.0% |
| Fixed assets | 21/28 | €467,194 | €347,241 | -€119,953 | -25.7% |
| Tangible fixed assets | 22/27 | €467,194 | €347,241 | -€119,953 | -25.7% |
| Land and buildings | 22 | €467,194 | €347,241 | -€119,953 | -25.7% |
| Current assets | 29/58 | €1,196,541 | €1,682,356 | +€485,815 | +40.6% |
| Amounts receivable after more than one year | 29 | €1,100,000 | €1,100,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,100,000 | €1,100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €96,535 | €144,996 | +€48,461 | +50.2% |
| Trade receivables | 40 | €1,573 | €0 | -€1,573 | -100% |
| Other amounts receivable | 41 | €94,962 | €144,996 | +€50,034 | +52.7% |
| Cash at bank and in hand | 54/58 | €6 | €437,360 | +€437,354 | +7,894,480% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,663,734 | €2,029,596 | +€365,862 | +22.0% |
| Equity | 10/15 | €1,661,584 | €2,018,316 | +€356,731 | +21.5% |
| Contributions | 10/11 | €1,837,000 | €1,837,000 | = | 0.0% |
| Reserves | 13 | - | €100,000 | +€100,000 | |
| Distributable reserves | 133 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | -€175,416 | €81,316 | +€256,731 | |
| Amounts payable | 17/49 | €2,150 | €11,280 | +€9,131 | +425% |
| Amounts payable within one year | 42/48 | €2,150 | €11,280 | +€9,131 | +425% |
| Trade debts | 44 | €2,150 | €1,280 | -€869 | -40.4% |
| Suppliers | 440/4 | €2,150 | €1,280 | -€869 | -40.4% |
| Taxes, remuneration and social security | 45 | - | €10,000 | +€10,000 | |
| Taxes | 450/3 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,440 | €16,691 | -€5,748 | -25.6% |
| Other operating charges | 640/8 | €3,798 | €7,250 | +€3,452 | +90.9% |
| Gross operating margin | 9900 | -€5,786 | €371,047 | +€376,834 | |
| Operating profit (loss) | 9901 | -€32,024 | €347,107 | +€379,130 | |
| Financial income | 75/76B | €18,449 | €19,713 | +€1,264 | +6.9% |
| Recurring financial income | 75 | €18,449 | €19,713 | +€1,264 | +6.9% |
| Financial charges | 65/66B | €0 | €89 | +€89 | |
| Recurring financial charges | 65 | €0 | €89 | +€89 | |
| Profit (loss) for the period before taxes | 9903 | -€13,575 | €366,731 | +€380,306 | |
| Income taxes | 67/77 | - | €10,000 | +€10,000 | |
| Profit (loss) for the period | 9904 | -€13,575 | €356,731 | +€370,306 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,575 | €356,731 | +€370,306 |
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 25 October 2026 via checked.be.