FAM3: 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.
FAM3
Largest movements
- Stocks and contracts +€43,523
up €43,523 (+2.2%), from €2.0m to €2.1m
- Receivables within one year -€43,509
down €43,509 (-91.6%), from €47,512 to €4,003
of which Trade receivables: -€41,027
- Trade debts -€61,697
down €61,697 (-74.3%), from €83,072 to €21,376
- Accrued charges and deferred income +€45,256
up €45,256 (+126%), from €35,899 to €81,155
- Gross operating margin -€47,387
down €47,387 (-30.3%), from €156,361 to €108,973
- Other operating charges -€21,079
down €21,079 (-88.5%), from €23,820 to €2,742
- Financial charges +€19,735
up €19,735 (+25.9%), from €76,191 to €95,926
- Taxes +€2,778
up €2,778 (+4,481%), from €62 to €2,840
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 | €2,084,420 | €2,092,491 | +€8,071 | +0.4% |
| Current assets | 29/58 | €2,084,420 | €2,092,491 | +€8,071 | +0.4% |
| Stocks and contracts in progress | 3 | €2,020,255 | €2,063,779 | +€43,523 | +2.2% |
| Stocks | 30/36 | €2,020,255 | €2,063,779 | +€43,523 | +2.2% |
| Amounts receivable within one year | 40/41 | €47,512 | €4,003 | -€43,509 | -91.6% |
| Trade receivables | 40 | €41,027 | - | -€41,027 | |
| Other amounts receivable | 41 | €6,485 | €4,003 | -€2,482 | -38.3% |
| Cash at bank and in hand | 54/58 | €12,630 | €22,167 | +€9,537 | +75.5% |
| Deferred charges and accrued income | 490/1 | €4,023 | €2,543 | -€1,480 | -36.8% |
| Total equity and liabilities | 10/49 | €2,084,420 | €2,092,491 | +€8,071 | +0.4% |
| Equity | 10/15 | €6,681 | €14,386 | +€7,705 | +115% |
| Reserves | 13 | €7,380 | €14,386 | +€7,006 | +94.9% |
| Distributable reserves | 133 | €7,380 | €14,386 | +€7,006 | +94.9% |
| Profit (loss) carried forward | 14 | -€699 | - | +€699 | |
| Amounts payable | 17/49 | €2,077,739 | €2,078,105 | +€366 | 0.0% |
| Amounts payable within one year | 42/48 | €2,041,839 | €1,996,950 | -€44,889 | -2.2% |
| Financial debts | 43 | €1,946,333 | €1,960,333 | +€14,000 | +0.7% |
| Credit institutions | 430/8 | €1,205,000 | €1,215,000 | +€10,000 | +0.8% |
| Other loans | 439 | €741,333 | €745,333 | +€4,000 | +0.5% |
| Trade debts | 44 | €83,072 | €21,376 | -€61,697 | -74.3% |
| Suppliers | 440/4 | €83,072 | €21,376 | -€61,697 | -74.3% |
| Taxes, remuneration and social security | 45 | €94 | €2,902 | +€2,807 | +2,982% |
| Taxes | 450/3 | €94 | €2,902 | +€2,807 | +2,982% |
| Other amounts payable | 47/48 | €12,339 | €12,339 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €35,899 | €81,155 | +€45,256 | +126% |
| Other operating charges | 640/8 | €23,820 | €2,742 | -€21,079 | -88.5% |
| Gross operating margin | 9900 | €156,361 | €108,973 | -€47,387 | -30.3% |
| Operating profit (loss) | 9901 | €132,540 | €106,232 | -€26,309 | -19.8% |
| Financial income | 75/76B | €1 | €239 | +€239 | +44,202% |
| Recurring financial income | 75 | €1 | €239 | +€239 | +44,202% |
| Financial charges | 65/66B | €76,191 | €95,926 | +€19,735 | +25.9% |
| Recurring financial charges | 65 | €76,191 | €95,926 | +€19,735 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €56,350 | €10,545 | -€45,806 | -81.3% |
| Income taxes | 67/77 | €62 | €2,840 | +€2,778 | +4,481% |
| Profit (loss) for the period | 9904 | €56,288 | €7,705 | -€48,583 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,288 | €7,705 | -€48,583 | -86.3% |
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 13 October 2026 via checked.be.