FAM4B: 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.
FAM4B
Largest movements
- Tangible fixed assets -€11,811
down €11,811 (-2.9%), from €403,609 to €391,798
- Profit (loss) carried forward -€15,286
down €15,286 (-27.4%), from -€55,805 to -€71,091
- Gross operating margin -€1,182
down €1,182 (-13.2%), from €8,960 to €7,778
- Depreciation -€545
down €545 (-3.5%), from €15,627 to €15,082
- Financial charges -€529
down €529 (-7.3%), from €7,273 to €6,744
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 | €409,249 | €396,368 | -€12,881 | -3.1% |
| Formation expenses | 20 | €234 | €0 | -€234 | -100% |
| Fixed assets | 21/28 | €403,609 | €391,798 | -€11,811 | -2.9% |
| Tangible fixed assets | 22/27 | €403,609 | €391,798 | -€11,811 | -2.9% |
| Land and buildings | 22 | €403,609 | €391,798 | -€11,811 | -2.9% |
| Current assets | 29/58 | €5,405 | €4,570 | -€835 | -15.5% |
| Amounts receivable within one year | 40/41 | €914 | €1,902 | +€988 | +108% |
| Other amounts receivable | 41 | €914 | €1,902 | +€988 | +108% |
| Cash at bank and in hand | 54/58 | €4,492 | €2,668 | -€1,824 | -40.6% |
| Total equity and liabilities | 10/49 | €409,249 | €396,368 | -€12,881 | -3.1% |
| Equity | 10/15 | €14,195 | -€1,091 | -€15,286 | |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,805 | -€71,091 | -€15,286 | -27.4% |
| Amounts payable | 17/49 | €395,054 | €397,459 | +€2,405 | +0.6% |
| Amounts payable after more than one year | 17 | €371,990 | €373,272 | +€1,282 | +0.3% |
| Financial debts | 170/4 | €371,990 | €373,272 | +€1,282 | +0.3% |
| Amounts payable within one year | 42/48 | €19,898 | €20,336 | +€438 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €19,898 | €20,336 | +€438 | +2.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,166 | €3,851 | +€685 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,627 | €15,082 | -€545 | -3.5% |
| Other operating charges | 640/8 | €1,202 | €1,238 | +€36 | +3.0% |
| Gross operating margin | 9900 | €8,960 | €7,778 | -€1,182 | -13.2% |
| Operating profit (loss) | 9901 | -€7,869 | -€8,542 | -€673 | -8.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €7,273 | €6,744 | -€529 | -7.3% |
| Recurring financial charges | 65 | €7,273 | €6,744 | -€529 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,141 | -€15,286 | -€144 | -1.0% |
| Profit (loss) for the period | 9904 | -€15,141 | -€15,286 | -€144 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,141 | -€15,286 | -€144 | -1.0% |
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 22 October 2026 via checked.be.