FAMA A.Y.E: what changed
Two fiscal 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.
FAMA A.Y.E
Largest movements
- Cash -€21,811
down €21,811 (-49.6%), from €43,931 to €22,120
mainly Receivables within one year (-€15,672) and Tax, wage and social debts (-€13,231)
- Receivables within one year +€15,672
up €15,672 (+535.8%), from €2,925 to €18,597
of which Trade receivables: +€16,991
- Tax, wage and social debts -€13,231
down €13,231 (-62.5%), from €21,176 to €7,945
of which Remuneration and social security: -€14,814
- Profit (loss) carried forward +€6,349
up €6,349 (+25.0%), from €25,381 to €31,729
- Trade debts +€743
up €743 (+248.6%), from €299 to €1,042
- Gross operating margin -€24,282
down €24,282 (-74.9%), from €32,417 to €8,135
- Taxes -€4,771
down €4,771 (-75.0%), from €6,358 to €1,587
- Other operating charges -€489
no longer reported in 2025 (was €489)
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.
Cash bridge derived
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 | €46,856 | €40,717 | -€6,139 | -13.1% |
| Current assets | 29/58 | €46,856 | €40,717 | -€6,139 | -13.1% |
| Amounts receivable within one year | 40/41 | €2,925 | €18,597 | +€15,672 | +535.8% |
| Trade receivables | 40 | - | €16,991 | +€16,991 | |
| Other amounts receivable | 41 | €2,925 | €1,606 | -€1,319 | -45.1% |
| Cash at bank and in hand | 54/58 | €43,931 | €22,120 | -€21,811 | -49.6% |
| Total equity and liabilities | 10/49 | €46,856 | €40,717 | -€6,139 | -13.1% |
| Equity | 10/15 | €25,382 | €31,730 | +€6,349 | +25.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,381 | €31,729 | +€6,349 | +25.0% |
| Amounts payable | 17/49 | €21,475 | €8,987 | -€12,488 | -58.2% |
| Amounts payable within one year | 42/48 | €21,475 | €8,987 | -€12,488 | -58.2% |
| Trade debts | 44 | €299 | €1,042 | +€743 | +248.6% |
| Suppliers | 440/4 | €299 | €1,042 | +€743 | +248.6% |
| Taxes, remuneration and social security | 45 | €21,176 | €7,945 | -€13,231 | -62.5% |
| Taxes | 450/3 | €6,362 | €7,945 | +€1,583 | +24.9% |
| Remuneration and social security | 454/9 | €14,814 | - | -€14,814 | |
| Other operating charges | 640/8 | €489 | - | -€489 | |
| Gross operating margin | 9900 | €32,417 | €8,135 | -€24,282 | -74.9% |
| Operating profit (loss) | 9901 | €31,928 | €8,135 | -€23,793 | -74.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €205 | €201 | -€3 | -1.6% |
| Recurring financial charges | 65 | €205 | €201 | -€3 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €31,723 | €7,936 | -€23,787 | -75.0% |
| Income taxes | 67/77 | €6,358 | €1,587 | -€4,771 | -75.0% |
| Profit (loss) for the period | 9904 | €25,365 | €6,349 | -€19,017 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,365 | €6,349 | -€19,017 | -75.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.