FAMA BUSINESS: 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.
FAMA BUSINESS
Largest movements
- Receivables within one year +€66,379
up €66,379 (+67.1%), from €98,869 to €165,247
of which Other amounts receivable: +€75,683
- Tangible fixed assets -€15,999
down €15,999 (-37.7%), from €42,444 to €26,445
- Cash +€14,593
up €14,593 (+165%), from €8,851 to €23,444
mainly Net result for the year (+€44,170) and Depreciation (+€15,999)
- Profit (loss) carried forward +€44,170
up €44,170 (+38.3%), from €115,209 to €159,379
- Tax, wage and social debts +€15,146
up €15,146 (+48.5%), from €31,241 to €46,387
of which Taxes: +€12,026
- Trade debts +€4,699
up €4,699 (+10.1%), from €46,559 to €51,258
- Gross operating margin -€63,651
down €63,651 (-46.0%), from €138,432 to €74,781
- Taxes -€8,519
down €8,519 (-32.9%), from €25,893 to €17,374
- Financial income +€5,609
up €5,609 (+316%), from €1,773 to €7,382
- Depreciation -€3,353
down €3,353 (-17.3%), from €19,352 to €15,999
- Staff costs +€3,119
new in 2025: €3,119
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 | €200,010 | €264,024 | +€64,014 | +32.0% |
| Fixed assets | 21/28 | €42,444 | €26,445 | -€15,999 | -37.7% |
| Tangible fixed assets | 22/27 | €42,444 | €26,445 | -€15,999 | -37.7% |
| Furniture and vehicles | 24 | €42,444 | €26,445 | -€15,999 | -37.7% |
| Current assets | 29/58 | €157,566 | €237,579 | +€80,014 | +50.8% |
| Amounts receivable after more than one year | 29 | €48,621 | €48,621 | = | 0.0% |
| Other amounts receivable | 291 | €48,621 | €48,621 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €98,869 | €165,247 | +€66,379 | +67.1% |
| Trade receivables | 40 | €18,749 | €9,444 | -€9,305 | -49.6% |
| Other amounts receivable | 41 | €80,120 | €155,803 | +€75,683 | +94.5% |
| Cash at bank and in hand | 54/58 | €8,851 | €23,444 | +€14,593 | +165% |
| Deferred charges and accrued income | 490/1 | €1,225 | €267 | -€958 | -78.2% |
| Total equity and liabilities | 10/49 | €200,010 | €264,024 | +€64,014 | +32.0% |
| Equity | 10/15 | €122,209 | €166,379 | +€44,170 | +36.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,209 | €159,379 | +€44,170 | +38.3% |
| Amounts payable | 17/49 | €77,800 | €97,645 | +€19,844 | +25.5% |
| Amounts payable within one year | 42/48 | €77,800 | €97,645 | +€19,844 | +25.5% |
| Trade debts | 44 | €46,559 | €51,258 | +€4,699 | +10.1% |
| Suppliers | 440/4 | €46,559 | €51,258 | +€4,699 | +10.1% |
| Taxes, remuneration and social security | 45 | €31,241 | €46,387 | +€15,146 | +48.5% |
| Taxes | 450/3 | €31,241 | €43,268 | +€12,026 | +38.5% |
| Remuneration and social security | 454/9 | - | €3,119 | +€3,119 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €3,119 | +€3,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,352 | €15,999 | -€3,353 | -17.3% |
| Other operating charges | 640/8 | €2,450 | €254 | -€2,196 | -89.6% |
| Gross operating margin | 9900 | €138,432 | €74,781 | -€63,651 | -46.0% |
| Operating profit (loss) | 9901 | €116,630 | €55,408 | -€61,222 | -52.5% |
| Financial income | 75/76B | €1,773 | €7,382 | +€5,609 | +316% |
| Recurring financial income | 75 | €1,773 | €7,382 | +€5,609 | +316% |
| Financial charges | 65/66B | €2,347 | €1,246 | -€1,101 | -46.9% |
| Recurring financial charges | 65 | €2,347 | €1,246 | -€1,101 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €116,056 | €61,544 | -€54,512 | -47.0% |
| Income taxes | 67/77 | €25,893 | €17,374 | -€8,519 | -32.9% |
| Profit (loss) for the period | 9904 | €90,163 | €44,170 | -€45,993 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €90,163 | €44,170 | -€45,993 | -51.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.