Famabel: 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.
Famabel
Largest movements
- Cash -€313,959
down €313,959 (-98.3%), from €319,313 to €5,354
mainly Other debts (-€411,357) and Accrued charges and deferred income (-€135,750)
- Tangible fixed assets -€193,673
down €193,673 (-39.8%), from €486,616 to €292,943
of which Land and buildings: -€163,325
- Receivables within one year -€84,928
down €84,928 (-6.8%), from €1.3m to €1.2m
of which Trade receivables: -€105,802
- Other debts -€411,357
down €411,357 (-48.8%), from €843,537 to €432,180
- Accrued charges and deferred income -€135,750
down €135,750 (-94.4%), from €143,750 to €8,000
- Trade debts -€95,902
down €95,902 (-30.2%), from €317,902 to €222,000
- Gross operating margin -€48,009
down €48,009 (-40.5%), from €118,530 to €70,521
- Depreciation +€27,517
up €27,517 (+524%), from €5,254 to €32,772
- Taxes -€14,895
down €14,895 (-59.4%), from €25,057 to €10,162
- Financial charges +€4,315
up €4,315 (+131%), from €3,295 to €7,610
- Other operating charges +€1,514
up €1,514 (+115%), from €1,322 to €2,836
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 | €2,070,574 | €1,469,681 | -€600,893 | -29.0% |
| Fixed assets | 21/28 | €486,616 | €292,943 | -€193,673 | -39.8% |
| Tangible fixed assets | 22/27 | €486,616 | €292,943 | -€193,673 | -39.8% |
| Land and buildings | 22 | €334,961 | €171,635 | -€163,325 | -48.8% |
| Furniture and vehicles | 24 | €151,655 | €121,308 | -€30,348 | -20.0% |
| Current assets | 29/58 | €1,583,958 | €1,176,738 | -€407,220 | -25.7% |
| Amounts receivable within one year | 40/41 | €1,256,312 | €1,171,384 | -€84,928 | -6.8% |
| Trade receivables | 40 | €149,250 | €43,448 | -€105,802 | -70.9% |
| Other amounts receivable | 41 | €1,107,062 | €1,127,935 | +€20,873 | +1.9% |
| Cash at bank and in hand | 54/58 | €319,313 | €5,354 | -€313,959 | -98.3% |
| Deferred charges and accrued income | 490/1 | €8,333 | - | -€8,333 | |
| Total equity and liabilities | 10/49 | €2,070,574 | €1,469,681 | -€600,893 | -29.0% |
| Equity | 10/15 | €637,076 | €647,829 | +€10,753 | +1.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | €17,779 | €11,332 | -€6,447 | -36.3% |
| Reserves | 13 | €594,297 | €611,497 | +€17,200 | +2.9% |
| Distributable reserves | 133 | €594,297 | €611,497 | +€17,200 | +2.9% |
| Amounts payable | 17/49 | €1,433,498 | €821,852 | -€611,646 | -42.7% |
| Amounts payable after more than one year | 17 | €95,909 | €108,841 | +€12,932 | +13.5% |
| Financial debts | 170/4 | €95,909 | €108,841 | +€12,932 | +13.5% |
| Amounts payable within one year | 42/48 | €1,193,839 | €705,010 | -€488,828 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €22,491 | €28,953 | +€6,461 | +28.7% |
| Financial debts | 43 | €8,543 | - | -€8,543 | |
| Credit institutions | 430/8 | €8,543 | - | -€8,543 | |
| Trade debts | 44 | €317,902 | €222,000 | -€95,902 | -30.2% |
| Suppliers | 440/4 | €317,902 | €222,000 | -€95,902 | -30.2% |
| Taxes, remuneration and social security | 45 | €1,365 | €21,877 | +€20,513 | +1,503% |
| Taxes | 450/3 | €1,365 | €21,877 | +€20,513 | +1,503% |
| Other amounts payable | 47/48 | €843,537 | €432,180 | -€411,357 | -48.8% |
| Accrued charges and deferred income | 492/3 | €143,750 | €8,000 | -€135,750 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,254 | €32,772 | +€27,517 | +524% |
| Other operating charges | 640/8 | €1,322 | €2,836 | +€1,514 | +115% |
| Gross operating margin | 9900 | €118,530 | €70,521 | -€48,009 | -40.5% |
| Operating profit (loss) | 9901 | €111,954 | €34,914 | -€77,040 | -68.8% |
| Financial income | 75/76B | €83 | €57 | -€26 | -31.5% |
| Recurring financial income | 75 | €83 | €57 | -€26 | -31.5% |
| Financial charges | 65/66B | €3,295 | €7,610 | +€4,315 | +131% |
| Recurring financial charges | 65 | €3,295 | €7,610 | +€4,315 | +131% |
| Profit (loss) for the period before taxes | 9903 | €108,742 | €27,361 | -€81,381 | -74.8% |
| Income taxes | 67/77 | €25,057 | €10,162 | -€14,895 | -59.4% |
| Profit (loss) for the period | 9904 | €83,686 | €17,200 | -€66,486 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,686 | €17,200 | -€66,486 | -79.4% |
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 22 October 2026 via checked.be.