Famber: 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.
Famber
Largest movements
- Financial fixed assets +€252,096
up €252,096 (+2521.0%), from €10,000 to €262,096
- Receivables within one year -€198,855
down €198,855 (-49.6%), from €400,899 to €202,043
of which Trade receivables: -€197,140
- Deferred charges and accrued income +€33,894
up €33,894 (+835.2%), from €4,058 to €37,952
- Tangible fixed assets -€21,316
down €21,316 (-31.7%), from €67,238 to €45,922
of which Furniture and vehicles: -€19,576
- Cash +€9,639
up €9,639 (+445.4%), from €2,164 to €11,803
mainly Net result for the year (+€277,930) and Receivables within one year (+€198,855)
- Other debts +€101,026
up €101,026 (+63.1%), from €159,995 to €261,021
- Tax, wage and social debts -€13,647
down €13,647 (-9.6%), from €141,993 to €128,346
- Debts after one year -€10,221
down €10,221 (-40.0%), from €25,554 to €15,332
- Gross operating margin -€100,727
down €100,727 (-20.2%), from €498,887 to €398,160
- Taxes -€22,158
down €22,158 (-17.9%), from €124,108 to €101,950
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 | €484,359 | €559,816 | +€75,457 | +15.6% |
| Fixed assets | 21/28 | €77,238 | €308,018 | +€230,780 | +298.8% |
| Tangible fixed assets | 22/27 | €67,238 | €45,922 | -€21,316 | -31.7% |
| Plant, machinery and equipment | 23 | €3,490 | €1,750 | -€1,740 | -49.9% |
| Furniture and vehicles | 24 | €63,748 | €44,172 | -€19,576 | -30.7% |
| Financial fixed assets | 28 | €10,000 | €262,096 | +€252,096 | +2521.0% |
| Current assets | 29/58 | €407,121 | €251,798 | -€155,323 | -38.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €400,899 | €202,043 | -€198,855 | -49.6% |
| Trade receivables | 40 | €398,290 | €201,150 | -€197,140 | -49.5% |
| Other amounts receivable | 41 | €2,609 | €893 | -€1,716 | -65.8% |
| Cash at bank and in hand | 54/58 | €2,164 | €11,803 | +€9,639 | +445.4% |
| Deferred charges and accrued income | 490/1 | €4,058 | €37,952 | +€33,894 | +835.2% |
| Total equity and liabilities | 10/49 | €484,359 | €559,816 | +€75,457 | +15.6% |
| Equity | 10/15 | €126,301 | €126,301 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €126,300 | €126,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €126,300 | €126,300 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €358,058 | €433,515 | +€75,457 | +21.1% |
| Amounts payable after more than one year | 17 | €25,554 | €15,332 | -€10,221 | -40.0% |
| Financial debts | 170/4 | €25,554 | €15,332 | -€10,221 | -40.0% |
| Amounts payable within one year | 42/48 | €332,504 | €418,183 | +€85,679 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €10,221 | €10,221 | = | 0.0% |
| Financial debts | 43 | €10,136 | €10,133 | -€3 | 0.0% |
| Credit institutions | 430/8 | €10,136 | €10,133 | -€3 | 0.0% |
| Trade debts | 44 | €10,159 | €8,462 | -€1,697 | -16.7% |
| Suppliers | 440/4 | €10,159 | €8,462 | -€1,697 | -16.7% |
| Taxes, remuneration and social security | 45 | €141,993 | €128,346 | -€13,647 | -9.6% |
| Taxes | 450/3 | €141,993 | €128,346 | -€13,647 | -9.6% |
| Other amounts payable | 47/48 | €159,995 | €261,021 | +€101,026 | +63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,529 | €21,316 | +€3,788 | +21.6% |
| Other operating charges | 640/8 | €2,752 | €1,328 | -€1,424 | -51.7% |
| Gross operating margin | 9900 | €498,887 | €398,160 | -€100,727 | -20.2% |
| Operating profit (loss) | 9901 | €478,606 | €375,516 | -€103,091 | -21.5% |
| Financial income | 75/76B | €7,285 | €6,421 | -€864 | -11.9% |
| Recurring financial income | 75 | €7,285 | €6,421 | -€864 | -11.9% |
| Financial charges | 65/66B | €4,493 | €2,056 | -€2,437 | -54.2% |
| Recurring financial charges | 65 | €4,493 | €2,056 | -€2,437 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €481,398 | €379,880 | -€101,518 | -21.1% |
| Income taxes | 67/77 | €124,108 | €101,950 | -€22,158 | -17.9% |
| Profit (loss) for the period | 9904 | €357,290 | €277,930 | -€79,360 | -22.2% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €357,290 | €277,930 | -€79,360 | -22.2% |
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 2 October 2026 via checked.be.