FAMCOOP: 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.
FAMCOOP
Largest movements
- Receivables within one year -€25,928
down €25,928 (-94.8%), from €27,339 to €1,410
of which Trade receivables: -€23,590
- Tangible fixed assets -€6,405
no longer reported in 2025 (was €6,405)
- Deferred charges and accrued income +€5,992
new in 2025: €5,992
- Cash +€4,557
up €4,557 (+529%), from €862 to €5,418
mainly Receivables within one year (+€25,928) and Net result for the year (+€20,456)
- Other debts -€27,232
down €27,232 (-72.4%), from €37,602 to €10,370
- Profit (loss) carried forward +€20,456
up €20,456 (+62.2%), from -€32,867 to -€12,411
- Debts after one year -€20,000
no longer reported in 2025 (was €20,000)
- Trade debts +€3,898
new in 2025: €3,898
- Tax, wage and social debts +€1,094
new in 2025: €1,094
- Turnover +€34,636
up €34,636 (+45.9%), from €75,381 to €110,016
- Gross operating margin +€23,041
up €23,041 (+66.1%), from €34,858 to €57,899
- Purchases and services +€11,595
up €11,595 (+28.6%), from €40,523 to €52,118
- Staff costs +€9,625
up €9,625 (+38.0%), from €25,350 to €34,975
- Depreciation -€3,202
no longer reported in 2025 (was €3,202)
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 | €34,655 | €12,871 | -€21,784 | -62.9% |
| Fixed assets | 21/28 | €6,455 | €50 | -€6,405 | -99.2% |
| Tangible fixed assets | 22/27 | €6,405 | - | -€6,405 | |
| Furniture and vehicles | 24 | €6,405 | - | -€6,405 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €28,200 | €12,821 | -€15,379 | -54.5% |
| Amounts receivable within one year | 40/41 | €27,339 | €1,410 | -€25,928 | -94.8% |
| Trade receivables | 40 | €25,000 | €1,410 | -€23,590 | -94.4% |
| Other amounts receivable | 41 | €2,339 | - | -€2,339 | |
| Cash at bank and in hand | 54/58 | €862 | €5,418 | +€4,557 | +529% |
| Deferred charges and accrued income | 490/1 | - | €5,992 | +€5,992 | |
| Total equity and liabilities | 10/49 | €34,655 | €12,871 | -€21,784 | -62.9% |
| Equity | 10/15 | -€22,947 | -€2,492 | +€20,456 | +89.1% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €620 | +€620 | |
| Reserves not available under the articles | 1311 | - | €620 | +€620 | |
| Distributable reserves | 133 | €620 | - | -€620 | |
| Profit (loss) carried forward | 14 | -€32,867 | -€12,411 | +€20,456 | +62.2% |
| Amounts payable | 17/49 | €57,602 | €15,362 | -€42,240 | -73.3% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Other amounts payable | 178/9 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €37,602 | €15,362 | -€22,240 | -59.1% |
| Trade debts | 44 | - | €3,898 | +€3,898 | |
| Suppliers | 440/4 | - | €3,898 | +€3,898 | |
| Taxes, remuneration and social security | 45 | - | €1,094 | +€1,094 | |
| Remuneration and social security | 454/9 | - | €1,094 | +€1,094 | |
| Other amounts payable | 47/48 | €37,602 | €10,370 | -€27,232 | -72.4% |
| Turnover | 70 | €75,381 | €110,016 | +€34,636 | +45.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,523 | €52,118 | +€11,595 | +28.6% |
| Remuneration, social security and pensions | 62 | €25,350 | €34,975 | +€9,625 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,202 | - | -€3,202 | |
| Other operating charges | 640/8 | €179 | €2,436 | +€2,257 | +1,260% |
| Gross operating margin | 9900 | €34,858 | €57,899 | +€23,041 | +66.1% |
| Operating profit (loss) | 9901 | €6,126 | €20,488 | +€14,361 | +234% |
| Financial charges | 65/66B | €118 | €32 | -€86 | -72.9% |
| Recurring financial charges | 65 | €118 | €32 | -€86 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €6,008 | €20,456 | +€14,447 | +240% |
| Profit (loss) for the period | 9904 | €6,008 | €20,456 | +€14,447 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €6,008 | €20,456 | +€14,447 | +240% |
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 15 October 2026 via checked.be.