Famcor: 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.
Famcor
Largest movements
- Tangible fixed assets +€2.5m
up €2.5m (+105%), from €2.4m to €4.9m
- Cash -€141,247
down €141,247 (-90.2%), from €156,576 to €15,329
mainly Investment in fixed assets (net) (-€2.7m) and Net result for the year (-€21,102)
- Debts after one year +€1.2m
up €1.2m (+141%), from €860,497 to €2.1m
- Other debts +€1.1m
up €1.1m (+163%), from €693,462 to €1.8m
- Current portion of long-term debt +€58,749
up €58,749 (+40.3%), from €145,883 to €204,632
- Depreciation +€121,549
up €121,549 (+194%), from €62,710 to €184,259
- Financial charges +€52,806
up €52,806 (+64.9%), from €81,411 to €134,217
- Taxes -€46,359
down €46,359 (-100%), from €46,359 to €0
- Gross operating margin +€30,065
up €30,065 (+10.5%), from €286,774 to €316,839
- Other operating charges +€19,616
new in 2025: €19,616
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 | €2,572,061 | €4,941,110 | +€2.4m | +92.1% |
| Fixed assets | 21/28 | €2,392,819 | €4,906,328 | +€2.5m | +105% |
| Tangible fixed assets | 22/27 | €2,392,819 | €4,906,328 | +€2.5m | +105% |
| Land and buildings | 22 | €2,392,819 | €4,906,328 | +€2.5m | +105% |
| Current assets | 29/58 | €179,242 | €34,782 | -€144,460 | -80.6% |
| Amounts receivable within one year | 40/41 | €20,395 | €13,065 | -€7,330 | -35.9% |
| Trade receivables | 40 | €6,373 | €0 | -€6,373 | -100% |
| Other amounts receivable | 41 | €14,022 | €13,065 | -€957 | -6.8% |
| Cash at bank and in hand | 54/58 | €156,576 | €15,329 | -€141,247 | -90.2% |
| Deferred charges and accrued income | 490/1 | €2,271 | €6,387 | +€4,116 | +181% |
| Total equity and liabilities | 10/49 | €2,572,061 | €4,941,110 | +€2.4m | +92.1% |
| Equity | 10/15 | €790,451 | €769,349 | -€21,102 | -2.7% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €552,665 | €552,665 | -€0 | 0.0% |
| Distributable reserves | 133 | €552,665 | €552,665 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €112,786 | €91,684 | -€21,102 | -18.7% |
| Amounts payable | 17/49 | €1,781,610 | €4,171,761 | +€2.4m | +134% |
| Amounts payable after more than one year | 17 | €860,497 | €2,072,531 | +€1.2m | +141% |
| Financial debts | 170/4 | €860,497 | €2,072,531 | +€1.2m | +141% |
| Amounts payable within one year | 42/48 | €849,042 | €2,027,055 | +€1.2m | +139% |
| Current portion of amounts payable after more than one year | 42 | €145,883 | €204,632 | +€58,749 | +40.3% |
| Trade debts | 44 | - | €2,054 | +€2,054 | |
| Suppliers | 440/4 | - | €2,054 | +€2,054 | |
| Taxes, remuneration and social security | 45 | €9,697 | €0 | -€9,697 | -100% |
| Taxes | 450/3 | €9,697 | €0 | -€9,697 | -100% |
| Other amounts payable | 47/48 | €693,462 | €1,820,370 | +€1.1m | +163% |
| Accrued charges and deferred income | 492/3 | €72,071 | €72,175 | +€104 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,710 | €184,259 | +€121,549 | +194% |
| Other operating charges | 640/8 | - | €19,616 | +€19,616 | |
| Gross operating margin | 9900 | €286,774 | €316,839 | +€30,065 | +10.5% |
| Operating profit (loss) | 9901 | €224,064 | €112,964 | -€111,100 | -49.6% |
| Financial income | 75/76B | €2,279 | €151 | -€2,128 | -93.4% |
| Recurring financial income | 75 | €2,279 | €151 | -€2,128 | -93.4% |
| Financial charges | 65/66B | €81,411 | €134,217 | +€52,806 | +64.9% |
| Recurring financial charges | 65 | €81,411 | €134,217 | +€52,806 | +64.9% |
| Profit (loss) for the period before taxes | 9903 | €144,932 | -€21,102 | -€166,034 | |
| Income taxes | 67/77 | €46,359 | €0 | -€46,359 | -100% |
| Profit (loss) for the period | 9904 | €98,573 | -€21,102 | -€119,675 | |
| Profit (loss) for the period to be appropriated | 9905 | €98,573 | -€21,102 | -€119,675 |
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 13 October 2026 via checked.be.