FAMDECO: 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.
FAMDECO
Largest movements
- Cash +€32,941
up €32,941 (+316%), from €10,410 to €43,351
mainly Depreciation (+€19,881) and Net result for the year (+€13,458)
- Tangible fixed assets -€19,881
down €19,881 (-6.5%), from €304,536 to €284,656
of which Land and buildings: -€19,219
- Profit (loss) carried forward +€13,458
up €13,458 (+61.2%), from -€21,984 to -€8,526
- Gross operating margin +€4,101
up €4,101 (+13.1%), from €31,365 to €35,466
- Depreciation -€925
down €925 (-4.4%), from €20,805 to €19,881
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 | €316,233 | €329,701 | +€13,468 | +4.3% |
| Fixed assets | 21/28 | €304,536 | €284,656 | -€19,881 | -6.5% |
| Tangible fixed assets | 22/27 | €304,536 | €284,656 | -€19,881 | -6.5% |
| Land and buildings | 22 | €301,531 | €282,312 | -€19,219 | -6.4% |
| Plant, machinery and equipment | 23 | €3,005 | €2,344 | -€661 | -22.0% |
| Current assets | 29/58 | €11,697 | €45,045 | +€33,348 | +285% |
| Amounts receivable within one year | 40/41 | €1,287 | €1,694 | +€407 | +31.6% |
| Trade receivables | 40 | €1,252 | €1,652 | +€400 | +32.0% |
| Other amounts receivable | 41 | €35 | €43 | +€7 | +19.9% |
| Cash at bank and in hand | 54/58 | €10,410 | €43,351 | +€32,941 | +316% |
| Total equity and liabilities | 10/49 | €316,233 | €329,701 | +€13,468 | +4.3% |
| Equity | 10/15 | €53,233 | €66,691 | +€13,458 | +25.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €217 | €217 | = | 0.0% |
| Non-distributable reserves | 130/1 | €217 | €217 | = | 0.0% |
| Reserves not available under the articles | 1311 | €217 | €217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,984 | -€8,526 | +€13,458 | +61.2% |
| Amounts payable | 17/49 | €263,000 | €263,010 | +€10 | 0.0% |
| Amounts payable after more than one year | 17 | €263,000 | €263,000 | = | 0.0% |
| Financial debts | 170/4 | €263,000 | €263,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €10 | +€10 | |
| Trade debts | 44 | - | €10 | +€10 | |
| Suppliers | 440/4 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,805 | €19,881 | -€925 | -4.4% |
| Other operating charges | 640/8 | €1,900 | €2,025 | +€125 | +6.6% |
| Gross operating margin | 9900 | €31,365 | €35,466 | +€4,101 | +13.1% |
| Operating profit (loss) | 9901 | €8,660 | €13,560 | +€4,900 | +56.6% |
| Financial income | 75/76B | €66 | €0 | -€66 | -100% |
| Recurring financial income | 75 | €66 | €0 | -€66 | -100% |
| Financial charges | 65/66B | €76 | €102 | +€26 | +34.0% |
| Recurring financial charges | 65 | €76 | €102 | +€26 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €8,650 | €13,458 | +€4,808 | +55.6% |
| Profit (loss) for the period | 9904 | €8,650 | €13,458 | +€4,808 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,650 | €13,458 | +€4,808 | +55.6% |
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 31 October 2026 via checked.be.