FAMDI: 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.
FAMDI
Largest movements
- Stocks and contracts +€5,620
up €5,620 (+4.5%), from €126,040 to €131,660
- Cash -€1,956
down €1,956 (-45.3%), from €4,316 to €2,359
mainly Stocks and contracts (-€5,620) and Net result for the year (-€2,507)
- Other debts +€7,839
up €7,839 (+8.9%), from €88,438 to €96,277
- Profit (loss) carried forward -€2,507
down €2,507 (-13.3%), from -€18,844 to -€21,351
- Tax, wage and social debts -€2,205
down €2,205 (-20.1%), from €10,965 to €8,761
of which Taxes: -€2,205
- Purchases and services -€11,993
down €11,993 (-26.6%), from €45,029 to €33,037
- Gross operating margin -€4,252
down €4,252, from €1,805 to -€2,447
- Other operating charges -€1,153
no longer reported in 2025 (was €1,153)
- Taxes -€149
no longer reported in 2025 (was €149)
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 | €138,105 | €142,041 | +€3,936 | +2.8% |
| Current assets | 29/58 | €138,105 | €142,041 | +€3,936 | +2.8% |
| Stocks and contracts in progress | 3 | €126,040 | €131,660 | +€5,620 | +4.5% |
| Stocks | 30/36 | €126,040 | €131,660 | +€5,620 | +4.5% |
| Amounts receivable within one year | 40/41 | €7,750 | €8,021 | +€272 | +3.5% |
| Trade receivables | 40 | €2,900 | €2,900 | = | 0.0% |
| Other amounts receivable | 41 | €4,850 | €5,121 | +€272 | +5.6% |
| Cash at bank and in hand | 54/58 | €4,316 | €2,359 | -€1,956 | -45.3% |
| Total equity and liabilities | 10/49 | €138,105 | €142,041 | +€3,936 | +2.8% |
| Equity | 10/15 | €1,616 | -€891 | -€2,507 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,844 | -€21,351 | -€2,507 | -13.3% |
| Amounts payable | 17/49 | €136,489 | €142,932 | +€6,442 | +4.7% |
| Amounts payable within one year | 42/48 | €136,489 | €142,932 | +€6,442 | +4.7% |
| Trade debts | 44 | €37,086 | €37,894 | +€808 | +2.2% |
| Suppliers | 440/4 | €37,086 | €37,894 | +€808 | +2.2% |
| Taxes, remuneration and social security | 45 | €10,965 | €8,761 | -€2,205 | -20.1% |
| Taxes | 450/3 | €2,497 | €292 | -€2,205 | -88.3% |
| Remuneration and social security | 454/9 | €8,469 | €8,469 | = | 0.0% |
| Other amounts payable | 47/48 | €88,438 | €96,277 | +€7,839 | +8.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,029 | €33,037 | -€11,993 | -26.6% |
| Other operating charges | 640/8 | €1,153 | - | -€1,153 | |
| Gross operating margin | 9900 | €1,805 | -€2,447 | -€4,252 | |
| Operating profit (loss) | 9901 | €653 | -€2,447 | -€3,099 | |
| Financial charges | 65/66B | €55 | €60 | +€5 | +9.1% |
| Recurring financial charges | 65 | €55 | €60 | +€5 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €598 | -€2,507 | -€3,104 | |
| Income taxes | 67/77 | €149 | - | -€149 | |
| Profit (loss) for the period | 9904 | €448 | -€2,507 | -€2,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €448 | -€2,507 | -€2,955 |
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 26 October 2026 via checked.be.