FAME: 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.
FAME
Largest movements
- Tangible fixed assets -€6,916
down €6,916 (-31.0%), from €22,290 to €15,375
of which Plant, machinery and equipment: -€3,792
- Intangible fixed assets -€3,000
down €3,000 (-22.2%), from €13,500 to €10,500
- Cash +€1,951
up €1,951 (+1.9%), from €102,371 to €104,322
mainly Other debts (+€11,190) and Depreciation (+€9,916)
- Receivables within one year +€1,565
up €1,565 (+76.8%), from €2,039 to €3,604
- Profit (loss) carried forward -€19,481
down €19,481 (-91.6%), from -€21,272 to -€40,752
- Other debts +€11,190
up €11,190 (+10.9%), from €102,912 to €114,102
- Trade debts +€3,240
up €3,240 (+27.1%), from €11,965 to €15,205
- Current portion of long-term debt -€1,745
no longer reported in 2025 (was €1,745)
- Tax, wage and social debts +€1,691
up €1,691 (+8.7%), from €19,443 to €21,134
of which Taxes: +€1,613
- Staff costs +€9,725
up €9,725 (+9.3%), from €104,306 to €114,031
- Depreciation -€1,205
down €1,205 (-10.8%), from €11,121 to €9,916
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 | €155,043 | €150,439 | -€4,604 | -3.0% |
| Fixed assets | 21/28 | €43,242 | €33,327 | -€9,916 | -22.9% |
| Intangible fixed assets | 21 | €13,500 | €10,500 | -€3,000 | -22.2% |
| Tangible fixed assets | 22/27 | €22,290 | €15,375 | -€6,916 | -31.0% |
| Plant, machinery and equipment | 23 | €17,170 | €13,378 | -€3,792 | -22.1% |
| Furniture and vehicles | 24 | €5,120 | €1,996 | -€3,123 | -61.0% |
| Financial fixed assets | 28 | €7,452 | €7,452 | = | 0.0% |
| Current assets | 29/58 | €111,801 | €117,112 | +€5,311 | +4.8% |
| Stocks and contracts in progress | 3 | €4,927 | €5,666 | +€739 | +15.0% |
| Stocks | 30/36 | €4,927 | €5,666 | +€739 | +15.0% |
| Amounts receivable within one year | 40/41 | €2,039 | €3,604 | +€1,565 | +76.8% |
| Trade receivables | 40 | €2,039 | €3,604 | +€1,565 | +76.8% |
| Cash at bank and in hand | 54/58 | €102,371 | €104,322 | +€1,951 | +1.9% |
| Deferred charges and accrued income | 490/1 | €2,464 | €3,521 | +€1,057 | +42.9% |
| Total equity and liabilities | 10/49 | €155,043 | €150,439 | -€4,604 | -3.0% |
| Equity | 10/15 | -€2,272 | -€21,752 | -€19,481 | -857.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Outside capital | 11 | €19,000 | €19,000 | = | 0.0% |
| Other | 1109/19 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,272 | -€40,752 | -€19,481 | -91.6% |
| Amounts payable | 17/49 | €157,315 | €172,191 | +€14,876 | +9.5% |
| Amounts payable after more than one year | 17 | €21,250 | €21,250 | = | 0.0% |
| Financial debts | 170/4 | €21,250 | €21,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €136,064 | €150,941 | +€14,876 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €1,745 | - | -€1,745 | |
| Trade debts | 44 | €11,965 | €15,205 | +€3,240 | +27.1% |
| Suppliers | 440/4 | €11,965 | €15,205 | +€3,240 | +27.1% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €19,443 | €21,134 | +€1,691 | +8.7% |
| Taxes | 450/3 | €8,270 | €9,882 | +€1,613 | +19.5% |
| Remuneration and social security | 454/9 | €11,173 | €11,252 | +€78 | +0.7% |
| Other amounts payable | 47/48 | €102,912 | €114,102 | +€11,190 | +10.9% |
| Remuneration, social security and pensions | 62 | €104,306 | €114,031 | +€9,725 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,121 | €9,916 | -€1,205 | -10.8% |
| Other operating charges | 640/8 | €850 | €581 | -€269 | -31.6% |
| Non-recurring operating charges | 66A | €1,510 | - | -€1,510 | |
| Gross operating margin | 9900 | €105,874 | €105,779 | -€95 | -0.1% |
| Operating profit (loss) | 9901 | -€11,913 | -€18,749 | -€6,836 | -57.4% |
| Financial income | 75/76B | €0 | €11 | +€10 | +3000.0% |
| Recurring financial income | 75 | €0 | €11 | +€10 | +3000.0% |
| Financial charges | 65/66B | €821 | €600 | -€220 | -26.8% |
| Recurring financial charges | 65 | €821 | €600 | -€220 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,734 | -€19,339 | -€6,605 | -51.9% |
| Income taxes | 67/77 | €134 | €142 | +€8 | +5.7% |
| Profit (loss) for the period | 9904 | -€12,868 | -€19,481 | -€6,613 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,868 | -€19,481 | -€6,613 | -51.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.