FAME - EXPORT: 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 - EXPORT
Largest movements
- Stocks and contracts -€99,523
down €99,523 (-82.3%), from €120,878 to €21,355
- Deferred charges and accrued income +€69,991
new in 2023: €69,991
- Receivables within one year -€24,813
down €24,813 (-39.5%), from €62,789 to €37,976
of which Trade receivables: -€26,354
- Cash -€8,983
down €8,983 (-9.4%), from €95,563 to €86,580
- Other debts -€54,596
down €54,596 (-28.6%), from €191,164 to €136,568
- Profit (loss) carried forward -€8,732
down €8,732 (-28.3%), from €30,853 to €22,121
- Gross operating margin -€16,172
down €16,172 (-96.7%), from €16,720 to €547
- Financial charges -€1,914
down €1,914 (-66.6%), from €2,873 to €959
- Depreciation -€618
no longer reported in 2023 (was €618)
- Taxes -€424
no longer reported in 2023 (was €424)
- Other operating charges +€168
up €168 (+48.8%), from €344 to €512
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,712 | €217,383 | -€63,328 | -22.6% |
| Fixed assets | 21/28 | €1,482 | €1,482 | = | 0.0% |
| Financial fixed assets | 28 | €1,482 | €1,482 | = | 0.0% |
| Current assets | 29/58 | €279,229 | €215,901 | -€63,328 | -22.7% |
| Stocks and contracts in progress | 3 | €120,878 | €21,355 | -€99,523 | -82.3% |
| Stocks | 30/36 | €120,878 | €21,355 | -€99,523 | -82.3% |
| Amounts receivable within one year | 40/41 | €62,789 | €37,976 | -€24,813 | -39.5% |
| Trade receivables | 40 | €48,431 | €22,076 | -€26,354 | -54.4% |
| Other amounts receivable | 41 | €14,358 | €15,899 | +€1,541 | +10.7% |
| Cash at bank and in hand | 54/58 | €95,563 | €86,580 | -€8,983 | -9.4% |
| Deferred charges and accrued income | 490/1 | - | €69,991 | +€69,991 | |
| Total equity and liabilities | 10/49 | €280,712 | €217,383 | -€63,328 | -22.6% |
| Equity | 10/15 | €89,547 | €80,815 | -€8,732 | -9.8% |
| Contributions | 10/11 | €56,834 | €56,834 | = | 0.0% |
| Capital | 10 | €56,834 | €56,834 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Uncalled capital | 101 | €5,139 | €5,139 | = | 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 | €30,853 | €22,121 | -€8,732 | -28.3% |
| Amounts payable | 17/49 | €191,164 | €136,568 | -€54,596 | -28.6% |
| Amounts payable within one year | 42/48 | €191,164 | €136,568 | -€54,596 | -28.6% |
| Other amounts payable | 47/48 | €191,164 | €136,568 | -€54,596 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | - | -€618 | |
| Other operating charges | 640/8 | €344 | €512 | +€168 | +48.8% |
| Gross operating margin | 9900 | €16,720 | €547 | -€16,172 | -96.7% |
| Operating profit (loss) | 9901 | €15,758 | €36 | -€15,722 | -99.8% |
| Financial income | 75/76B | €27 | €105 | +€78 | +292.8% |
| Recurring financial income | 75 | €27 | €105 | +€78 | +292.8% |
| Financial charges | 65/66B | €2,873 | €959 | -€1,914 | -66.6% |
| Recurring financial charges | 65 | €2,873 | €959 | -€1,914 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €12,911 | -€817 | -€13,729 | |
| Income taxes | 67/77 | €424 | - | -€424 | |
| Profit (loss) for the period | 9904 | €12,487 | -€817 | -€13,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,487 | -€817 | -€13,304 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.