FAME US: 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.
FAME US
Largest movements
- Tangible fixed assets +€15,262
up €15,262 (+84.1%), from €18,146 to €33,408
of which Furniture and vehicles: +€17,148
- Receivables within one year -€10,124
down €10,124 (-47.3%), from €21,424 to €11,300
of which Trade receivables: -€8,124
- Cash +€5,363
up €5,363 (+26.8%), from €19,999 to €25,362
mainly Net result for the year (+€13,202) and Debts after one year (+€10,639)
- Debts after one year +€10,639
up €10,639 (+121%), from €8,761 to €19,399
- Profit (loss) carried forward -€6,798
down €6,798 (-22.8%), from €29,809 to €23,011
- Trade debts +€6,359
up €6,359 (+748%), from €850 to €7,209
- Current portion of long-term debt +€1,298
up €1,298 (+29.6%), from €4,380 to €5,678
- Tax, wage and social debts -€1,049
down €1,049 (-12.2%), from €8,572 to €7,522
of which Remuneration and social security: -€1,385
- Gross operating margin +€24,090
up €24,090 (+297%), from €8,098 to €32,188
- Taxes +€5,081
up €5,081 (+282%), from €1,799 to €6,881
- Financial charges +€1,637
up €1,637 (+305%), from €536 to €2,173
- Depreciation -€1,144
down €1,144 (-10.3%), from €11,148 to €10,004
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 | €60,126 | €70,221 | +€10,095 | +16.8% |
| Fixed assets | 21/28 | €18,296 | €33,558 | +€15,262 | +83.4% |
| Tangible fixed assets | 22/27 | €18,146 | €33,408 | +€15,262 | +84.1% |
| Plant, machinery and equipment | 23 | €1,886 | - | -€1,886 | |
| Furniture and vehicles | 24 | €16,260 | €33,408 | +€17,148 | +105% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €41,830 | €36,663 | -€5,167 | -12.4% |
| Amounts receivable within one year | 40/41 | €21,424 | €11,300 | -€10,124 | -47.3% |
| Trade receivables | 40 | €19,424 | €11,300 | -€8,124 | -41.8% |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €19,999 | €25,362 | +€5,363 | +26.8% |
| Deferred charges and accrued income | 490/1 | €406 | - | -€406 | |
| Total equity and liabilities | 10/49 | €60,126 | €70,221 | +€10,095 | +16.8% |
| Equity | 10/15 | €31,809 | €25,011 | -€6,798 | -21.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,809 | €23,011 | -€6,798 | -22.8% |
| Amounts payable | 17/49 | €28,317 | €45,210 | +€16,893 | +59.7% |
| Amounts payable after more than one year | 17 | €8,761 | €19,399 | +€10,639 | +121% |
| Financial debts | 170/4 | €8,761 | €19,399 | +€10,639 | +121% |
| Amounts payable within one year | 42/48 | €19,556 | €25,810 | +€6,254 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €4,380 | €5,678 | +€1,298 | +29.6% |
| Trade debts | 44 | €850 | €7,209 | +€6,359 | +748% |
| Suppliers | 440/4 | €850 | €7,209 | +€6,359 | +748% |
| Taxes, remuneration and social security | 45 | €8,572 | €7,522 | -€1,049 | -12.2% |
| Taxes | 450/3 | €5,739 | €6,075 | +€335 | +5.8% |
| Remuneration and social security | 454/9 | €2,832 | €1,448 | -€1,385 | -48.9% |
| Other amounts payable | 47/48 | €5,754 | €5,402 | -€352 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,148 | €10,004 | -€1,144 | -10.3% |
| Other operating charges | 640/8 | - | €28 | +€28 | |
| Gross operating margin | 9900 | €8,098 | €32,188 | +€24,090 | +297% |
| Operating profit (loss) | 9901 | -€3,050 | €22,156 | +€25,206 | |
| Financial income | 75/76B | €57 | €100 | +€43 | +76.0% |
| Recurring financial income | 75 | €57 | €100 | +€43 | +76.0% |
| Financial charges | 65/66B | €536 | €2,173 | +€1,637 | +305% |
| Recurring financial charges | 65 | €536 | €2,173 | +€1,637 | +305% |
| Profit (loss) for the period before taxes | 9903 | -€3,530 | €20,082 | +€23,612 | |
| Income taxes | 67/77 | €1,799 | €6,881 | +€5,081 | +282% |
| Profit (loss) for the period | 9904 | -€5,329 | €13,202 | +€18,531 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,329 | €13,202 | +€18,531 |
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 15 October 2026 via checked.be.