FAMELCO: 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.
FAMELCO
Largest movements
- Current investments -€24,012
down €24,012 (-32.8%), from €73,152 to €49,140
- Cash -€11,018
down €11,018 (-14.0%), from €78,947 to €67,928
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€7,211)
- Receivables within one year +€7,211
up €7,211, from €0 to €7,211
- Contributions -€100,000
down €100,000 (-80.7%), from €123,947 to €23,947
- Reserves +€71,928
up €71,928 (+249.7%), from €28,811 to €100,739
of which Distributable reserves: +€84,323
- Gross operating margin +€61,961
up €61,961 (+161.7%), from €38,313 to €100,274
- Taxes +€14,061
up €14,061 (+136.4%), from €10,310 to €24,371
- Financial charges +€10,167
up €10,167 (+25104.7%), from €41 to €10,208
of which Non-recurring financial charges: +€9,300
- Financial income +€7,209
up €7,209, from €0 to €7,209
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 | €152,976 | €125,334 | -€27,642 | -18.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €152,976 | €125,334 | -€27,642 | -18.1% |
| Amounts receivable within one year | 40/41 | €0 | €7,211 | +€7,211 | |
| Other amounts receivable | 41 | €0 | €7,211 | +€7,211 | |
| Current investments | 50/53 | €73,152 | €49,140 | -€24,012 | -32.8% |
| Cash at bank and in hand | 54/58 | €78,947 | €67,928 | -€11,018 | -14.0% |
| Deferred charges and accrued income | 490/1 | €878 | €1,055 | +€177 | +20.2% |
| Total equity and liabilities | 10/49 | €152,976 | €125,334 | -€27,642 | -18.1% |
| Equity | 10/15 | €152,758 | €124,686 | -€28,072 | -18.4% |
| Contributions | 10/11 | €123,947 | €23,947 | -€100,000 | -80.7% |
| Capital | 10 | €123,947 | - | -€123,947 | |
| Issued capital | 100 | €123,947 | - | -€123,947 | |
| Reserves | 13 | €28,811 | €100,739 | +€71,928 | +249.7% |
| Non-distributable reserves | 130/1 | €12,395 | - | -€12,395 | |
| Legal reserve | 130 | €12,395 | - | -€12,395 | |
| Distributable reserves | 133 | €16,416 | €100,739 | +€84,323 | +513.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €218 | €648 | +€429 | +196.6% |
| Amounts payable within one year | 42/48 | €218 | €648 | +€429 | +196.6% |
| Trade debts | 44 | €145 | €0 | -€145 | -100.0% |
| Suppliers | 440/4 | €145 | €0 | -€145 | -100.0% |
| Other amounts payable | 47/48 | €74 | €648 | +€574 | +777.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €108,677 | +€108,677 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €774 | €976 | +€201 | +26.0% |
| Non-recurring operating charges | 66A | €15,000 | €0 | -€15,000 | -100.0% |
| Gross operating margin | 9900 | €38,313 | €100,274 | +€61,961 | +161.7% |
| Operating profit (loss) | 9901 | €22,539 | €99,299 | +€76,760 | +340.6% |
| Financial income | 75/76B | €0 | €7,209 | +€7,209 | |
| Recurring financial income | 75 | €0 | €7,209 | +€7,209 | |
| Financial charges | 65/66B | €41 | €10,208 | +€10,167 | +25104.7% |
| Recurring financial charges | 65 | €41 | €908 | +€867 | +2141.2% |
| Non-recurring financial charges | 66B | - | €9,300 | +€9,300 | |
| Profit (loss) for the period before taxes | 9903 | €22,498 | €96,299 | +€73,801 | +328.0% |
| Income taxes | 67/77 | €10,310 | €24,371 | +€14,061 | +136.4% |
| Profit (loss) for the period | 9904 | €12,188 | €71,928 | +€59,740 | +490.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,188 | €71,928 | +€59,740 | +490.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.