FAMENN' COMPTA: 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.
FAMENN' COMPTA
Largest movements
- Receivables within one year +€22,926
up €22,926 (+151%), from €15,161 to €38,087
- Cash -€12,268
down €12,268 (-20.0%), from €61,457 to €49,189
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€22,926)
- Tangible fixed assets -€6,152
down €6,152 (-43.8%), from €14,032 to €7,880
of which Furniture and vehicles: -€5,536
- Other debts +€10,077
up €10,077 (+25.2%), from €40,000 to €50,077
- Profit (loss) carried forward -€9,082
down €9,082 (-27.8%), from €32,653 to €23,571
- Tax, wage and social debts +€4,447
up €4,447 (+187%), from €2,377 to €6,824
- Gross operating margin +€23,554
up €23,554 (+60.3%), from €39,050 to €62,604
- Turnover +€22,736
up €22,736 (+31.1%), from €73,199 to €95,935
- Taxes +€6,396
up €6,396 (+70.8%), from €9,035 to €15,431
- Write-downs -€1,083
no longer reported in 2025 (was €1,083)
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 | €91,778 | €96,500 | +€4,722 | +5.1% |
| Fixed assets | 21/28 | €14,082 | €7,930 | -€6,152 | -43.7% |
| Tangible fixed assets | 22/27 | €14,032 | €7,880 | -€6,152 | -43.8% |
| Plant, machinery and equipment | 23 | €1,200 | €584 | -€616 | -51.3% |
| Furniture and vehicles | 24 | €12,832 | €7,296 | -€5,536 | -43.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €77,696 | €88,570 | +€10,874 | +14.0% |
| Amounts receivable within one year | 40/41 | €15,161 | €38,087 | +€22,926 | +151% |
| Trade receivables | 40 | €15,161 | €38,087 | +€22,926 | +151% |
| Cash at bank and in hand | 54/58 | €61,457 | €49,189 | -€12,268 | -20.0% |
| Deferred charges and accrued income | 490/1 | €1,078 | €1,294 | +€216 | +20.0% |
| Total equity and liabilities | 10/49 | €91,778 | €96,500 | +€4,722 | +5.1% |
| Equity | 10/15 | €47,924 | €38,842 | -€9,082 | -19.0% |
| Contributions | 10/11 | €11,899 | €11,899 | = | 0.0% |
| Reserves | 13 | €3,372 | €3,372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €1,389 | €1,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,653 | €23,571 | -€9,082 | -27.8% |
| Amounts payable | 17/49 | €43,854 | €57,658 | +€13,804 | +31.5% |
| Amounts payable within one year | 42/48 | €43,854 | €57,658 | +€13,804 | +31.5% |
| Trade debts | 44 | €1,477 | €757 | -€720 | -48.7% |
| Suppliers | 440/4 | €1,477 | €757 | -€720 | -48.7% |
| Taxes, remuneration and social security | 45 | €2,377 | €6,824 | +€4,447 | +187% |
| Taxes | 450/3 | €2,377 | €6,824 | +€4,447 | +187% |
| Other amounts payable | 47/48 | €40,000 | €50,077 | +€10,077 | +25.2% |
| Turnover | 70 | €73,199 | €95,935 | +€22,736 | +31.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,149 | €33,331 | -€818 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,068 | €6,152 | +€84 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,083 | - | -€1,083 | |
| Other operating charges | 640/8 | €962 | €762 | -€200 | -20.8% |
| Gross operating margin | 9900 | €39,050 | €62,604 | +€23,554 | +60.3% |
| Operating profit (loss) | 9901 | €30,937 | €55,690 | +€24,753 | +80.0% |
| Financial income | 75/76B | €166 | €673 | +€507 | +305% |
| Recurring financial income | 75 | €166 | €673 | +€507 | +305% |
| Financial charges | 65/66B | €21 | €14 | -€7 | -33.3% |
| Recurring financial charges | 65 | €21 | €14 | -€7 | -33.3% |
| Non-recurring financial charges | 66B | - | €14 | +€14 | |
| Profit (loss) for the period before taxes | 9903 | €31,082 | €56,349 | +€25,267 | +81.3% |
| Income taxes | 67/77 | €9,035 | €15,431 | +€6,396 | +70.8% |
| Profit (loss) for the period | 9904 | €22,047 | €40,918 | +€18,871 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,047 | €40,918 | +€18,871 | +85.6% |
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 17 October 2026 via checked.be.