FAMERA: 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.
FAMERA
Largest movements
- Receivables within one year +€8,776
up €8,776 (+113.3%), from €7,749 to €16,524
of which Other amounts receivable: +€11,838
- Cash +€6,607
up €6,607 (+32.8%), from €20,144 to €26,751
mainly Net result for the year (+€18,721) and Tax, wage and social debts (+€3,352)
- Tangible fixed assets +€3,902
up €3,902 (+128.0%), from €3,047 to €6,949
of which Furniture and vehicles: +€5,253
- Profit (loss) carried forward +€18,721
up €18,721 (+956.3%), from €1,958 to €20,678
- Tax, wage and social debts +€3,352
up €3,352 (+172.6%), from €1,942 to €5,294
- Other debts -€3,031
no longer reported in 2025 (was €3,031)
- Trade debts +€716
new in 2025: €716
- Gross operating margin +€24,870
up €24,870 (+496.1%), from €5,013 to €29,883
- Other operating charges +€5,150
up €5,150 (+535.1%), from €962 to €6,112
- Taxes +€2,942
new in 2025: €2,942
- Depreciation +€745
up €745 (+55.0%), from €1,353 to €2,098
- Financial income +€330
new in 2025: €330
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 | €32,331 | €52,088 | +€19,757 | +61.1% |
| Fixed assets | 21/28 | €3,047 | €6,949 | +€3,902 | +128.0% |
| Tangible fixed assets | 22/27 | €3,047 | €6,949 | +€3,902 | +128.0% |
| Plant, machinery and equipment | 23 | €2,338 | €1,696 | -€642 | -27.5% |
| Furniture and vehicles | 24 | €0 | €5,253 | +€5,253 | |
| Other tangible fixed assets | 26 | €709 | €0 | -€709 | -100.0% |
| Current assets | 29/58 | €29,284 | €45,139 | +€15,855 | +54.1% |
| Amounts receivable within one year | 40/41 | €7,749 | €16,524 | +€8,776 | +113.3% |
| Trade receivables | 40 | €7,749 | €4,686 | -€3,062 | -39.5% |
| Other amounts receivable | 41 | - | €11,838 | +€11,838 | |
| Cash at bank and in hand | 54/58 | €20,144 | €26,751 | +€6,607 | +32.8% |
| Deferred charges and accrued income | 490/1 | €1,392 | €1,864 | +€472 | +33.9% |
| Total equity and liabilities | 10/49 | €32,331 | €52,088 | +€19,757 | +61.1% |
| Equity | 10/15 | €27,358 | €46,078 | +€18,721 | +68.4% |
| Contributions | 10/11 | €25,400 | €25,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,958 | €20,678 | +€18,721 | +956.3% |
| Amounts payable | 17/49 | €4,974 | €6,010 | +€1,036 | +20.8% |
| Amounts payable within one year | 42/48 | €4,974 | €6,010 | +€1,036 | +20.8% |
| Trade debts | 44 | - | €716 | +€716 | |
| Suppliers | 440/4 | - | €716 | +€716 | |
| Taxes, remuneration and social security | 45 | €1,942 | €5,294 | +€3,352 | +172.6% |
| Taxes | 450/3 | €1,942 | €5,294 | +€3,352 | +172.6% |
| Other amounts payable | 47/48 | €3,031 | - | -€3,031 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | €2,098 | +€745 | +55.0% |
| Other operating charges | 640/8 | €962 | €6,112 | +€5,150 | +535.1% |
| Gross operating margin | 9900 | €5,013 | €29,883 | +€24,870 | +496.1% |
| Operating profit (loss) | 9901 | €2,698 | €21,673 | +€18,975 | +703.4% |
| Financial income | 75/76B | - | €330 | +€330 | |
| Recurring financial income | 75 | - | €330 | +€330 | |
| Financial charges | 65/66B | €218 | €340 | +€122 | +55.8% |
| Recurring financial charges | 65 | €218 | €340 | +€122 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €2,480 | €21,663 | +€19,183 | +773.6% |
| Income taxes | 67/77 | - | €2,942 | +€2,942 | |
| Profit (loss) for the period | 9904 | €2,480 | €18,721 | +€16,241 | +655.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,480 | €18,721 | +€16,241 | +655.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.