FAMEREE PNEUS: 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.
FAMEREE PNEUS
Largest movements
- Cash +€91,301
up €91,301 (+45.2%), from €201,838 to €293,139
mainly Net result for the year (+€81,438) and Other debts (+€60,000)
- Receivables within one year -€42,766
down €42,766 (-27.5%), from €155,357 to €112,591
- Tangible fixed assets -€27,282
down €27,282 (-7.9%), from €345,381 to €318,099
of which Land and buildings: -€26,276
- Stocks and contracts -€13,632
down €13,632 (-7.4%), from €183,227 to €169,595
- Other debts +€60,000
new in 2025: €60,000
- Debts after one year -€53,350
down €53,350 (-69.0%), from €77,348 to €23,997
- Tax, wage and social debts +€38,941
up €38,941 (+57.5%), from €67,733 to €106,675
of which Taxes: +€32,900
- Current portion of long-term debt -€32,509
down €32,509 (-35.3%), from €92,046 to €59,536
- Trade debts -€11,670
down €11,670 (-13.8%), from €84,315 to €72,645
- Staff costs +€71,150
up €71,150 (+72.8%), from €97,763 to €168,913
- Taxes -€16,297
down €16,297 (-34.4%), from €47,341 to €31,044
- Gross operating margin +€11,007
up €11,007 (+3.2%), from €340,842 to €351,849
- Financial charges -€3,655
down €3,655 (-36.4%), from €10,032 to €6,377
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 | €888,982 | €896,831 | +€7,850 | +0.9% |
| Fixed assets | 21/28 | €345,381 | €318,099 | -€27,282 | -7.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €345,381 | €318,099 | -€27,282 | -7.9% |
| Land and buildings | 22 | €280,347 | €254,071 | -€26,276 | -9.4% |
| Plant, machinery and equipment | 23 | €21,466 | €17,712 | -€3,754 | -17.5% |
| Furniture and vehicles | 24 | €43,568 | €46,316 | +€2,748 | +6.3% |
| Current assets | 29/58 | €543,601 | €578,732 | +€35,131 | +6.5% |
| Stocks and contracts in progress | 3 | €183,227 | €169,595 | -€13,632 | -7.4% |
| Stocks | 30/36 | €183,227 | €169,595 | -€13,632 | -7.4% |
| Amounts receivable within one year | 40/41 | €155,357 | €112,591 | -€42,766 | -27.5% |
| Trade receivables | 40 | €155,357 | €112,591 | -€42,766 | -27.5% |
| Cash at bank and in hand | 54/58 | €201,838 | €293,139 | +€91,301 | +45.2% |
| Deferred charges and accrued income | 490/1 | €3,178 | €3,407 | +€229 | +7.2% |
| Total equity and liabilities | 10/49 | €888,982 | €896,831 | +€7,850 | +0.9% |
| Equity | 10/15 | €567,540 | €573,979 | +€6,438 | +1.1% |
| Contributions | 10/11 | €40,902 | €40,902 | = | 0.0% |
| Reserves | 13 | €395,042 | €390,042 | -€5,000 | -1.3% |
| Tax-exempt reserves | 132 | €52,979 | €52,979 | = | 0.0% |
| Distributable reserves | 133 | €342,063 | €337,063 | -€5,000 | -1.5% |
| Profit (loss) carried forward | 14 | €131,596 | €143,034 | +€11,438 | +8.7% |
| Amounts payable | 17/49 | €321,441 | €322,853 | +€1,411 | +0.4% |
| Amounts payable after more than one year | 17 | €77,348 | €23,997 | -€53,350 | -69.0% |
| Financial debts | 170/4 | €77,348 | €23,997 | -€53,350 | -69.0% |
| Amounts payable within one year | 42/48 | €244,094 | €298,855 | +€54,762 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €92,046 | €59,536 | -€32,509 | -35.3% |
| Trade debts | 44 | €84,315 | €72,645 | -€11,670 | -13.8% |
| Suppliers | 440/4 | €84,315 | €72,645 | -€11,670 | -13.8% |
| Taxes, remuneration and social security | 45 | €67,733 | €106,675 | +€38,941 | +57.5% |
| Taxes | 450/3 | €43,589 | €76,489 | +€32,900 | +75.5% |
| Remuneration and social security | 454/9 | €24,144 | €30,186 | +€6,041 | +25.0% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Remuneration, social security and pensions | 62 | €97,763 | €168,913 | +€71,150 | +72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,597 | €54,576 | -€2,021 | -3.6% |
| Other operating charges | 640/8 | €12,569 | €10,870 | -€1,699 | -13.5% |
| Gross operating margin | 9900 | €340,842 | €351,849 | +€11,007 | +3.2% |
| Operating profit (loss) | 9901 | €173,914 | €117,490 | -€56,423 | -32.4% |
| Financial income | 75/76B | €227 | €1,369 | +€1,141 | +502% |
| Recurring financial income | 75 | €227 | €1,369 | +€1,141 | +502% |
| Financial charges | 65/66B | €10,032 | €6,377 | -€3,655 | -36.4% |
| Recurring financial charges | 65 | €10,032 | €6,377 | -€3,655 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €164,109 | €112,482 | -€51,626 | -31.5% |
| Income taxes | 67/77 | €47,341 | €31,044 | -€16,297 | -34.4% |
| Profit (loss) for the period | 9904 | €116,767 | €81,438 | -€35,329 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €116,767 | €81,438 | -€35,329 | -30.3% |
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 25 October 2026 via checked.be.