FAMEUS: 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.
FAMEUS
Largest movements
- Stocks and contracts +€27,549
up €27,549 (+6.4%), from €430,191 to €457,740
- Cash +€14,670
up €14,670 (+56.2%), from €26,108 to €40,778
mainly Trade debts (+€19,173) and Debts after one year (+€10,835)
- Tangible fixed assets -€8,590
down €8,590 (-38.2%), from €22,499 to €13,909
of which Furniture and vehicles: -€7,783
- Trade debts +€19,173
up €19,173 (+1591.8%), from €1,204 to €20,377
- Debts after one year +€10,835
up €10,835 (+3.0%), from €365,757 to €376,592
- Turnover +€426,240
new in 2025: €426,240
- Purchases and services +€420,458
new in 2025: €420,458
- Financial charges +€5,366
up €5,366 (+93.1%), from €5,767 to €11,133
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 | €489,441 | €519,113 | +€29,672 | +6.1% |
| Fixed assets | 21/28 | €22,499 | €13,909 | -€8,590 | -38.2% |
| Tangible fixed assets | 22/27 | €22,499 | €13,909 | -€8,590 | -38.2% |
| Plant, machinery and equipment | 23 | €1,068 | €261 | -€807 | -75.6% |
| Furniture and vehicles | 24 | €21,431 | €13,648 | -€7,783 | -36.3% |
| Current assets | 29/58 | €466,942 | €505,204 | +€38,262 | +8.2% |
| Stocks and contracts in progress | 3 | €430,191 | €457,740 | +€27,549 | +6.4% |
| Stocks | 30/36 | €430,191 | €457,740 | +€27,549 | +6.4% |
| Amounts receivable within one year | 40/41 | €7,733 | €3,398 | -€4,335 | -56.1% |
| Trade receivables | 40 | - | €168 | +€168 | |
| Other amounts receivable | 41 | €7,733 | €3,230 | -€4,503 | -58.2% |
| Cash at bank and in hand | 54/58 | €26,108 | €40,778 | +€14,670 | +56.2% |
| Deferred charges and accrued income | 490/1 | €2,911 | €3,289 | +€378 | +13.0% |
| Total equity and liabilities | 10/49 | €489,441 | €519,113 | +€29,672 | +6.1% |
| Equity | 10/15 | €79,128 | €76,224 | -€2,905 | -3.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,128 | €56,224 | -€2,905 | -4.9% |
| Amounts payable | 17/49 | €410,313 | €442,889 | +€32,576 | +7.9% |
| Amounts payable after more than one year | 17 | €365,757 | €376,592 | +€10,835 | +3.0% |
| Financial debts | 170/4 | €365,757 | €376,592 | +€10,835 | +3.0% |
| Amounts payable within one year | 42/48 | €44,556 | €66,298 | +€21,741 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €5,818 | €6,046 | +€228 | +3.9% |
| Trade debts | 44 | €1,204 | €20,377 | +€19,173 | +1591.8% |
| Suppliers | 440/4 | €1,204 | €20,377 | +€19,173 | +1591.8% |
| Taxes, remuneration and social security | 45 | €3,033 | €5,074 | +€2,041 | +67.3% |
| Taxes | 450/3 | €3,033 | €5,074 | +€2,041 | +67.3% |
| Other amounts payable | 47/48 | €34,500 | €34,800 | +€300 | +0.9% |
| Turnover | 70 | - | €426,240 | +€426,240 | |
| Non-recurring operating income | 76A | - | €5,661 | +€5,661 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €420,458 | +€420,458 | |
| Remuneration, social security and pensions | 62 | €308 | - | -€308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,508 | €8,590 | -€918 | -9.7% |
| Other operating charges | 640/8 | €2,104 | €1,343 | -€761 | -36.2% |
| Gross operating margin | 9900 | €18,195 | €21,376 | +€3,181 | +17.5% |
| Operating profit (loss) | 9901 | €6,275 | €11,443 | +€5,168 | +82.4% |
| Financial income | 75/76B | €828 | €54 | -€774 | -93.5% |
| Recurring financial income | 75 | €828 | €54 | -€774 | -93.5% |
| Financial charges | 65/66B | €5,767 | €11,133 | +€5,366 | +93.1% |
| Recurring financial charges | 65 | €5,767 | €11,133 | +€5,366 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | €1,336 | €364 | -€972 | -72.7% |
| Income taxes | 67/77 | €267 | €69 | -€198 | -74.1% |
| Profit (loss) for the period | 9904 | €1,069 | €295 | -€774 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,069 | €295 | -€774 | -72.4% |
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 2 October 2026 via checked.be.