FAMI: 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.
FAMI
Largest movements
- Tangible fixed assets +€7,843
up €7,843 (+1.5%), from €523,676 to €531,519
of which Plant, machinery and equipment: +€30,775
- Other debts +€121,384
up €121,384 (+62.9%), from €193,108 to €314,492
- Profit (loss) carried forward -€82,770
down €82,770 (-106.4%), from -€77,813 to -€160,583
- Tax, wage and social debts -€23,375
down €23,375 (-99.3%), from €23,551 to €176
- Debts after one year -€15,000
down €15,000 (-3.9%), from €384,510 to €369,510
- Depreciation -€53,914
down €53,914 (-68.0%), from €79,285 to €25,372
- Gross operating margin -€44,353
down €44,353, from €4,005 to -€40,348
- Financial charges +€10,018
up €10,018 (+299.9%), from €3,341 to €13,359
- Financial income -€3,893
no longer reported in 2025 (was €3,893)
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 | €548,497 | €556,547 | +€8,050 | +1.5% |
| Fixed assets | 21/28 | €523,676 | €531,519 | +€7,843 | +1.5% |
| Tangible fixed assets | 22/27 | €523,676 | €531,519 | +€7,843 | +1.5% |
| Land and buildings | 22 | €484,116 | €469,184 | -€14,932 | -3.1% |
| Plant, machinery and equipment | 23 | €631 | €31,406 | +€30,775 | +4875.4% |
| Furniture and vehicles | 24 | €38,929 | €30,929 | -€8,000 | -20.6% |
| Current assets | 29/58 | €24,822 | €25,028 | +€207 | +0.8% |
| Amounts receivable within one year | 40/41 | €16,210 | €19,345 | +€3,136 | +19.3% |
| Other amounts receivable | 41 | €16,210 | €19,345 | +€3,136 | +19.3% |
| Cash at bank and in hand | 54/58 | €8,167 | €5,683 | -€2,484 | -30.4% |
| Deferred charges and accrued income | 490/1 | €445 | - | -€445 | |
| Total equity and liabilities | 10/49 | €548,497 | €556,547 | +€8,050 | +1.5% |
| Equity | 10/15 | -€76,759 | -€159,529 | -€82,770 | -107.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €54 | €54 | = | 0.0% |
| Distributable reserves | 133 | €54 | €54 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,813 | -€160,583 | -€82,770 | -106.4% |
| Amounts payable | 17/49 | €625,256 | €716,076 | +€90,820 | +14.5% |
| Amounts payable after more than one year | 17 | €384,510 | €369,510 | -€15,000 | -3.9% |
| Financial debts | 170/4 | €384,510 | €369,510 | -€15,000 | -3.9% |
| Amounts payable within one year | 42/48 | €240,746 | €343,050 | +€102,304 | +42.5% |
| Current portion of amounts payable after more than one year | 42 | €14,318 | €15,000 | +€682 | +4.8% |
| Trade debts | 44 | €9,768 | €13,382 | +€3,614 | +37.0% |
| Suppliers | 440/4 | €9,768 | €13,382 | +€3,614 | +37.0% |
| Taxes, remuneration and social security | 45 | €23,551 | €176 | -€23,375 | -99.3% |
| Taxes | 450/3 | €23,551 | €176 | -€23,375 | -99.3% |
| Other amounts payable | 47/48 | €193,108 | €314,492 | +€121,384 | +62.9% |
| Accrued charges and deferred income | 492/3 | - | €3,515 | +€3,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,285 | €25,372 | -€53,914 | -68.0% |
| Other operating charges | 640/8 | €3,751 | €3,515 | -€235 | -6.3% |
| Gross operating margin | 9900 | €4,005 | -€40,348 | -€44,353 | |
| Operating profit (loss) | 9901 | -€79,031 | -€69,235 | +€9,796 | +12.4% |
| Financial income | 75/76B | €3,893 | - | -€3,893 | |
| Recurring financial income | 75 | €3,893 | - | -€3,893 | |
| Financial charges | 65/66B | €3,341 | €13,359 | +€10,018 | +299.9% |
| Recurring financial charges | 65 | €3,341 | €13,359 | +€10,018 | +299.9% |
| Profit (loss) for the period before taxes | 9903 | -€78,479 | -€82,594 | -€4,115 | -5.2% |
| Income taxes | 67/77 | -€82 | €176 | +€259 | |
| Profit (loss) for the period | 9904 | -€78,397 | -€82,770 | -€4,373 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,397 | -€82,770 | -€4,373 | -5.6% |
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 9 October 2026 via checked.be.