FAMI PEINT: 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.
FAMI PEINT
Largest movements
- Receivables within one year -€19,053
down €19,053 (-12.9%), from €147,398 to €128,345
of which Trade receivables: -€26,695
- Cash +€3,466
up €3,466 (+40.8%), from €8,491 to €11,956
mainly Receivables within one year (+€19,053) and Deferred charges and accrued income (+€3,365)
- Deferred charges and accrued income -€3,365
no longer reported in 2025 (was €3,365)
- Tangible fixed assets -€2,023
down €2,023 (-46.4%), from €4,362 to €2,339
of which Furniture and vehicles: -€1,090
- Trade debts -€17,489
down €17,489 (-31.1%), from €56,218 to €38,729
- Profit (loss) carried forward -€3,696
down €3,696 (-5.7%), from €65,350 to €61,654
- Gross operating margin +€81,114
up €81,114, from -€16,593 to €64,521
- Write-downs +€64,688
new in 2025: €64,688
- Depreciation +€906
up €906 (+81.1%), from €1,117 to €2,023
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 | €164,916 | €143,941 | -€20,976 | -12.7% |
| Fixed assets | 21/28 | €5,662 | €3,639 | -€2,023 | -35.7% |
| Tangible fixed assets | 22/27 | €4,362 | €2,339 | -€2,023 | -46.4% |
| Plant, machinery and equipment | 23 | €1,275 | €343 | -€933 | -73.1% |
| Furniture and vehicles | 24 | €3,087 | €1,996 | -€1,090 | -35.3% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €159,254 | €140,301 | -€18,953 | -11.9% |
| Amounts receivable within one year | 40/41 | €147,398 | €128,345 | -€19,053 | -12.9% |
| Trade receivables | 40 | €140,428 | €113,732 | -€26,695 | -19.0% |
| Other amounts receivable | 41 | €6,970 | €14,613 | +€7,642 | +110% |
| Cash at bank and in hand | 54/58 | €8,491 | €11,956 | +€3,466 | +40.8% |
| Deferred charges and accrued income | 490/1 | €3,365 | - | -€3,365 | |
| Total equity and liabilities | 10/49 | €164,916 | €143,941 | -€20,976 | -12.7% |
| Equity | 10/15 | €85,810 | €82,114 | -€3,696 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,350 | €61,654 | -€3,696 | -5.7% |
| Amounts payable | 17/49 | €79,106 | €61,827 | -€17,279 | -21.8% |
| Amounts payable within one year | 42/48 | €79,106 | €61,827 | -€17,279 | -21.8% |
| Trade debts | 44 | €56,218 | €38,729 | -€17,489 | -31.1% |
| Suppliers | 440/4 | €56,218 | €38,729 | -€17,489 | -31.1% |
| Taxes, remuneration and social security | 45 | €22,888 | €23,098 | +€209 | +0.9% |
| Taxes | 450/3 | €2,791 | - | -€2,791 | |
| Remuneration and social security | 454/9 | €20,098 | €23,098 | +€3,000 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,117 | €2,023 | +€906 | +81.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €64,688 | +€64,688 | |
| Other operating charges | 640/8 | €962 | €750 | -€212 | -22.0% |
| Gross operating margin | 9900 | -€16,593 | €64,521 | +€81,114 | |
| Operating profit (loss) | 9901 | -€18,672 | -€2,940 | +€15,732 | +84.3% |
| Financial income | 75/76B | €24 | €18 | -€6 | -24.3% |
| Recurring financial income | 75 | €24 | €18 | -€6 | -24.3% |
| Financial charges | 65/66B | €738 | €368 | -€370 | -50.1% |
| Recurring financial charges | 65 | €738 | €368 | -€370 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,386 | -€3,290 | +€16,096 | +83.0% |
| Income taxes | 67/77 | - | €406 | +€406 | |
| Profit (loss) for the period | 9904 | -€19,386 | -€3,696 | +€15,690 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,386 | -€3,696 | +€15,690 | +80.9% |
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.