FAMIBEM: 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.
FAMIBEM
Largest movements
- Tangible fixed assets +€838,375
up €838,375 (+18.6%), from €4.5m to €5.4m
of which Land and buildings: +€789,194
- Current investments +€665,651
up €665,651 (+29.0%), from €2.3m to €3.0m
- Cash -€568,647
down €568,647 (-69.7%), from €815,693 to €247,046
mainly Investment in fixed assets (net) (-€1.0m) and Contributions, distributions and other (-€785,056)
- Receivables after one year -€404,890
down €404,890 (-40.6%), from €998,484 to €593,594
- Reserves +€864,220
up €864,220 (+10.4%), from €8.3m to €9.2m
of which Distributable reserves: +€864,220
- Debts after one year -€528,117
down €528,117 (-34.1%), from €1.5m to €1.0m
- Financial income +€199,633
up €199,633 (+9.9%), from €2.0m to €2.2m
- Depreciation +€39,989
up €39,989 (+27.1%), from €147,626 to €187,616
- Financial charges +€34,026
up €34,026 (+31.4%), from €108,384 to €142,410
- Taxes +€11,044
up €11,044 (+7.2%), from €154,336 to €165,380
- Gross operating margin -€2,435
down €2,435 (-5.0%), from -€48,562 to -€50,997
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 | €35,067,412 | €35,588,878 | +€521,466 | +1.5% |
| Fixed assets | 21/28 | €30,197,172 | €31,035,547 | +€838,375 | +2.8% |
| Tangible fixed assets | 22/27 | €4,512,576 | €5,350,951 | +€838,375 | +18.6% |
| Land and buildings | 22 | €4,495,863 | €5,285,057 | +€789,194 | +17.6% |
| Plant, machinery and equipment | 23 | - | €3,675 | +€3,675 | |
| Furniture and vehicles | 24 | €16,713 | €62,220 | +€45,507 | +272% |
| Financial fixed assets | 28 | €25,684,596 | €25,684,596 | = | 0.0% |
| Current assets | 29/58 | €4,870,240 | €4,553,331 | -€316,909 | -6.5% |
| Amounts receivable after more than one year | 29 | €998,484 | €593,594 | -€404,890 | -40.6% |
| Other amounts receivable | 291 | €998,484 | €593,594 | -€404,890 | -40.6% |
| Amounts receivable within one year | 40/41 | €757,313 | €743,883 | -€13,430 | -1.8% |
| Trade receivables | 40 | €293 | €0 | -€293 | -100% |
| Other amounts receivable | 41 | €757,020 | €743,883 | -€13,138 | -1.7% |
| Current investments | 50/53 | €2,292,898 | €2,958,549 | +€665,651 | +29.0% |
| Cash at bank and in hand | 54/58 | €815,693 | €247,046 | -€568,647 | -69.7% |
| Deferred charges and accrued income | 490/1 | €5,852 | €10,260 | +€4,408 | +75.3% |
| Total equity and liabilities | 10/49 | €35,067,412 | €35,588,878 | +€521,466 | +1.5% |
| Equity | 10/15 | €32,879,055 | €33,743,275 | +€864,220 | +2.6% |
| Contributions | 10/11 | €20,000,000 | €20,000,000 | = | 0.0% |
| Capital | 10 | €20,000,000 | €20,000,000 | = | 0.0% |
| Issued capital | 100 | €20,000,000 | €20,000,000 | = | 0.0% |
| Reserves | 13 | €8,307,969 | €9,172,189 | +€864,220 | +10.4% |
| Non-distributable reserves | 130/1 | €453,000 | €453,000 | = | 0.0% |
| Legal reserve | 130 | €453,000 | €453,000 | = | 0.0% |
| Distributable reserves | 133 | €7,854,969 | €8,719,189 | +€864,220 | +11.0% |
| Profit (loss) carried forward | 14 | €4,571,086 | €4,571,086 | = | 0.0% |
| Amounts payable | 17/49 | €2,188,356 | €1,845,603 | -€342,753 | -15.7% |
| Amounts payable after more than one year | 17 | €1,548,416 | €1,020,299 | -€528,117 | -34.1% |
| Financial debts | 170/4 | €1,548,416 | €1,020,299 | -€528,117 | -34.1% |
| Amounts payable within one year | 42/48 | €566,860 | €764,114 | +€197,254 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €564,575 | €536,232 | -€28,343 | -5.0% |
| Financial debts | 43 | - | €216,262 | +€216,262 | |
| Credit institutions | 430/8 | - | €216,262 | +€216,262 | |
| Trade debts | 44 | €0 | €8,439 | +€8,439 | |
| Suppliers | 440/4 | €0 | €8,439 | +€8,439 | |
| Taxes, remuneration and social security | 45 | €2,285 | €2,267 | -€18 | -0.8% |
| Remuneration and social security | 454/9 | €2,285 | €2,267 | -€18 | -0.8% |
| Other amounts payable | 47/48 | €0 | €913 | +€913 | |
| Accrued charges and deferred income | 492/3 | €73,080 | €61,190 | -€11,890 | -16.3% |
| Non-recurring operating income | 76A | - | €14,063 | +€14,063 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,626 | €187,616 | +€39,989 | +27.1% |
| Other operating charges | 640/8 | €12,789 | €14,485 | +€1,696 | +13.3% |
| Gross operating margin | 9900 | -€48,562 | -€50,997 | -€2,435 | -5.0% |
| Operating profit (loss) | 9901 | -€208,978 | -€253,098 | -€44,119 | -21.1% |
| Financial income | 75/76B | €2,010,530 | €2,210,164 | +€199,633 | +9.9% |
| Recurring financial income | 75 | €2,010,530 | €2,210,164 | +€199,633 | +9.9% |
| Financial charges | 65/66B | €108,384 | €142,410 | +€34,026 | +31.4% |
| Recurring financial charges | 65 | €108,384 | €142,410 | +€34,026 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €1,693,168 | €1,814,656 | +€121,488 | +7.2% |
| Income taxes | 67/77 | €154,336 | €165,380 | +€11,044 | +7.2% |
| Profit (loss) for the period | 9904 | €1,538,832 | €1,649,276 | +€110,443 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,538,832 | €1,649,276 | +€110,443 | +7.2% |
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 18 October 2026 via checked.be.