FAMIBO: 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.
FAMIBO
Largest movements
- Cash -€24,968
down €24,968 (-32.5%), from €76,805 to €51,837
mainly Debts after one year (-€56,976) and Advances received (-€18,185)
- Stocks and contracts +€13,761
new in 2025: €13,761
- Tangible fixed assets -€6,399
down €6,399 (-1.5%), from €428,449 to €422,050
- Profit (loss) carried forward +€61,922
up €61,922 (+24.9%), from €248,904 to €310,826
- Debts after one year -€56,976
down €56,976 (-54.2%), from €105,112 to €48,137
- Advances received -€18,185
no longer reported in 2025 (was €18,185)
- Gross operating margin +€37,019
up €37,019 (+50.1%), from €73,872 to €110,890
- Taxes +€20,682
up €20,682 (+310%), from €6,669 to €27,351
- Depreciation -€7,156
down €7,156 (-52.8%), from €13,555 to €6,399
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 | €505,253 | €490,425 | -€14,828 | -2.9% |
| Fixed assets | 21/28 | €428,449 | €422,050 | -€6,399 | -1.5% |
| Tangible fixed assets | 22/27 | €428,449 | €422,050 | -€6,399 | -1.5% |
| Land and buildings | 22 | €428,449 | €422,050 | -€6,399 | -1.5% |
| Current assets | 29/58 | €76,805 | €68,375 | -€8,430 | -11.0% |
| Stocks and contracts in progress | 3 | - | €13,761 | +€13,761 | |
| Stocks | 30/36 | - | €13,761 | +€13,761 | |
| Amounts receivable within one year | 40/41 | - | €2,777 | +€2,777 | |
| Trade receivables | 40 | - | €2,777 | +€2,777 | |
| Cash at bank and in hand | 54/58 | €76,805 | €51,837 | -€24,968 | -32.5% |
| Total equity and liabilities | 10/49 | €505,253 | €490,425 | -€14,828 | -2.9% |
| Equity | 10/15 | €317,104 | €379,026 | +€61,922 | +19.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,904 | €310,826 | +€61,922 | +24.9% |
| Amounts payable | 17/49 | €188,150 | €111,399 | -€76,750 | -40.8% |
| Amounts payable after more than one year | 17 | €105,112 | €48,137 | -€56,976 | -54.2% |
| Financial debts | 170/4 | €105,112 | €48,137 | -€56,976 | -54.2% |
| Amounts payable within one year | 42/48 | €83,037 | €63,263 | -€19,775 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €56,128 | €56,976 | +€848 | +1.5% |
| Trade debts | 44 | €405 | - | -€405 | |
| Suppliers | 440/4 | €405 | - | -€405 | |
| Advances received on contracts in progress | 46 | €18,185 | - | -€18,185 | |
| Other amounts payable | 47/48 | €8,320 | €6,287 | -€2,033 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,555 | €6,399 | -€7,156 | -52.8% |
| Other operating charges | 640/8 | €12,616 | €12,959 | +€344 | +2.7% |
| Gross operating margin | 9900 | €73,872 | €110,890 | +€37,019 | +50.1% |
| Operating profit (loss) | 9901 | €47,701 | €91,532 | +€43,831 | +91.9% |
| Financial charges | 65/66B | €3,095 | €2,260 | -€835 | -27.0% |
| Recurring financial charges | 65 | €3,095 | €2,260 | -€835 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €44,606 | €89,273 | +€44,667 | +100% |
| Income taxes | 67/77 | €6,669 | €27,351 | +€20,682 | +310% |
| Profit (loss) for the period | 9904 | €37,937 | €61,922 | +€23,984 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,937 | €61,922 | +€23,984 | +63.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.