FAMIBOSS: 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.
FAMIBOSS
Largest movements
- Receivables within one year +€444,722
up €444,722 (+54.0%), from €823,714 to €1.3m
of which Trade receivables: +€374,106
- Financial fixed assets -€261,572
down €261,572 (-16.8%), from €1.6m to €1.3m
- Cash -€91,521
down €91,521 (-95.6%), from €95,726 to €4,205
mainly Receivables within one year (-€444,722) and Other debts (-€323,266)
- Tangible fixed assets -€89,514
down €89,514 (-10.3%), from €870,455 to €780,941
of which Land and buildings: -€59,044
- Receivables after one year -€73,116
down €73,116 (-15.1%), from €485,649 to €412,533
- Other debts -€323,266
no longer reported in 2025 (was €323,266)
- Debts after one year +€111,951
up €111,951 (+29.2%), from €382,931 to €494,882
- Accrued charges and deferred income +€68,115
new in 2025: €68,115
- Profit (loss) carried forward +€47,309
up €47,309 (+2.7%), from €1.8m to €1.8m
- Tax, wage and social debts +€43,457
up €43,457 (+205%), from €21,226 to €64,683
of which Taxes: +€43,615
- Financial charges +€159,735
up €159,735 (+110%), from €145,497 to €305,232
of which Non-recurring financial charges: +€129,960
- Gross operating margin +€156,903
up €156,903 (+43.6%), from €360,008 to €516,912
- Staff costs -€35,404
no longer reported in 2025 (was €35,404)
- Taxes +€21,831
up €21,831 (+146%), from €15,000 to €36,831
- Depreciation -€6,263
down €6,263 (-5.7%), from €109,974 to €103,711
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 | €3,834,167 | €3,763,167 | -€71,000 | -1.9% |
| Fixed assets | 21/28 | €2,429,078 | €2,077,993 | -€351,085 | -14.5% |
| Tangible fixed assets | 22/27 | €870,455 | €780,941 | -€89,514 | -10.3% |
| Land and buildings | 22 | €758,204 | €699,160 | -€59,044 | -7.8% |
| Plant, machinery and equipment | 23 | €49,672 | €35,949 | -€13,723 | -27.6% |
| Furniture and vehicles | 24 | €58,079 | €41,332 | -€16,747 | -28.8% |
| Other tangible fixed assets | 26 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,558,623 | €1,297,052 | -€261,572 | -16.8% |
| Current assets | 29/58 | €1,405,089 | €1,685,174 | +€280,085 | +19.9% |
| Amounts receivable after more than one year | 29 | €485,649 | €412,533 | -€73,116 | -15.1% |
| Other amounts receivable | 291 | €485,649 | €412,533 | -€73,116 | -15.1% |
| Amounts receivable within one year | 40/41 | €823,714 | €1,268,436 | +€444,722 | +54.0% |
| Trade receivables | 40 | €734,872 | €1,108,978 | +€374,106 | +50.9% |
| Other amounts receivable | 41 | €88,842 | €159,458 | +€70,616 | +79.5% |
| Cash at bank and in hand | 54/58 | €95,726 | €4,205 | -€91,521 | -95.6% |
| Total equity and liabilities | 10/49 | €3,834,167 | €3,763,167 | -€71,000 | -1.9% |
| Equity | 10/15 | €3,083,495 | €3,130,804 | +€47,309 | +1.5% |
| Contributions | 10/11 | €1,198,592 | €1,198,592 | = | 0.0% |
| Reserves | 13 | €119,859 | €119,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €119,859 | €119,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €119,859 | €119,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,765,044 | €1,812,353 | +€47,309 | +2.7% |
| Amounts payable | 17/49 | €750,672 | €632,363 | -€118,309 | -15.8% |
| Amounts payable after more than one year | 17 | €382,931 | €494,882 | +€111,951 | +29.2% |
| Other amounts payable | 178/9 | €382,931 | €494,882 | +€111,951 | +29.2% |
| Amounts payable within one year | 42/48 | €367,741 | €69,366 | -€298,375 | -81.1% |
| Trade debts | 44 | €23,249 | €4,683 | -€18,565 | -79.9% |
| Suppliers | 440/4 | €23,249 | €4,683 | -€18,565 | -79.9% |
| Taxes, remuneration and social security | 45 | €21,226 | €64,683 | +€43,457 | +205% |
| Taxes | 450/3 | €21,067 | €64,683 | +€43,615 | +207% |
| Remuneration and social security | 454/9 | €158 | - | -€158 | |
| Other amounts payable | 47/48 | €323,266 | - | -€323,266 | |
| Accrued charges and deferred income | 492/3 | - | €68,115 | +€68,115 | |
| Remuneration, social security and pensions | 62 | €35,404 | - | -€35,404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,974 | €103,711 | -€6,263 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,781 | €28,781 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €4,500 | +€4,500 | |
| Other operating charges | 640/8 | €1,110 | €1,299 | +€189 | +17.0% |
| Gross operating margin | 9900 | €360,008 | €516,912 | +€156,903 | +43.6% |
| Operating profit (loss) | 9901 | €184,740 | €378,622 | +€193,882 | +105% |
| Financial income | 75/76B | €16,771 | €10,750 | -€6,021 | -35.9% |
| Recurring financial income | 75 | €16,771 | €10,750 | -€6,021 | -35.9% |
| Financial charges | 65/66B | €145,497 | €305,232 | +€159,735 | +110% |
| Recurring financial charges | 65 | €13,886 | €43,661 | +€29,775 | +214% |
| Non-recurring financial charges | 66B | €131,611 | €261,572 | +€129,960 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €56,014 | €84,140 | +€28,126 | +50.2% |
| Income taxes | 67/77 | €15,000 | €36,831 | +€21,831 | +146% |
| Profit (loss) for the period | 9904 | €41,014 | €47,309 | +€6,295 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,014 | €47,309 | +€6,295 | +15.3% |
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 26 October 2026 via checked.be.