FAMICA: 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.
FAMICA
Largest movements
- Receivables within one year +€19,835
up €19,835 (+91.6%), from €21,658 to €41,493
of which Other amounts receivable: +€17,992
- Cash -€14,643
down €14,643 (-11.2%), from €130,695 to €116,052
mainly Receivables within one year (-€19,835) and Tax, wage and social debts (-€11,850)
- Tangible fixed assets -€12,605
down €12,605 (-19.8%), from €63,809 to €51,204
of which Land and buildings: -€11,203
- Stocks and contracts +€6,035
up €6,035 (+2.0%), from €302,522 to €308,558
- Tax, wage and social debts -€11,850
down €11,850 (-33.6%), from €35,221 to €23,371
of which Remuneration and social security: -€10,746
- Trade debts +€7,065
up €7,065 (+11.7%), from €60,164 to €67,229
- Reserves +€5,476
up €5,476 (+1.4%), from €389,735 to €395,210
of which Distributable reserves: +€5,476
- Other debts -€5,422
down €5,422 (-69.1%), from €7,843 to €2,421
- Other operating charges +€43,857
up €43,857 (+892%), from €4,917 to €48,773
- Taxes -€9,438
down €9,438 (-85.6%), from €11,025 to €1,587
- Staff costs -€8,624
down €8,624 (-13.4%), from €64,240 to €55,616
- Financial income +€6,231
up €6,231 (+7.8%), from €80,316 to €86,548
- Depreciation -€4,996
down €4,996 (-28.4%), from €17,601 to €12,605
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 | €518,761 | €517,383 | -€1,378 | -0.3% |
| Fixed assets | 21/28 | €63,885 | €51,280 | -€12,605 | -19.7% |
| Tangible fixed assets | 22/27 | €63,809 | €51,204 | -€12,605 | -19.8% |
| Land and buildings | 22 | €60,931 | €49,728 | -€11,203 | -18.4% |
| Plant, machinery and equipment | 23 | €2,878 | €1,476 | -€1,402 | -48.7% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €454,875 | €466,103 | +€11,227 | +2.5% |
| Stocks and contracts in progress | 3 | €302,522 | €308,558 | +€6,035 | +2.0% |
| Stocks | 30/36 | €302,522 | €308,558 | +€6,035 | +2.0% |
| Amounts receivable within one year | 40/41 | €21,658 | €41,493 | +€19,835 | +91.6% |
| Trade receivables | 40 | €21,586 | €23,429 | +€1,843 | +8.5% |
| Other amounts receivable | 41 | €72 | €18,064 | +€17,992 | +24,923% |
| Cash at bank and in hand | 54/58 | €130,695 | €116,052 | -€14,643 | -11.2% |
| Total equity and liabilities | 10/49 | €518,761 | €517,383 | -€1,378 | -0.3% |
| Equity | 10/15 | €408,327 | €413,802 | +€5,476 | +1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €389,735 | €395,210 | +€5,476 | +1.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €387,876 | €393,351 | +€5,476 | +1.4% |
| Amounts payable | 17/49 | €110,434 | €103,580 | -€6,853 | -6.2% |
| Amounts payable within one year | 42/48 | €103,228 | €93,021 | -€10,207 | -9.9% |
| Trade debts | 44 | €60,164 | €67,229 | +€7,065 | +11.7% |
| Suppliers | 440/4 | €60,164 | €67,229 | +€7,065 | +11.7% |
| Taxes, remuneration and social security | 45 | €35,221 | €23,371 | -€11,850 | -33.6% |
| Taxes | 450/3 | €19,653 | €18,549 | -€1,104 | -5.6% |
| Remuneration and social security | 454/9 | €15,568 | €4,822 | -€10,746 | -69.0% |
| Other amounts payable | 47/48 | €7,843 | €2,421 | -€5,422 | -69.1% |
| Accrued charges and deferred income | 492/3 | €7,206 | €10,559 | +€3,353 | +46.5% |
| Remuneration, social security and pensions | 62 | €64,240 | €55,616 | -€8,624 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,601 | €12,605 | -€4,996 | -28.4% |
| Other operating charges | 640/8 | €4,917 | €48,773 | +€43,857 | +892% |
| Non-recurring operating charges | 66A | - | €896 | +€896 | |
| Gross operating margin | 9900 | €40,238 | €42,177 | +€1,939 | +4.8% |
| Operating profit (loss) | 9901 | -€46,520 | -€75,713 | -€29,193 | -62.8% |
| Financial income | 75/76B | €80,316 | €86,548 | +€6,231 | +7.8% |
| Recurring financial income | 75 | €80,316 | €86,548 | +€6,231 | +7.8% |
| Financial charges | 65/66B | €2,286 | €3,772 | +€1,487 | +65.0% |
| Recurring financial charges | 65 | €2,286 | €3,772 | +€1,487 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €31,511 | €7,062 | -€24,449 | -77.6% |
| Income taxes | 67/77 | €11,025 | €1,587 | -€9,438 | -85.6% |
| Profit (loss) for the period | 9904 | €20,486 | €5,476 | -€15,011 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,486 | €5,476 | -€15,011 | -73.3% |
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 1 November 2026 via checked.be.