FAMICA GROUP: 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 GROUP
Largest movements
- Receivables within one year +€60,998
up €60,998 (+752%), from €8,106 to €69,105
of which Trade receivables: +€60,997
- Tangible fixed assets -€32,296
down €32,296 (-15.8%), from €204,686 to €172,390
of which Leasing and similar rights: -€31,300
- Reserves +€16,000
up €16,000 (+18.6%), from €86,100 to €102,100
of which Distributable reserves: +€16,000
- Trade debts +€12,612
up €12,612 (+125%), from €10,116 to €22,728
- Staff costs -€29,642
down €29,642 (-29.6%), from €100,072 to €70,430
- Gross operating margin -€24,790
down €24,790 (-11.4%), from €218,399 to €193,609
- Financial charges +€14,597
up €14,597 (+30.1%), from €48,416 to €63,014
- Taxes +€10,182
up €10,182 (+266%), from €3,824 to €14,006
- Other operating charges -€4,016
down €4,016 (-51.6%), from €7,783 to €3,768
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 | €1,074,494 | €1,095,096 | +€20,603 | +1.9% |
| Fixed assets | 21/28 | €1,053,696 | €1,021,400 | -€32,296 | -3.1% |
| Tangible fixed assets | 22/27 | €204,686 | €172,390 | -€32,296 | -15.8% |
| Land and buildings | 22 | €154,501 | €154,501 | = | 0.0% |
| Furniture and vehicles | 24 | €3,283 | €2,287 | -€996 | -30.3% |
| Leasing and similar rights | 25 | €46,902 | €15,602 | -€31,300 | -66.7% |
| Financial fixed assets | 28 | €849,010 | €849,010 | = | 0.0% |
| Current assets | 29/58 | €20,798 | €73,696 | +€52,898 | +254% |
| Amounts receivable within one year | 40/41 | €8,106 | €69,105 | +€60,998 | +752% |
| Trade receivables | 40 | €2,431 | €63,428 | +€60,997 | +2,510% |
| Other amounts receivable | 41 | €5,676 | €5,677 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €10,832 | €2,484 | -€8,349 | -77.1% |
| Deferred charges and accrued income | 490/1 | €1,859 | €2,108 | +€249 | +13.4% |
| Total equity and liabilities | 10/49 | €1,074,494 | €1,095,096 | +€20,603 | +1.9% |
| Equity | 10/15 | €203,949 | €214,045 | +€10,096 | +5.0% |
| Contributions | 10/11 | €111,000 | €111,000 | = | 0.0% |
| Capital | 10 | €111,000 | €111,000 | = | 0.0% |
| Issued capital | 100 | €111,000 | €111,000 | = | 0.0% |
| Reserves | 13 | €86,100 | €102,100 | +€16,000 | +18.6% |
| Non-distributable reserves | 130/1 | €11,100 | €11,100 | = | 0.0% |
| Legal reserve | 130 | €11,100 | €11,100 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €91,000 | +€16,000 | +21.3% |
| Profit (loss) carried forward | 14 | €6,849 | €945 | -€5,904 | -86.2% |
| Amounts payable | 17/49 | €870,545 | €881,051 | +€10,507 | +1.2% |
| Amounts payable after more than one year | 17 | €795,018 | €784,658 | -€10,360 | -1.3% |
| Financial debts | 170/4 | €33,469 | €6,632 | -€26,837 | -80.2% |
| Other amounts payable | 178/9 | €761,549 | €778,026 | +€16,477 | +2.2% |
| Amounts payable within one year | 42/48 | €70,316 | €96,393 | +€26,077 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €21,557 | €26,837 | +€5,280 | +24.5% |
| Trade debts | 44 | €10,116 | €22,728 | +€12,612 | +125% |
| Suppliers | 440/4 | €10,116 | €22,728 | +€12,612 | +125% |
| Taxes, remuneration and social security | 45 | €38,643 | €46,828 | +€8,185 | +21.2% |
| Taxes | 450/3 | €16,966 | €31,502 | +€14,536 | +85.7% |
| Remuneration and social security | 454/9 | €21,678 | €15,326 | -€6,352 | -29.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €5,210 | €0 | -€5,210 | -100% |
| Remuneration, social security and pensions | 62 | €100,072 | €70,430 | -€29,642 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,918 | €32,296 | +€378 | +1.2% |
| Other operating charges | 640/8 | €7,783 | €3,768 | -€4,016 | -51.6% |
| Gross operating margin | 9900 | €218,399 | €193,609 | -€24,790 | -11.4% |
| Operating profit (loss) | 9901 | €78,627 | €87,116 | +€8,489 | +10.8% |
| Financial income | 75/76B | €992 | €0 | -€992 | -100% |
| Recurring financial income | 75 | €992 | €0 | -€992 | -100% |
| Financial charges | 65/66B | €48,416 | €63,014 | +€14,597 | +30.1% |
| Recurring financial charges | 65 | €48,416 | €63,014 | +€14,597 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €31,202 | €24,102 | -€7,100 | -22.8% |
| Income taxes | 67/77 | €3,824 | €14,006 | +€10,182 | +266% |
| Profit (loss) for the period | 9904 | €27,378 | €10,096 | -€17,282 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,378 | €10,096 | -€17,282 | -63.1% |
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.