FAMICHRELS: 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.
FAMICHRELS
Largest movements
- Tangible fixed assets -€14,414
down €14,414 (-3.2%), from €445,089 to €430,675
of which Land and buildings: -€9,359
- Cash +€5,559
up €5,559 (+3,349%), from €166 to €5,725
mainly Depreciation (+€14,414) and Net result for the year (+€354)
- Other debts -€8,604
down €8,604 (-3.4%), from €253,370 to €244,766
- Gross operating margin +€17,421
up €17,421, from -€2,665 to €14,756
- Other operating charges -€11,068
down €11,068 (-94.6%), from €11,705 to €637
- Depreciation +€4,853
up €4,853 (+50.8%), from €9,561 to €14,414
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 | €446,135 | €437,184 | -€8,951 | -2.0% |
| Fixed assets | 21/28 | €445,359 | €430,675 | -€14,684 | -3.3% |
| Tangible fixed assets | 22/27 | €445,089 | €430,675 | -€14,414 | -3.2% |
| Land and buildings | 22 | €395,225 | €385,866 | -€9,359 | -2.4% |
| Furniture and vehicles | 24 | €49,864 | €44,809 | -€5,055 | -10.1% |
| Financial fixed assets | 28 | €270 | - | -€270 | |
| Current assets | 29/58 | €776 | €6,509 | +€5,733 | +739% |
| Cash at bank and in hand | 54/58 | €166 | €5,725 | +€5,559 | +3,349% |
| Deferred charges and accrued income | 490/1 | €610 | €784 | +€174 | +28.5% |
| Total equity and liabilities | 10/49 | €446,135 | €437,184 | -€8,951 | -2.0% |
| Equity | 10/15 | €171,529 | €171,883 | +€354 | +0.2% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €63,707 | €61,606 | -€2,101 | -3.3% |
| Tax-exempt reserves | 132 | €63,707 | €61,606 | -€2,101 | -3.3% |
| Profit (loss) carried forward | 14 | -€117,178 | -€114,723 | +€2,455 | +2.1% |
| Provisions and deferred taxes | 16 | €21,236 | €20,535 | -€701 | -3.3% |
| Deferred taxes | 168 | €21,236 | €20,535 | -€701 | -3.3% |
| Amounts payable | 17/49 | €253,370 | €244,766 | -€8,604 | -3.4% |
| Amounts payable within one year | 42/48 | €253,370 | €244,766 | -€8,604 | -3.4% |
| Other amounts payable | 47/48 | €253,370 | €244,766 | -€8,604 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,561 | €14,414 | +€4,853 | +50.8% |
| Other operating charges | 640/8 | €11,705 | €637 | -€11,068 | -94.6% |
| Gross operating margin | 9900 | -€2,665 | €14,756 | +€17,421 | |
| Operating profit (loss) | 9901 | -€23,931 | -€295 | +€23,636 | +98.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €57 | €51 | -€6 | -10.5% |
| Recurring financial charges | 65 | €57 | €51 | -€6 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,987 | -€346 | +€23,641 | +98.6% |
| Transfer from deferred taxes | 780 | €700 | €700 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€23,287 | €354 | +€23,641 | |
| Transfer from tax-exempt reserves | 789 | €2,100 | €2,101 | +€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,187 | €2,455 | +€23,642 |
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 24 October 2026 via checked.be.