FAMICOL: what changed
Two fiscal 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.
FAMICOL
Largest movements
- Tangible fixed assets -€10,652
down €10,652 (-2.4%), from €435,998 to €425,346
of which Land and buildings: -€10,294
- Cash -€7,787
down €7,787 (-26.3%), from €29,561 to €21,774
mainly Investment in fixed assets (net) (-€32,516) and Contributions, distributions and other (-€15,000)
- Profit (loss) carried forward -€15,675
down €15,675 (-7.3%), from €215,200 to €199,525
- Gross operating margin +€10,242
up €10,242 (+23.1%), from €44,324 to €54,566
- Staff costs -€2,754
down €2,754 (-37.0%), from €7,444 to €4,690
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €475,291 | €458,401 | -€16,890 | -3.6% |
| Fixed assets | 21/28 | €436,147 | €425,495 | -€10,652 | -2.4% |
| Tangible fixed assets | 22/27 | €435,998 | €425,346 | -€10,652 | -2.4% |
| Land and buildings | 22 | €434,791 | €424,496 | -€10,294 | -2.4% |
| Furniture and vehicles | 24 | €1,207 | €850 | -€357 | -29.6% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €39,145 | €32,906 | -€6,238 | -15.9% |
| Amounts receivable after more than one year | 29 | €3,502 | €3,502 | = | 0.0% |
| Other amounts receivable | 291 | €3,502 | €3,502 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €1,205 | +€1,205 | |
| Trade receivables | 40 | €0 | €195 | +€195 | |
| Other amounts receivable | 41 | - | €1,010 | +€1,010 | |
| Cash at bank and in hand | 54/58 | €29,561 | €21,774 | -€7,787 | -26.3% |
| Deferred charges and accrued income | 490/1 | €6,082 | €6,425 | +€343 | +5.6% |
| Total equity and liabilities | 10/49 | €475,291 | €458,401 | -€16,890 | -3.6% |
| Equity | 10/15 | €449,762 | €434,087 | -€15,675 | -3.5% |
| Contributions | 10/11 | €132,004 | €132,004 | = | 0.0% |
| Revaluation surpluses | 12 | €24,832 | €22,969 | -€1,862 | -7.5% |
| Reserves | 13 | €77,727 | €79,589 | +€1,862 | +2.4% |
| Non-distributable reserves | 130/1 | €9,440 | €9,440 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,440 | €9,440 | = | 0.0% |
| Distributable reserves | 133 | €68,287 | €70,149 | +€1,862 | +2.7% |
| Profit (loss) carried forward | 14 | €215,200 | €199,525 | -€15,675 | -7.3% |
| Amounts payable | 17/49 | €25,529 | €24,314 | -€1,215 | -4.8% |
| Amounts payable within one year | 42/48 | €25,529 | €24,314 | -€1,215 | -4.8% |
| Trade debts | 44 | €663 | €93 | -€570 | -85.9% |
| Suppliers | 440/4 | €663 | €93 | -€570 | -85.9% |
| Taxes, remuneration and social security | 45 | €545 | €0 | -€545 | -100.0% |
| Remuneration and social security | 454/9 | €545 | €0 | -€545 | -100.0% |
| Other amounts payable | 47/48 | €24,321 | €24,221 | -€100 | -0.4% |
| Non-recurring operating income | 76A | - | €6,244 | +€6,244 | |
| Remuneration, social security and pensions | 62 | €7,444 | €4,690 | -€2,754 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,628 | €43,168 | +€540 | +1.3% |
| Other operating charges | 640/8 | €6,775 | €7,004 | +€229 | +3.4% |
| Gross operating margin | 9900 | €44,324 | €54,566 | +€10,242 | +23.1% |
| Operating profit (loss) | 9901 | -€12,523 | -€296 | +€12,227 | +97.6% |
| Financial income | 75/76B | €0 | €8 | +€8 | |
| Recurring financial income | 75 | €0 | €8 | +€8 | |
| Financial charges | 65/66B | €353 | €386 | +€33 | +9.4% |
| Recurring financial charges | 65 | €353 | €386 | +€33 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,876 | -€675 | +€12,201 | +94.8% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€12,876 | -€675 | +€12,201 | +94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,876 | -€675 | +€12,201 | +94.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.