FAMICOM: 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.
What changed
FAMICOM
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€9,241
2024 · -€10,980+€1,739
Equity
€449,596
2024 · €458,837-€9,241
Cash
€362
2024 · €578-€217
Balance sheet total
€812,003
2024 · €817,930-€5,927
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward -€9,241
down €9,241 (-3.7%), from -€249,427 to -€258,668
Income statement
- Financial charges -€1,462
down €1,462 (-10.8%), from €13,545 to €12,083
- Depreciation -€670
down €670 (-5.6%), from €12,035 to €11,365
- Gross operating margin -€383
down €383 (-2.5%), from €15,105 to €14,722
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.
Result 2024
-€10,980
Gross operating margin
-€383
Depreciation
+€670
Other operating charges
-€14
Financial income
+€4
Financial charges
+€1,462
Result 2025
-€9,241
Cash bridge derived
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.
From operations
+€7,125
Investment
-€7,229
Financing
-€112
Cash 2024
€578
From operations (derived)
+€7,125
Net result for the year
-€9,241
Depreciation
+€11,365
Receivables within one year
+€1,600
Deferred charges and accrued income
-€25
Trade debts
+€1,913
Tax, wage and social debts
-€2,230
Other debts
+€1,201
Accrued charges and deferred income
+€2,543
Investment (derived)
-€7,229
Investment in fixed assets (net)
-€7,229
Financing
-€112
Debts after one year
+€1,041
Current portion of long-term debt
-€1,153
Cash 2025
€362
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €817,930 | €812,003 | -€5,927 | -0.7% |
| Fixed assets | 21/28 | €815,013 | €810,877 | -€4,135 | -0.5% |
| Tangible fixed assets | 22/27 | €815,013 | €810,877 | -€4,135 | -0.5% |
| Land and buildings | 22 | €815,013 | €810,877 | -€4,135 | -0.5% |
| Current assets | 29/58 | €2,917 | €1,126 | -€1,791 | -61.4% |
| Amounts receivable within one year | 40/41 | €1,700 | €100 | -€1,600 | -94.1% |
| Trade receivables | 40 | €1,700 | €100 | -€1,600 | -94.1% |
| Cash at bank and in hand | 54/58 | €578 | €362 | -€217 | -37.4% |
| Deferred charges and accrued income | 490/1 | €639 | €664 | +€25 | +4.0% |
| Total equity and liabilities | 10/49 | €817,930 | €812,003 | -€5,927 | -0.7% |
| Equity | 10/15 | €458,837 | €449,596 | -€9,241 | -2.0% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Capital | 10 | €175,000 | €175,000 | = | 0.0% |
| Issued capital | 100 | €175,000 | €175,000 | = | 0.0% |
| Revaluation surpluses | 12 | €521,398 | €521,398 | = | 0.0% |
| Reserves | 13 | €11,866 | €11,866 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,866 | €11,866 | = | 0.0% |
| Legal reserve | 130 | €11,866 | €11,866 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€249,427 | -€258,668 | -€9,241 | -3.7% |
| Amounts payable | 17/49 | €359,093 | €362,407 | +€3,315 | +0.9% |
| Amounts payable after more than one year | 17 | €346,442 | €347,483 | +€1,041 | +0.3% |
| Financial debts | 170/4 | €346,442 | €347,483 | +€1,041 | +0.3% |
| Amounts payable within one year | 42/48 | €12,651 | €12,381 | -€269 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €4,505 | €3,352 | -€1,153 | -25.6% |
| Trade debts | 44 | €3,600 | €5,513 | +€1,913 | +53.1% |
| Suppliers | 440/4 | €3,600 | €5,513 | +€1,913 | +53.1% |
| Taxes, remuneration and social security | 45 | €4,050 | €1,820 | -€2,230 | -55.1% |
| Taxes | 450/3 | €4,050 | €1,820 | -€2,230 | -55.1% |
| Other amounts payable | 47/48 | €496 | €1,697 | +€1,201 | +242.1% |
| Accrued charges and deferred income | 492/3 | €0 | €2,543 | +€2,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,035 | €11,365 | -€670 | -5.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €15,105 | €14,722 | -€383 | -2.5% |
| Operating profit (loss) | 9901 | €2,564 | €2,838 | +€273 | +10.7% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €13,545 | €12,083 | -€1,462 | -10.8% |
| Recurring financial charges | 65 | €13,545 | €12,083 | -€1,462 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,980 | -€9,241 | +€1,739 | +15.8% |
| Profit (loss) for the period | 9904 | -€10,980 | -€9,241 | +€1,739 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,980 | -€9,241 | +€1,739 | +15.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.