FAMIDAS: 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.
FAMIDAS
Largest movements
- Cash +€21,831
up €21,831 (+78.2%), from €27,933 to €49,764
mainly Net result for the year (+€22,950) and Tax, wage and social debts (+€13,331)
- Receivables within one year +€4,962
up €4,962 (+23.3%), from €21,260 to €26,221
of which Trade receivables: +€6,622
- Deferred charges and accrued income -€1,838
down €1,838 (-55.8%), from €3,296 to €1,457
- Reserves +€22,359
up €22,359 (+125%), from €17,896 to €40,255
- Tax, wage and social debts +€13,331
up €13,331 (+123%), from €10,808 to €24,138
of which Taxes: +€9,269
- Trade debts -€7,408
down €7,408 (-48.4%), from €15,291 to €7,883
- Debts after one year -€3,288
down €3,288 (-92.3%), from €3,564 to €276
- Gross operating margin +€31,736
up €31,736 (+44.8%), from €70,853 to €102,589
- Taxes +€8,622
up €8,622 (+966%), from €892 to €9,514
- Other operating charges +€4,865
up €4,865 (+1,206%), from €403 to €5,269
- Staff costs +€3,244
up €3,244 (+5.7%), from €57,387 to €60,631
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 | €59,429 | €84,436 | +€25,007 | +42.1% |
| Fixed assets | 21/28 | €6,941 | €6,993 | +€52 | +0.8% |
| Tangible fixed assets | 22/27 | €6,578 | €6,630 | +€52 | +0.8% |
| Furniture and vehicles | 24 | €6,491 | €6,584 | +€94 | +1.4% |
| Other tangible fixed assets | 26 | €87 | €45 | -€42 | -47.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €52,488 | €77,443 | +€24,955 | +47.5% |
| Amounts receivable within one year | 40/41 | €21,260 | €26,221 | +€4,962 | +23.3% |
| Trade receivables | 40 | €19,599 | €26,221 | +€6,622 | +33.8% |
| Other amounts receivable | 41 | €1,660 | - | -€1,660 | |
| Cash at bank and in hand | 54/58 | €27,933 | €49,764 | +€21,831 | +78.2% |
| Deferred charges and accrued income | 490/1 | €3,296 | €1,457 | -€1,838 | -55.8% |
| Total equity and liabilities | 10/49 | €59,429 | €84,436 | +€25,007 | +42.1% |
| Equity | 10/15 | €23,506 | €46,455 | +€22,950 | +97.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,896 | €40,255 | +€22,359 | +125% |
| Distributable reserves | 133 | €17,896 | €40,255 | +€22,359 | +125% |
| Profit (loss) carried forward | 14 | -€590 | - | +€590 | |
| Amounts payable | 17/49 | €35,923 | €37,981 | +€2,057 | +5.7% |
| Amounts payable after more than one year | 17 | €3,564 | €276 | -€3,288 | -92.3% |
| Financial debts | 170/4 | €3,564 | €276 | -€3,288 | -92.3% |
| Amounts payable within one year | 42/48 | €32,359 | €37,705 | +€5,346 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €3,253 | €3,288 | +€35 | +1.1% |
| Trade debts | 44 | €15,291 | €7,883 | -€7,408 | -48.4% |
| Suppliers | 440/4 | €15,291 | €7,883 | -€7,408 | -48.4% |
| Taxes, remuneration and social security | 45 | €10,808 | €24,138 | +€13,331 | +123% |
| Taxes | 450/3 | €3,331 | €12,600 | +€9,269 | +278% |
| Remuneration and social security | 454/9 | €7,477 | €11,539 | +€4,061 | +54.3% |
| Other amounts payable | 47/48 | €3,007 | €2,395 | -€612 | -20.3% |
| Remuneration, social security and pensions | 62 | €57,387 | €60,631 | +€3,244 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,352 | €4,127 | +€775 | +23.1% |
| Other operating charges | 640/8 | €403 | €5,269 | +€4,865 | +1,206% |
| Non-recurring operating charges | 66A | €8,298 | - | -€8,298 | |
| Gross operating margin | 9900 | €70,853 | €102,589 | +€31,736 | +44.8% |
| Operating profit (loss) | 9901 | €1,413 | €32,563 | +€31,150 | +2,205% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €244 | €103 | -€141 | -57.7% |
| Recurring financial charges | 65 | €244 | €103 | -€141 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €1,168 | €32,464 | +€31,295 | +2,679% |
| Income taxes | 67/77 | €892 | €9,514 | +€8,622 | +966% |
| Profit (loss) for the period | 9904 | €276 | €22,950 | +€22,674 | +8,219% |
| Profit (loss) for the period to be appropriated | 9905 | €276 | €22,950 | +€22,674 | +8,219% |
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 14 October 2026 via checked.be.