FAMIDEL: 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.
FAMIDEL
Largest movements
- Receivables within one year +€11,201
up €11,201 (+10.9%), from €102,440 to €113,641
of which Other amounts receivable: +€10,172
- Tangible fixed assets -€1,907
down €1,907 (-45.9%), from €4,152 to €2,245
- Other debts +€15,000
new in 2025: €15,000
- Profit (loss) carried forward -€8,195
down €8,195 (-21.2%), from €38,688 to €30,493
- Tax, wage and social debts +€1,936
up €1,936 (+46.4%), from €4,174 to €6,109
of which Taxes: +€2,660
- Gross operating margin +€5,366
up €5,366 (+15.3%), from €35,134 to €40,499
- Financial income +€4,743
up €4,743 (+113199.8%), from €4 to €4,747
of which Financial income: +€4,743
- Staff costs +€1,745
up €1,745 (+5.5%), from €31,703 to €33,448
- Taxes +€1,209
up €1,209 (+67.9%), from €1,782 to €2,991
- Depreciation +€1,159
up €1,159 (+154.9%), from €748 to €1,907
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,129 | €118,626 | +€8,497 | +7.7% |
| Fixed assets | 21/28 | €4,152 | €2,245 | -€1,907 | -45.9% |
| Tangible fixed assets | 22/27 | €4,152 | €2,245 | -€1,907 | -45.9% |
| Furniture and vehicles | 24 | €4,152 | €2,245 | -€1,907 | -45.9% |
| Current assets | 29/58 | €105,977 | €116,382 | +€10,405 | +9.8% |
| Amounts receivable within one year | 40/41 | €102,440 | €113,641 | +€11,201 | +10.9% |
| Trade receivables | 40 | €19,970 | €20,998 | +€1,029 | +5.2% |
| Other amounts receivable | 41 | €82,470 | €92,642 | +€10,172 | +12.3% |
| Cash at bank and in hand | 54/58 | €3,537 | €2,741 | -€796 | -22.5% |
| Total equity and liabilities | 10/49 | €110,129 | €118,626 | +€8,497 | +7.7% |
| Equity | 10/15 | €105,260 | €97,065 | -€8,195 | -7.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,572 | €4,572 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,572 | €4,572 | = | 0.0% |
| Legal reserve | 130 | €4,572 | €4,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,688 | €30,493 | -€8,195 | -21.2% |
| Amounts payable | 17/49 | €4,869 | €21,561 | +€16,692 | +342.8% |
| Amounts payable within one year | 42/48 | €4,869 | €21,561 | +€16,692 | +342.8% |
| Trade debts | 44 | €695 | €452 | -€243 | -35.0% |
| Suppliers | 440/4 | €695 | €452 | -€243 | -35.0% |
| Taxes, remuneration and social security | 45 | €4,174 | €6,109 | +€1,936 | +46.4% |
| Taxes | 450/3 | €1,132 | €3,792 | +€2,660 | +234.9% |
| Remuneration and social security | 454/9 | €3,041 | €2,317 | -€724 | -23.8% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €31,703 | €33,448 | +€1,745 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €1,907 | +€1,159 | +154.9% |
| Other operating charges | 640/8 | €190 | €8 | -€183 | -96.1% |
| Gross operating margin | 9900 | €35,134 | €40,499 | +€5,366 | +15.3% |
| Operating profit (loss) | 9901 | €2,493 | €5,137 | +€2,644 | +106.0% |
| Financial income | 75/76B | €4 | €4,747 | +€4,743 | +113199.8% |
| Recurring financial income | 75 | €4 | €4,747 | +€4,743 | +113199.8% |
| Non-recurring financial income | 76B | €4 | - | -€4 | |
| Financial charges | 65/66B | €156 | €87 | -€69 | -44.0% |
| Recurring financial charges | 65 | €156 | €87 | -€69 | -44.0% |
| Non-recurring financial charges | 66B | €156 | - | -€156 | |
| Profit (loss) for the period before taxes | 9903 | €2,341 | €9,797 | +€7,455 | +318.5% |
| Income taxes | 67/77 | €1,782 | €2,991 | +€1,209 | +67.9% |
| Profit (loss) for the period | 9904 | €559 | €6,805 | +€6,246 | +1117.3% |
| Profit (loss) for the period to be appropriated | 9905 | €559 | €6,805 | +€6,246 | +1117.3% |
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 12 October 2026 via checked.be.