FAMIFLOR: 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.
FAMIFLOR
Largest movements
- Financial fixed assets -€1.4m
down €1.4m (-11.1%), from €12.8m to €11.3m
- Receivables within one year -€169,841
down €169,841 (-33.4%), from €508,613 to €338,771
of which Trade receivables: -€130,904
- Cash -€144,446
down €144,446 (-32.5%), from €444,565 to €300,120
mainly Other debts (-€6.8m) and Contributions, distributions and other (-€307,170)
- Other debts -€6.8m
down €6.8m (-100%), from €6.8m to €0
- Reserves +€5.0m
up €5.0m (+76.2%), from €6.6m to €11.6m
of which Distributable reserves: +€5.0m
- Financial income +€4.8m
up €4.8m (+1,282%), from €377,702 to €5.2m
- Gross operating margin -€111,993
down €111,993 (-12.4%), from €903,091 to €791,098
- Staff costs -€74,032
down €74,032 (-11.4%), from €647,605 to €573,573
- Taxes -€25,807
down €25,807 (-27.5%), from €93,950 to €68,143
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 | €14,174,297 | €12,406,040 | -€1.8m | -12.5% |
| Fixed assets | 21/28 | €13,216,081 | €11,764,090 | -€1.5m | -11.0% |
| Tangible fixed assets | 22/27 | €450,941 | €420,579 | -€30,362 | -6.7% |
| Land and buildings | 22 | €427,861 | €411,399 | -€16,462 | -3.8% |
| Plant, machinery and equipment | 23 | €9,162 | €7,420 | -€1,741 | -19.0% |
| Furniture and vehicles | 24 | €13,919 | €1,760 | -€12,160 | -87.4% |
| Financial fixed assets | 28 | €12,765,140 | €11,343,511 | -€1.4m | -11.1% |
| Current assets | 29/58 | €958,216 | €641,950 | -€316,266 | -33.0% |
| Amounts receivable within one year | 40/41 | €508,613 | €338,771 | -€169,841 | -33.4% |
| Trade receivables | 40 | €146,918 | €16,015 | -€130,904 | -89.1% |
| Other amounts receivable | 41 | €361,695 | €322,757 | -€38,938 | -10.8% |
| Cash at bank and in hand | 54/58 | €444,565 | €300,120 | -€144,446 | -32.5% |
| Deferred charges and accrued income | 490/1 | €5,038 | €3,059 | -€1,979 | -39.3% |
| Total equity and liabilities | 10/49 | €14,174,297 | €12,406,040 | -€1.8m | -12.5% |
| Equity | 10/15 | €6,706,788 | €11,720,111 | +€5.0m | +74.7% |
| Contributions | 10/11 | €127,486 | €127,486 | = | 0.0% |
| Capital | 10 | €127,486 | €127,486 | = | 0.0% |
| Issued capital | 100 | €127,486 | €127,486 | = | 0.0% |
| Reserves | 13 | €6,579,302 | €11,592,625 | +€5.0m | +76.2% |
| Non-distributable reserves | 130/1 | €282,717 | €282,717 | = | 0.0% |
| Legal reserve | 130 | €282,717 | €282,717 | = | 0.0% |
| Distributable reserves | 133 | €6,296,586 | €11,309,908 | +€5.0m | +79.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,467,509 | €685,929 | -€6.8m | -90.8% |
| Amounts payable after more than one year | 17 | €399,369 | €450,267 | +€50,898 | +12.7% |
| Financial debts | 170/4 | €399,369 | €450,267 | +€50,898 | +12.7% |
| Amounts payable within one year | 42/48 | €7,055,753 | €225,685 | -€6.8m | -96.8% |
| Current portion of amounts payable after more than one year | 42 | €67,071 | €67,071 | = | 0.0% |
| Trade debts | 44 | €13,428 | €9,445 | -€3,983 | -29.7% |
| Suppliers | 440/4 | €13,428 | €9,445 | -€3,983 | -29.7% |
| Advances received on contracts in progress | 46 | - | €57,592 | +€57,592 | |
| Taxes, remuneration and social security | 45 | €161,654 | €91,577 | -€70,076 | -43.3% |
| Taxes | 450/3 | €69,715 | €36,301 | -€33,414 | -47.9% |
| Remuneration and social security | 454/9 | €91,939 | €55,276 | -€36,663 | -39.9% |
| Other amounts payable | 47/48 | €6,813,600 | €0 | -€6.8m | -100% |
| Accrued charges and deferred income | 492/3 | €12,388 | €9,977 | -€2,411 | -19.5% |
| Remuneration, social security and pensions | 62 | €647,605 | €573,573 | -€74,032 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,278 | €32,032 | -€4,246 | -11.7% |
| Other operating charges | 640/8 | €4,190 | €3,803 | -€387 | -9.2% |
| Gross operating margin | 9900 | €903,091 | €791,098 | -€111,993 | -12.4% |
| Operating profit (loss) | 9901 | €215,018 | €181,690 | -€33,327 | -15.5% |
| Financial income | 75/76B | €377,702 | €5,221,696 | +€4.8m | +1,282% |
| Recurring financial income | 75 | €377,702 | €5,221,696 | +€4.8m | +1,282% |
| Financial charges | 65/66B | €17,940 | €14,750 | -€3,189 | -17.8% |
| Recurring financial charges | 65 | €17,940 | €14,750 | -€3,189 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €574,780 | €5,388,635 | +€4.8m | +838% |
| Income taxes | 67/77 | €93,950 | €68,143 | -€25,807 | -27.5% |
| Profit (loss) for the period | 9904 | €480,831 | €5,320,493 | +€4.8m | +1,007% |
| Profit (loss) for the period to be appropriated | 9905 | €480,831 | €5,320,493 | +€4.8m | +1,007% |
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 1 November 2026 via checked.be.