FAMIKI: 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.
FAMIKI
Largest movements
- Cash -€16,679
down €16,679 (-42.5%), from €39,205 to €22,527
mainly Other debts (-€13,327) and Receivables within one year (-€13,159)
- Receivables within one year +€13,159
up €13,159 (+63.8%), from €20,635 to €33,795
of which Trade receivables: +€13,912
- Tangible fixed assets -€10,508
down €10,508 (-36.0%), from €29,225 to €18,717
of which Furniture and vehicles: -€10,963
- Reserves +€13,887
up €13,887 (+70.8%), from €19,620 to €33,507
- Other debts -€13,327
down €13,327 (-19.4%), from €68,867 to €55,540
- Trade debts -€7,056
down €7,056 (-62.8%), from €11,245 to €4,188
- Tax, wage and social debts -€3,953
down €3,953 (-47.4%), from €8,349 to €4,396
- Debts after one year -€3,712
down €3,712 (-15.6%), from €23,851 to €20,139
- Depreciation +€6,829
up €6,829 (+160%), from €4,263 to €11,092
- Gross operating margin -€3,220
down €3,220 (-8.6%), from €37,522 to €34,302
- Taxes -€1,786
down €1,786 (-19.5%), from €9,171 to €7,385
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 | €158,790 | €145,585 | -€13,205 | -8.3% |
| Fixed assets | 21/28 | €29,225 | €18,717 | -€10,508 | -36.0% |
| Tangible fixed assets | 22/27 | €29,225 | €18,717 | -€10,508 | -36.0% |
| Plant, machinery and equipment | 23 | - | €455 | +€455 | |
| Furniture and vehicles | 24 | €28,725 | €17,762 | -€10,963 | -38.2% |
| Other tangible fixed assets | 26 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €129,565 | €126,867 | -€2,698 | -2.1% |
| Stocks and contracts in progress | 3 | €67,435 | €67,049 | -€385 | -0.6% |
| Stocks | 30/36 | €67,435 | €67,049 | -€385 | -0.6% |
| Amounts receivable within one year | 40/41 | €20,635 | €33,795 | +€13,159 | +63.8% |
| Trade receivables | 40 | €19,383 | €33,295 | +€13,912 | +71.8% |
| Other amounts receivable | 41 | €1,252 | €500 | -€752 | -60.1% |
| Cash at bank and in hand | 54/58 | €39,205 | €22,527 | -€16,679 | -42.5% |
| Deferred charges and accrued income | 490/1 | €2,290 | €3,496 | +€1,207 | +52.7% |
| Total equity and liabilities | 10/49 | €158,790 | €145,585 | -€13,205 | -8.3% |
| Equity | 10/15 | €38,220 | €52,107 | +€13,887 | +36.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,620 | €33,507 | +€13,887 | +70.8% |
| Distributable reserves | 133 | €19,620 | €33,507 | +€13,887 | +70.8% |
| Amounts payable | 17/49 | €120,570 | €93,478 | -€27,092 | -22.5% |
| Amounts payable after more than one year | 17 | €23,851 | €20,139 | -€3,712 | -15.6% |
| Financial debts | 170/4 | €23,851 | €20,139 | -€3,712 | -15.6% |
| Amounts payable within one year | 42/48 | €92,172 | €67,835 | -€24,337 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €3,712 | €3,712 | = | 0.0% |
| Trade debts | 44 | €11,245 | €4,188 | -€7,056 | -62.8% |
| Suppliers | 440/4 | €11,245 | €4,188 | -€7,056 | -62.8% |
| Taxes, remuneration and social security | 45 | €8,349 | €4,396 | -€3,953 | -47.4% |
| Taxes | 450/3 | €8,349 | €4,396 | -€3,953 | -47.4% |
| Other amounts payable | 47/48 | €68,867 | €55,540 | -€13,327 | -19.4% |
| Accrued charges and deferred income | 492/3 | €4,548 | €5,504 | +€956 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,263 | €11,092 | +€6,829 | +160% |
| Other operating charges | 640/8 | €1,066 | €1,193 | +€127 | +11.9% |
| Gross operating margin | 9900 | €37,522 | €34,302 | -€3,220 | -8.6% |
| Operating profit (loss) | 9901 | €32,192 | €22,017 | -€10,175 | -31.6% |
| Financial income | 75/76B | €4 | €64 | +€60 | +1,485% |
| Recurring financial income | 75 | €4 | €64 | +€60 | +1,485% |
| Financial charges | 65/66B | €868 | €808 | -€59 | -6.9% |
| Recurring financial charges | 65 | €868 | €808 | -€59 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €31,329 | €21,272 | -€10,056 | -32.1% |
| Income taxes | 67/77 | €9,171 | €7,385 | -€1,786 | -19.5% |
| Profit (loss) for the period | 9904 | €22,157 | €13,887 | -€8,270 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,157 | €13,887 | -€8,270 | -37.3% |
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 26 October 2026 via checked.be.