FAMILA: 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.
FAMILA
Largest movements
- Cash +€11,964
up €11,964 (+37.0%), from €32,298 to €44,262
mainly Stocks and contracts (+€11,322) and Other debts (+€5,651)
- Stocks and contracts -€11,322
down €11,322 (-60.0%), from €18,877 to €7,554
- Receivables within one year +€6,478
up €6,478 (+30.4%), from €21,288 to €27,766
of which Trade receivables: +€5,467
- Tangible fixed assets -€1,687
down €1,687 (-25.1%), from €6,717 to €5,031
of which Furniture and vehicles: -€889
- Other debts +€5,651
up €5,651 (+57.6%), from €9,805 to €15,456
- Debts after one year +€3,784
up €3,784 (+15.6%), from €24,270 to €28,054
- Profit (loss) carried forward -€3,124
down €3,124 (-26.7%), from €11,684 to €8,560
- Trade debts -€2,314
down €2,314 (-22.7%), from €10,177 to €7,863
- Current portion of long-term debt +€1,042
up €1,042 (+21.0%), from €4,951 to €5,993
- Purchases and services -€36,889
down €36,889 (-16.9%), from €217,704 to €180,815
- Gross operating margin +€20,553
up €20,553, from -€18,782 to €1,771
- Turnover -€17,278
down €17,278 (-8.7%), from €198,788 to €181,510
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 | €79,180 | €84,613 | +€5,433 | +6.9% |
| Fixed assets | 21/28 | €6,717 | €5,031 | -€1,687 | -25.1% |
| Tangible fixed assets | 22/27 | €6,717 | €5,031 | -€1,687 | -25.1% |
| Plant, machinery and equipment | 23 | €2,730 | €1,932 | -€798 | -29.2% |
| Furniture and vehicles | 24 | €3,987 | €3,098 | -€889 | -22.3% |
| Current assets | 29/58 | €72,462 | €79,582 | +€7,120 | +9.8% |
| Stocks and contracts in progress | 3 | €18,877 | €7,554 | -€11,322 | -60.0% |
| Stocks | 30/36 | €18,877 | €7,554 | -€11,322 | -60.0% |
| Amounts receivable within one year | 40/41 | €21,288 | €27,766 | +€6,478 | +30.4% |
| Trade receivables | 40 | €19,020 | €24,487 | +€5,467 | +28.7% |
| Other amounts receivable | 41 | €2,268 | €3,279 | +€1,011 | +44.6% |
| Cash at bank and in hand | 54/58 | €32,298 | €44,262 | +€11,964 | +37.0% |
| Total equity and liabilities | 10/49 | €79,180 | €84,613 | +€5,433 | +6.9% |
| Equity | 10/15 | €19,744 | €16,620 | -€3,124 | -15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,684 | €8,560 | -€3,124 | -26.7% |
| Amounts payable | 17/49 | €59,436 | €67,993 | +€8,557 | +14.4% |
| Amounts payable after more than one year | 17 | €24,270 | €28,054 | +€3,784 | +15.6% |
| Financial debts | 170/4 | €24,270 | €28,054 | +€3,784 | +15.6% |
| Amounts payable within one year | 42/48 | €35,166 | €39,939 | +€4,773 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €4,951 | €5,993 | +€1,042 | +21.0% |
| Trade debts | 44 | €10,177 | €7,863 | -€2,314 | -22.7% |
| Suppliers | 440/4 | €10,177 | €7,863 | -€2,314 | -22.7% |
| Taxes, remuneration and social security | 45 | €10,232 | €10,626 | +€395 | +3.9% |
| Taxes | 450/3 | €8,260 | €5,123 | -€3,137 | -38.0% |
| Remuneration and social security | 454/9 | €1,972 | €5,504 | +€3,532 | +179% |
| Other amounts payable | 47/48 | €9,805 | €15,456 | +€5,651 | +57.6% |
| Turnover | 70 | €198,788 | €181,510 | -€17,278 | -8.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €217,704 | €180,815 | -€36,889 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,998 | €1,687 | -€311 | -15.6% |
| Other operating charges | 640/8 | €233 | €343 | +€109 | +46.8% |
| Non-recurring operating charges | 66A | €344 | - | -€344 | |
| Gross operating margin | 9900 | -€18,782 | €1,771 | +€20,553 | |
| Operating profit (loss) | 9901 | -€21,357 | -€258 | +€21,099 | +98.8% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €2,116 | €2,725 | +€609 | +28.8% |
| Recurring financial charges | 65 | €2,116 | €2,725 | +€609 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,467 | -€2,983 | +€20,484 | +87.3% |
| Income taxes | 67/77 | -€1,681 | €141 | +€1,822 | |
| Profit (loss) for the period | 9904 | -€21,786 | -€3,124 | +€18,662 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,786 | -€3,124 | +€18,662 | +85.7% |
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 28 October 2026 via checked.be.