FAMILIE SYS: 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.
FAMILIE SYS
Largest movements
- Cash +€218,255
up €218,255 (+78.2%), from €279,120 to €497,375
mainly Net result for the year (+€175,100) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-40.0%), from €250,000 to €150,000
- Tangible fixed assets -€47,076
down €47,076 (-27.3%), from €172,238 to €125,161
of which Land and buildings: -€31,652
- Reserves +€175,100
up €175,100 (+42.0%), from €416,968 to €592,068
of which Distributable reserves: +€175,100
- Tax, wage and social debts -€63,481
down €63,481 (-55.8%), from €113,724 to €50,243
of which Taxes: -€74,638
- Trade debts +€54,045
up €54,045 (+383%), from €14,121 to €68,166
- Debts after one year -€47,679
down €47,679 (-50.2%), from €95,063 to €47,384
- Other debts -€36,910
down €36,910 (-100%), from €36,910 to €0
- Staff costs +€18,116
up €18,116 (+36.6%), from €49,459 to €67,574
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 | €723,078 | €805,540 | +€82,462 | +11.4% |
| Fixed assets | 21/28 | €172,238 | €125,161 | -€47,076 | -27.3% |
| Tangible fixed assets | 22/27 | €172,238 | €125,161 | -€47,076 | -27.3% |
| Land and buildings | 22 | €108,749 | €77,096 | -€31,652 | -29.1% |
| Plant, machinery and equipment | 23 | €63,489 | €48,065 | -€15,424 | -24.3% |
| Current assets | 29/58 | €550,840 | €680,379 | +€129,539 | +23.5% |
| Stocks and contracts in progress | 3 | €9,989 | €17,298 | +€7,309 | +73.2% |
| Stocks | 30/36 | €9,989 | €17,298 | +€7,309 | +73.2% |
| Amounts receivable within one year | 40/41 | €8,326 | €10,248 | +€1,922 | +23.1% |
| Trade receivables | 40 | €8,326 | €7,292 | -€1,033 | -12.4% |
| Other amounts receivable | 41 | - | €2,956 | +€2,956 | |
| Current investments | 50/53 | €250,000 | €150,000 | -€100,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €279,120 | €497,375 | +€218,255 | +78.2% |
| Deferred charges and accrued income | 490/1 | €3,406 | €5,458 | +€2,053 | +60.3% |
| Total equity and liabilities | 10/49 | €723,078 | €805,540 | +€82,462 | +11.4% |
| Equity | 10/15 | €416,968 | €592,068 | +€175,100 | +42.0% |
| Reserves | 13 | €416,968 | €592,068 | +€175,100 | +42.0% |
| Tax-exempt reserves | 132 | €15,984 | €15,984 | = | 0.0% |
| Distributable reserves | 133 | €400,984 | €576,084 | +€175,100 | +43.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €306,109 | €213,472 | -€92,637 | -30.3% |
| Amounts payable after more than one year | 17 | €95,063 | €47,384 | -€47,679 | -50.2% |
| Financial debts | 170/4 | €95,063 | €47,384 | -€47,679 | -50.2% |
| Amounts payable within one year | 42/48 | €210,492 | €166,088 | -€44,404 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €45,737 | €47,679 | +€1,942 | +4.2% |
| Trade debts | 44 | €14,121 | €68,166 | +€54,045 | +383% |
| Suppliers | 440/4 | €14,121 | €68,166 | +€54,045 | +383% |
| Taxes, remuneration and social security | 45 | €113,724 | €50,243 | -€63,481 | -55.8% |
| Taxes | 450/3 | €94,896 | €20,258 | -€74,638 | -78.7% |
| Remuneration and social security | 454/9 | €18,828 | €29,985 | +€11,157 | +59.3% |
| Other amounts payable | 47/48 | €36,910 | €0 | -€36,910 | -100% |
| Accrued charges and deferred income | 492/3 | €554 | €0 | -€554 | -100% |
| Non-recurring operating income | 76A | €4,264 | €0 | -€4,264 | -100% |
| Remuneration, social security and pensions | 62 | €49,459 | €67,574 | +€18,116 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,224 | €51,398 | -€826 | -1.6% |
| Other operating charges | 640/8 | €3,663 | €3,701 | +€38 | +1.0% |
| Gross operating margin | 9900 | €383,703 | €382,957 | -€746 | -0.2% |
| Operating profit (loss) | 9901 | €278,358 | €260,284 | -€18,074 | -6.5% |
| Financial income | 75/76B | €7,623 | €8,654 | +€1,030 | +13.5% |
| Recurring financial income | 75 | €7,623 | €8,654 | +€1,030 | +13.5% |
| Financial charges | 65/66B | €19,260 | €16,182 | -€3,078 | -16.0% |
| Recurring financial charges | 65 | €19,260 | €16,182 | -€3,078 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €266,721 | €252,755 | -€13,966 | -5.2% |
| Income taxes | 67/77 | €80,107 | €77,655 | -€2,451 | -3.1% |
| Profit (loss) for the period | 9904 | €186,614 | €175,100 | -€11,515 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €186,614 | €175,100 | -€11,515 | -6.2% |
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 27 October 2026 via checked.be.