FAMIMA: 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.
What changed
FAMIMA
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€161,991
2024 · €94,955+€67,035
Equity
€1.3m
2024 · €1.2m+€184,532
Cash
€7,805
2024 · €9,035-€1,230
Balance sheet total
€1.9m
2024 · €1.9m-€6,808
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€167,480
up €167,480 (+46.1%), from €363,455 to €530,936
of which Distributable reserves: +€167,480
- Other debts -€134,433
down €134,433 (-100%), from €134,433 to €0
- Debts after one year -€52,280
down €52,280 (-11.6%), from €449,444 to €397,164
Income statement
- Financial income +€53,629
up €53,629 (+107%), from €50,157 to €103,786
of which Financial income: +€49,844
- Gross operating margin +€26,067
up €26,067 (+19.3%), from €134,956 to €161,022
- Taxes +€13,194
up €13,194 (+48.6%), from €27,145 to €40,338
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.
Result 2024
€94,955
Gross operating margin
+€26,067
Staff costs
-€260
Depreciation
+€62
Other operating charges
-€2
Financial income
+€53,629
Financial charges
+€733
Taxes
-€13,194
Result 2025
€161,991
raises the resultlowers the result
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.
From operations
+€48,434
Investment
-€24,548
Financing
-€25,116
Cash 2024
€9,035
From operations (derived)
+€48,434
Net result for the year
+€161,991
Depreciation
+€27,791
Receivables within one year
+€1,753
Deferred charges and accrued income
+€583
Trade debts
-€3,192
Tax, wage and social debts
-€3,408
Advances received
-€2,650
Other debts
-€134,433
Investment (derived)
-€24,548
Investment in fixed assets (net)
-€24,548
Financing
-€25,116
Debts after one year
-€52,280
Current portion of long-term debt
+€4,739
Short-term financial debts
-€116
Contributions, distributions and other
+€22,541
Cash 2025
€7,805
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,941,851 | €1,935,043 | -€6,808 | -0.4% |
| Fixed assets | 21/28 | €1,916,545 | €1,913,303 | -€3,242 | -0.2% |
| Tangible fixed assets | 22/27 | €1,115,935 | €1,112,693 | -€3,242 | -0.3% |
| Land and buildings | 22 | €758,189 | €730,721 | -€27,468 | -3.6% |
| Plant, machinery and equipment | 23 | €9,901 | €9,901 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €1,684 | +€1,684 | |
| Other tangible fixed assets | 26 | €347,845 | €370,387 | +€22,541 | +6.5% |
| Financial fixed assets | 28 | €800,610 | €800,610 | = | 0.0% |
| Current assets | 29/58 | €25,306 | €21,740 | -€3,566 | -14.1% |
| Amounts receivable within one year | 40/41 | €13,038 | €11,285 | -€1,753 | -13.4% |
| Trade receivables | 40 | €5,038 | €38 | -€5,000 | -99.2% |
| Other amounts receivable | 41 | €8,000 | €11,247 | +€3,247 | +40.6% |
| Cash at bank and in hand | 54/58 | €9,035 | €7,805 | -€1,230 | -13.6% |
| Deferred charges and accrued income | 490/1 | €3,233 | €2,650 | -€583 | -18.0% |
| Total equity and liabilities | 10/49 | €1,941,851 | €1,935,043 | -€6,808 | -0.4% |
| Equity | 10/15 | €1,159,686 | €1,344,218 | +€184,532 | +15.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | €511,716 | €528,768 | +€17,052 | +3.3% |
| Reserves | 13 | €363,455 | €530,936 | +€167,480 | +46.1% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €357,205 | €524,686 | +€167,480 | +46.9% |
| Profit (loss) carried forward | 14 | €222,014 | €222,014 | = | 0.0% |
| Provisions and deferred taxes | 16 | €76,843 | €76,843 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €76,843 | €76,843 | = | 0.0% |
| Pensions and similar obligations | 160 | €76,843 | €76,843 | = | 0.0% |
| Amounts payable | 17/49 | €705,323 | €513,982 | -€191,341 | -27.1% |
| Amounts payable after more than one year | 17 | €449,444 | €397,164 | -€52,280 | -11.6% |
| Financial debts | 170/4 | €449,444 | €397,164 | -€52,280 | -11.6% |
| Amounts payable within one year | 42/48 | €254,758 | €115,697 | -€139,061 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €79,994 | €84,733 | +€4,739 | +5.9% |
| Financial debts | 43 | €200 | €84 | -€116 | -58.1% |
| Credit institutions | 430/8 | €200 | €84 | -€116 | -58.1% |
| Trade debts | 44 | €14,308 | €11,116 | -€3,192 | -22.3% |
| Suppliers | 440/4 | €14,308 | €11,116 | -€3,192 | -22.3% |
| Advances received on contracts in progress | 46 | €2,650 | €0 | -€2,650 | -100% |
| Taxes, remuneration and social security | 45 | €23,173 | €19,765 | -€3,408 | -14.7% |
| Taxes | 450/3 | €22,599 | €19,168 | -€3,432 | -15.2% |
| Remuneration and social security | 454/9 | €574 | €597 | +€23 | +4.1% |
| Other amounts payable | 47/48 | €134,433 | €0 | -€134,433 | -100% |
| Accrued charges and deferred income | 492/3 | €1,120 | €1,120 | = | 0.0% |
| Non-recurring operating income | 76A | €14,461 | €0 | -€14,461 | -100% |
| Remuneration, social security and pensions | 62 | €10,715 | €10,975 | +€260 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,852 | €27,791 | -€62 | -0.2% |
| Other operating charges | 640/8 | €3,052 | €3,054 | +€2 | +0.1% |
| Gross operating margin | 9900 | €134,956 | €161,022 | +€26,067 | +19.3% |
| Operating profit (loss) | 9901 | €93,336 | €119,203 | +€25,867 | +27.7% |
| Financial income | 75/76B | €50,157 | €103,786 | +€53,629 | +107% |
| Recurring financial income | 75 | €50,157 | €100,001 | +€49,844 | +99.4% |
| Non-recurring financial income | 76B | - | €3,785 | +€3,785 | |
| Financial charges | 65/66B | €21,394 | €20,661 | -€733 | -3.4% |
| Recurring financial charges | 65 | €21,394 | €20,661 | -€733 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €122,100 | €202,329 | +€80,229 | +65.7% |
| Income taxes | 67/77 | €27,145 | €40,338 | +€13,194 | +48.6% |
| Profit (loss) for the period | 9904 | €94,955 | €161,991 | +€67,035 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,955 | €161,991 | +€67,035 | +70.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.