FAMINVEST: 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.
FAMINVEST
Largest movements
- Cash -€104,352
down €104,352 (-30.3%), from €343,948 to €239,596
mainly Debts after one year (-€72,000) and Investment in fixed assets (net) (-€65,625)
- Financial fixed assets +€65,625
up €65,625 (+30.8%), from €213,325 to €278,950
- Receivables within one year +€59,794
up €59,794 (+43.4%), from €137,774 to €197,569
- Reserves +€83,410
up €83,410 (+8.7%), from €958,243 to €1.0m
of which Distributable reserves: +€83,410
- Debts after one year -€72,000
down €72,000 (-72.0%), from €100,000 to €28,000
- Financial income -€20,908
down €20,908 (-26.0%), from €80,274 to €59,366
- Financial charges -€17,738
down €17,738, from €1,751 to -€15,987
- Gross operating margin -€5,228
down €5,228 (-12.8%), from €40,932 to €35,705
- Depreciation -€930
down €930 (-8.8%), from €10,540 to €9,609
- Taxes -€695
down €695 (-7.1%), from €9,758 to €9,064
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 | €1,144,542 | €1,162,281 | +€17,739 | +1.5% |
| Fixed assets | 21/28 | €409,321 | €465,336 | +€56,016 | +13.7% |
| Tangible fixed assets | 22/27 | €195,996 | €186,386 | -€9,609 | -4.9% |
| Land and buildings | 22 | €194,868 | €185,692 | -€9,176 | -4.7% |
| Furniture and vehicles | 24 | €1,128 | €695 | -€433 | -38.4% |
| Financial fixed assets | 28 | €213,325 | €278,950 | +€65,625 | +30.8% |
| Current assets | 29/58 | €735,222 | €696,945 | -€38,277 | -5.2% |
| Amounts receivable after more than one year | 29 | €78,000 | €78,000 | = | 0.0% |
| Other amounts receivable | 291 | €78,000 | €78,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €137,774 | €197,569 | +€59,794 | +43.4% |
| Other amounts receivable | 41 | €137,774 | €197,569 | +€59,794 | +43.4% |
| Current investments | 50/53 | €160,819 | €165,437 | +€4,618 | +2.9% |
| Cash at bank and in hand | 54/58 | €343,948 | €239,596 | -€104,352 | -30.3% |
| Deferred charges and accrued income | 490/1 | €14,681 | €16,343 | +€1,663 | +11.3% |
| Total equity and liabilities | 10/49 | €1,144,542 | €1,162,281 | +€17,739 | +1.5% |
| Equity | 10/15 | €1,021,243 | €1,104,653 | +€83,410 | +8.2% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €958,243 | €1,041,653 | +€83,410 | +8.7% |
| Non-distributable reserves | 130/1 | €85,000 | €85,000 | = | 0.0% |
| Legal reserve | 130 | €85,000 | €85,000 | = | 0.0% |
| Distributable reserves | 133 | €873,243 | €956,653 | +€83,410 | +9.6% |
| Amounts payable | 17/49 | €123,300 | €57,628 | -€65,671 | -53.3% |
| Amounts payable after more than one year | 17 | €100,000 | €28,000 | -€72,000 | -72.0% |
| Financial debts | 170/4 | €100,000 | €28,000 | -€72,000 | -72.0% |
| Amounts payable within one year | 42/48 | €11,602 | €14,813 | +€3,211 | +27.7% |
| Trade debts | 44 | €8,407 | €9,389 | +€982 | +11.7% |
| Suppliers | 440/4 | €8,407 | €9,389 | +€982 | +11.7% |
| Taxes, remuneration and social security | 45 | - | €2,229 | +€2,229 | |
| Taxes | 450/3 | - | €2,229 | +€2,229 | |
| Other amounts payable | 47/48 | €3,195 | €3,195 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,697 | €14,815 | +€3,118 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,540 | €9,609 | -€930 | -8.8% |
| Other operating charges | 640/8 | €8,819 | €8,974 | +€155 | +1.8% |
| Gross operating margin | 9900 | €40,932 | €35,705 | -€5,228 | -12.8% |
| Operating profit (loss) | 9901 | €21,574 | €17,121 | -€4,452 | -20.6% |
| Financial income | 75/76B | €80,274 | €59,366 | -€20,908 | -26.0% |
| Recurring financial income | 75 | €80,274 | €59,366 | -€20,908 | -26.0% |
| Financial charges | 65/66B | €1,751 | -€15,987 | -€17,738 | |
| Recurring financial charges | 65 | €1,751 | -€15,987 | -€17,738 | |
| Profit (loss) for the period before taxes | 9903 | €100,097 | €92,474 | -€7,623 | -7.6% |
| Income taxes | 67/77 | €9,758 | €9,064 | -€695 | -7.1% |
| Profit (loss) for the period | 9904 | €90,338 | €83,410 | -€6,928 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,338 | €83,410 | -€6,928 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.