FAMINVESTING: 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.
FAMINVESTING
Largest movements
- Tangible fixed assets -€47,543
down €47,543 (-3.8%), from €1.2m to €1.2m
- Cash -€34,632
down €34,632 (-48.6%), from €71,274 to €36,642
mainly Debts after one year (-€45,647) and Net result for the year (-€40,752)
- Debts after one year -€45,647
down €45,647 (-3.2%), from €1.4m to €1.4m
- Profit (loss) carried forward -€40,752
down €40,752 (-31.5%), from -€129,533 to -€170,286
- Gross operating margin +€1,204
up €1,204 (+11.9%), from €10,139 to €11,342
- Other operating charges -€348
down €348 (-7.2%), from €4,854 to €4,505
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 | €1,337,420 | €1,253,645 | -€83,775 | -6.3% |
| Fixed assets | 21/28 | €1,237,667 | €1,190,124 | -€47,543 | -3.8% |
| Tangible fixed assets | 22/27 | €1,237,667 | €1,190,124 | -€47,543 | -3.8% |
| Land and buildings | 22 | €1,237,667 | €1,190,124 | -€47,543 | -3.8% |
| Current assets | 29/58 | €99,753 | €63,520 | -€36,232 | -36.3% |
| Amounts receivable after more than one year | 29 | €225 | €225 | = | 0.0% |
| Other amounts receivable | 291 | €225 | €225 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,253 | €20,253 | = | 0.0% |
| Other amounts receivable | 41 | €20,253 | €20,253 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,274 | €36,642 | -€34,632 | -48.6% |
| Deferred charges and accrued income | 490/1 | €8,000 | €6,400 | -€1,600 | -20.0% |
| Total equity and liabilities | 10/49 | €1,337,420 | €1,253,645 | -€83,775 | -6.3% |
| Equity | 10/15 | -€110,933 | -€151,686 | -€40,752 | -36.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,533 | -€170,286 | -€40,752 | -31.5% |
| Amounts payable | 17/49 | €1,448,353 | €1,405,330 | -€43,023 | -3.0% |
| Amounts payable after more than one year | 17 | €1,438,236 | €1,392,589 | -€45,647 | -3.2% |
| Financial debts | 170/4 | €1,438,236 | €1,392,589 | -€45,647 | -3.2% |
| Amounts payable within one year | 42/48 | €8,517 | €12,741 | +€4,224 | +49.6% |
| Trade debts | 44 | €8,517 | €12,741 | +€4,224 | +49.6% |
| Suppliers | 440/4 | €8,517 | €12,741 | +€4,224 | +49.6% |
| Accrued charges and deferred income | 492/3 | €1,600 | - | -€1,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,543 | €47,543 | = | 0.0% |
| Other operating charges | 640/8 | €4,854 | €4,505 | -€348 | -7.2% |
| Gross operating margin | 9900 | €10,139 | €11,342 | +€1,204 | +11.9% |
| Operating profit (loss) | 9901 | -€42,258 | -€40,706 | +€1,552 | +3.7% |
| Financial charges | 65/66B | €46 | €46 | -€0 | -0.1% |
| Recurring financial charges | 65 | €46 | €46 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,304 | -€40,752 | +€1,552 | +3.7% |
| Profit (loss) for the period | 9904 | -€42,304 | -€40,752 | +€1,552 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,304 | -€40,752 | +€1,552 | +3.7% |
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 16 October 2026 via checked.be.