FAMIS: 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.
FAMIS
Largest movements
- Current investments +€125,000
new in 2025: €125,000
- Tangible fixed assets -€107,489
down €107,489 (-11.6%), from €924,707 to €817,218
of which Land and buildings: -€91,839
- Cash +€96,384
up €96,384 (+81.6%), from €118,160 to €214,544
mainly Net result for the year (+€198,523) and Depreciation (+€67,343)
- Receivables within one year -€46,981
no longer reported in 2025 (was €46,981)
of which Other amounts receivable: -€46,341
- Reserves +€173,261
up €173,261 (+38.4%), from €451,002 to €624,263
- Current portion of long-term debt -€147,302
down €147,302 (-62.1%), from €237,045 to €89,743
- Debts after one year -€39,744
down €39,744 (-10.6%), from €375,983 to €336,239
- Other debts +€29,292
up €29,292 (+574%), from €5,107 to €34,399
- Tax, wage and social debts +€28,402
up €28,402 (+137%), from €20,715 to €49,117
of which Taxes: +€25,999
- Gross operating margin +€178,852
up €178,852 (+46.1%), from €387,848 to €566,700
- Taxes +€77,343
up €77,343 (+770%), from €10,042 to €87,385
- Other operating charges -€45,059
down €45,059 (-87.6%), from €51,436 to €6,377
- Staff costs -€28,121
down €28,121 (-13.3%), from €210,925 to €182,804
- Financial charges +€9,248
up €9,248 (+55.6%), from €16,620 to €25,868
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 | €1,100,068 | €1,173,404 | +€73,336 | +6.7% |
| Fixed assets | 21/28 | €924,707 | €817,218 | -€107,489 | -11.6% |
| Tangible fixed assets | 22/27 | €924,707 | €817,218 | -€107,489 | -11.6% |
| Land and buildings | 22 | €670,382 | €578,543 | -€91,839 | -13.7% |
| Plant, machinery and equipment | 23 | €239,386 | €229,544 | -€9,842 | -4.1% |
| Furniture and vehicles | 24 | €14,939 | €9,131 | -€5,808 | -38.9% |
| Current assets | 29/58 | €175,361 | €356,186 | +€180,825 | +103% |
| Stocks and contracts in progress | 3 | €9,591 | €15,418 | +€5,827 | +60.8% |
| Stocks | 30/36 | €9,591 | €15,418 | +€5,827 | +60.8% |
| Amounts receivable within one year | 40/41 | €46,981 | - | -€46,981 | |
| Trade receivables | 40 | €640 | - | -€640 | |
| Other amounts receivable | 41 | €46,341 | - | -€46,341 | |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €118,160 | €214,544 | +€96,384 | +81.6% |
| Deferred charges and accrued income | 490/1 | €629 | €1,224 | +€595 | +94.6% |
| Total equity and liabilities | 10/49 | €1,100,068 | €1,173,404 | +€73,336 | +6.7% |
| Equity | 10/15 | €457,202 | €630,463 | +€173,261 | +37.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €451,002 | €624,263 | +€173,261 | +38.4% |
| Distributable reserves | 133 | €451,002 | €624,263 | +€173,261 | +38.4% |
| Amounts payable | 17/49 | €642,866 | €542,941 | -€99,925 | -15.5% |
| Amounts payable after more than one year | 17 | €375,983 | €336,239 | -€39,744 | -10.6% |
| Financial debts | 170/4 | €375,983 | €336,239 | -€39,744 | -10.6% |
| Amounts payable within one year | 42/48 | €264,572 | €179,489 | -€85,083 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €237,045 | €89,743 | -€147,302 | -62.1% |
| Trade debts | 44 | €1,705 | €6,230 | +€4,525 | +265% |
| Suppliers | 440/4 | €1,705 | €6,230 | +€4,525 | +265% |
| Taxes, remuneration and social security | 45 | €20,715 | €49,117 | +€28,402 | +137% |
| Taxes | 450/3 | €1,853 | €27,852 | +€25,999 | +1,403% |
| Remuneration and social security | 454/9 | €18,862 | €21,265 | +€2,403 | +12.7% |
| Other amounts payable | 47/48 | €5,107 | €34,399 | +€29,292 | +574% |
| Accrued charges and deferred income | 492/3 | €2,311 | €27,213 | +€24,902 | +1,078% |
| Non-recurring operating income | 76A | €4,545 | €160,391 | +€155,846 | +3,429% |
| Remuneration, social security and pensions | 62 | €210,925 | €182,804 | -€28,121 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,191 | €67,343 | +€6,152 | +10.1% |
| Other operating charges | 640/8 | €51,436 | €6,377 | -€45,059 | -87.6% |
| Gross operating margin | 9900 | €387,848 | €566,700 | +€178,852 | +46.1% |
| Operating profit (loss) | 9901 | €64,296 | €310,176 | +€245,880 | +382% |
| Financial income | 75/76B | €3,600 | €1,600 | -€2,000 | -55.6% |
| Recurring financial income | 75 | €3,600 | €1,600 | -€2,000 | -55.6% |
| Financial charges | 65/66B | €16,620 | €25,868 | +€9,248 | +55.6% |
| Recurring financial charges | 65 | €16,620 | €25,868 | +€9,248 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €51,276 | €285,908 | +€234,632 | +458% |
| Income taxes | 67/77 | €10,042 | €87,385 | +€77,343 | +770% |
| Profit (loss) for the period | 9904 | €41,234 | €198,523 | +€157,289 | +381% |
| Profit (loss) for the period to be appropriated | 9905 | €41,234 | €198,523 | +€157,289 | +381% |
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 22 October 2026 via checked.be.