FAMIT: 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.
FAMIT
Largest movements
- Deferred charges and accrued income -€2,777
down €2,777 (-68.1%), from €4,077 to €1,299
- Tangible fixed assets -€2,115
down €2,115 (-38.9%), from €5,435 to €3,320
- Receivables within one year -€1,323
down €1,323 (-8.2%), from €16,158 to €14,835
- Cash -€650
no longer reported in 2025 (was €650)
mainly Investment in fixed assets (net) (-€4,420) and Current portion of long-term debt (-€4,133)
- Current portion of long-term debt -€4,133
no longer reported in 2025 (was €4,133)
- Trade debts -€2,295
down €2,295 (-19.0%), from €12,060 to €9,765
- Profit (loss) carried forward -€1,686
down €1,686 (-618%), from -€273 to -€1,959
- Other debts +€1,074
up €1,074 (+28.1%), from €3,819 to €4,893
- Gross operating margin -€8,318
down €8,318 (-21.4%), from €38,787 to €30,469
- Depreciation -€1,432
down €1,432 (-18.0%), from €7,967 to €6,535
- Other operating charges +€1,287
up €1,287 (+161%), from €797 to €2,085
- Taxes +€690
new in 2025: €690
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 | €26,320 | €19,454 | -€6,865 | -26.1% |
| Fixed assets | 21/28 | €5,435 | €3,320 | -€2,115 | -38.9% |
| Tangible fixed assets | 22/27 | €5,435 | €3,320 | -€2,115 | -38.9% |
| Furniture and vehicles | 24 | €5,435 | €3,320 | -€2,115 | -38.9% |
| Current assets | 29/58 | €20,884 | €16,134 | -€4,750 | -22.7% |
| Amounts receivable within one year | 40/41 | €16,158 | €14,835 | -€1,323 | -8.2% |
| Trade receivables | 40 | €16,158 | €14,835 | -€1,323 | -8.2% |
| Cash at bank and in hand | 54/58 | €650 | - | -€650 | |
| Deferred charges and accrued income | 490/1 | €4,077 | €1,299 | -€2,777 | -68.1% |
| Total equity and liabilities | 10/49 | €26,320 | €19,454 | -€6,865 | -26.1% |
| Equity | 10/15 | €1,227 | -€459 | -€1,686 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€273 | -€1,959 | -€1,686 | -618% |
| Amounts payable | 17/49 | €25,092 | €19,914 | -€5,179 | -20.6% |
| Amounts payable within one year | 42/48 | €25,092 | €19,914 | -€5,179 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €4,133 | - | -€4,133 | |
| Financial debts | 43 | - | €79 | +€79 | |
| Credit institutions | 430/8 | - | €79 | +€79 | |
| Trade debts | 44 | €12,060 | €9,765 | -€2,295 | -19.0% |
| Suppliers | 440/4 | €12,060 | €9,765 | -€2,295 | -19.0% |
| Taxes, remuneration and social security | 45 | €5,080 | €5,177 | +€97 | +1.9% |
| Taxes | 450/3 | €3,837 | €3,973 | +€136 | +3.5% |
| Remuneration and social security | 454/9 | €1,243 | €1,203 | -€40 | -3.2% |
| Other amounts payable | 47/48 | €3,819 | €4,893 | +€1,074 | +28.1% |
| Remuneration, social security and pensions | 62 | €21,891 | €21,792 | -€99 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,967 | €6,535 | -€1,432 | -18.0% |
| Other operating charges | 640/8 | €797 | €2,085 | +€1,287 | +161% |
| Non-recurring operating charges | 66A | €1,929 | €58 | -€1,871 | -97.0% |
| Gross operating margin | 9900 | €38,787 | €30,469 | -€8,318 | -21.4% |
| Operating profit (loss) | 9901 | €6,203 | -€1 | -€6,204 | |
| Financial charges | 65/66B | €641 | €996 | +€354 | +55.3% |
| Recurring financial charges | 65 | €641 | €996 | +€354 | +55.3% |
| Profit (loss) for the period before taxes | 9903 | €5,562 | -€996 | -€6,558 | |
| Income taxes | 67/77 | - | €690 | +€690 | |
| Profit (loss) for the period | 9904 | €5,562 | -€1,686 | -€7,248 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,562 | -€1,686 | -€7,248 |
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 17 October 2026 via checked.be.