FAMITRANS: 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.
FAMITRANS
Largest movements
- Tangible fixed assets +€59,850
up €59,850 (+31.8%), from €187,948 to €247,798
of which Furniture and vehicles: +€60,537
- Cash -€28,334
down €28,334 (-48.5%), from €58,453 to €30,119
mainly Investment in fixed assets (net) (-€114,648) and Debts after one year (-€35,129)
- Profit (loss) carried forward +€44,470
up €44,470 (+43.7%), from €101,731 to €146,201
- Debts after one year -€35,129
down €35,129 (-27.1%), from €129,578 to €94,449
- Trade debts +€12,235
up €12,235 (+33.9%), from €36,079 to €48,314
- Tax, wage and social debts +€9,907
up €9,907 (+93.9%), from €10,553 to €20,459
of which Remuneration and social security: +€10,557
- Gross operating margin +€42,382
up €42,382 (+19.9%), from €213,257 to €255,639
- Staff costs +€36,405
up €36,405 (+40.5%), from €89,853 to €126,259
- Depreciation +€6,035
up €6,035 (+12.4%), from €48,763 to €54,798
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 | €419,710 | €452,453 | +€32,743 | +7.8% |
| Fixed assets | 21/28 | €187,948 | €247,798 | +€59,850 | +31.8% |
| Tangible fixed assets | 22/27 | €187,948 | €247,798 | +€59,850 | +31.8% |
| Plant, machinery and equipment | 23 | €1,714 | €1,027 | -€687 | -40.1% |
| Furniture and vehicles | 24 | €186,234 | €246,771 | +€60,537 | +32.5% |
| Current assets | 29/58 | €231,762 | €204,655 | -€27,107 | -11.7% |
| Amounts receivable within one year | 40/41 | €165,142 | €166,257 | +€1,115 | +0.7% |
| Trade receivables | 40 | €160,434 | €160,448 | +€14 | 0.0% |
| Other amounts receivable | 41 | €4,708 | €5,808 | +€1,101 | +23.4% |
| Cash at bank and in hand | 54/58 | €58,453 | €30,119 | -€28,334 | -48.5% |
| Deferred charges and accrued income | 490/1 | €8,167 | €8,279 | +€112 | +1.4% |
| Total equity and liabilities | 10/49 | €419,710 | €452,453 | +€32,743 | +7.8% |
| Equity | 10/15 | €209,631 | €254,101 | +€44,470 | +21.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €7,901 | €7,901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,901 | €7,901 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,901 | €7,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,731 | €146,201 | +€44,470 | +43.7% |
| Amounts payable | 17/49 | €210,079 | €198,351 | -€11,727 | -5.6% |
| Amounts payable after more than one year | 17 | €129,578 | €94,449 | -€35,129 | -27.1% |
| Financial debts | 170/4 | €129,578 | €94,449 | -€35,129 | -27.1% |
| Amounts payable within one year | 42/48 | €80,501 | €103,903 | +€23,402 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €33,869 | €35,129 | +€1,260 | +3.7% |
| Trade debts | 44 | €36,079 | €48,314 | +€12,235 | +33.9% |
| Suppliers | 440/4 | €36,079 | €48,314 | +€12,235 | +33.9% |
| Taxes, remuneration and social security | 45 | €10,553 | €20,459 | +€9,907 | +93.9% |
| Taxes | 450/3 | €2,395 | €1,745 | -€650 | -27.1% |
| Remuneration and social security | 454/9 | €8,158 | €18,715 | +€10,557 | +129% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €89,853 | €126,259 | +€36,405 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,763 | €54,798 | +€6,035 | +12.4% |
| Other operating charges | 640/8 | €6,237 | €3,766 | -€2,471 | -39.6% |
| Non-recurring operating charges | 66A | - | €4,391 | +€4,391 | |
| Gross operating margin | 9900 | €213,257 | €255,639 | +€42,382 | +19.9% |
| Operating profit (loss) | 9901 | €68,403 | €66,425 | -€1,978 | -2.9% |
| Financial charges | 65/66B | €4,708 | €6,525 | +€1,816 | +38.6% |
| Recurring financial charges | 65 | €4,708 | €6,525 | +€1,816 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €63,695 | €59,901 | -€3,794 | -6.0% |
| Income taxes | 67/77 | €16,505 | €15,430 | -€1,075 | -6.5% |
| Profit (loss) for the period | 9904 | €47,189 | €44,470 | -€2,719 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,189 | €44,470 | -€2,719 | -5.8% |
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 31 October 2026 via checked.be.