Famke: 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.
Famke
Largest movements
- Cash +€26,617
up €26,617 (+19.2%), from €138,534 to €165,151
mainly Net result for the year (+€29,314) and Tax, wage and social debts (+€12,082)
- Tangible fixed assets -€9,560
down €9,560 (-12.1%), from €79,033 to €69,472
of which Land and buildings: -€9,110
- Receivables within one year +€5,554
up €5,554 (+119%), from €4,666 to €10,220
of which Other amounts receivable: +€8,424
- Reserves +€29,314
up €29,314 (+14.4%), from €203,379 to €232,692
- Debts after one year -€17,473
down €17,473 (-11.8%), from €148,125 to €130,652
- Tax, wage and social debts +€12,082
up €12,082 (+67.3%), from €17,944 to €30,027
of which Taxes: +€11,141
- Staff costs +€24,267
up €24,267 (+22.7%), from €106,981 to €131,248
- Taxes -€8,934
down €8,934 (-41.7%), from €21,442 to €12,507
- Gross operating margin +€8,790
up €8,790 (+4.8%), from €182,672 to €191,462
- Financial income -€2,822
down €2,822 (-59.7%), from €4,726 to €1,903
of which Financial income: -€4,030
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 | €408,170 | €432,916 | +€24,747 | +6.1% |
| Fixed assets | 21/28 | €79,033 | €69,472 | -€9,560 | -12.1% |
| Tangible fixed assets | 22/27 | €79,033 | €69,472 | -€9,560 | -12.1% |
| Land and buildings | 22 | €77,695 | €68,584 | -€9,110 | -11.7% |
| Plant, machinery and equipment | 23 | €1,338 | €888 | -€450 | -33.6% |
| Current assets | 29/58 | €329,137 | €363,444 | +€34,307 | +10.4% |
| Stocks and contracts in progress | 3 | €34,925 | €37,062 | +€2,136 | +6.1% |
| Stocks | 30/36 | €34,925 | €37,062 | +€2,136 | +6.1% |
| Amounts receivable within one year | 40/41 | €4,666 | €10,220 | +€5,554 | +119% |
| Trade receivables | 40 | €2,870 | - | -€2,870 | |
| Other amounts receivable | 41 | €1,796 | €10,220 | +€8,424 | +469% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €138,534 | €165,151 | +€26,617 | +19.2% |
| Deferred charges and accrued income | 490/1 | €1,012 | €1,012 | = | 0.0% |
| Total equity and liabilities | 10/49 | €408,170 | €432,916 | +€24,747 | +6.1% |
| Equity | 10/15 | €215,779 | €245,092 | +€29,314 | +13.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €203,379 | €232,692 | +€29,314 | +14.4% |
| Distributable reserves | 133 | €203,379 | €232,692 | +€29,314 | +14.4% |
| Amounts payable | 17/49 | €192,391 | €187,824 | -€4,567 | -2.4% |
| Amounts payable after more than one year | 17 | €148,125 | €130,652 | -€17,473 | -11.8% |
| Financial debts | 170/4 | €148,125 | €130,652 | -€17,473 | -11.8% |
| Amounts payable within one year | 42/48 | €44,266 | €57,172 | +€12,906 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €16,921 | €17,473 | +€551 | +3.3% |
| Trade debts | 44 | €2,800 | €3,276 | +€476 | +17.0% |
| Suppliers | 440/4 | €2,800 | €3,276 | +€476 | +17.0% |
| Taxes, remuneration and social security | 45 | €17,944 | €30,027 | +€12,082 | +67.3% |
| Taxes | 450/3 | €10,525 | €21,665 | +€11,141 | +106% |
| Remuneration and social security | 454/9 | €7,419 | €8,361 | +€942 | +12.7% |
| Other amounts payable | 47/48 | €6,600 | €6,396 | -€203 | -3.1% |
| Remuneration, social security and pensions | 62 | €106,981 | €131,248 | +€24,267 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,643 | €9,560 | -€82 | -0.9% |
| Other operating charges | 640/8 | €2,584 | €4,375 | +€1,791 | +69.3% |
| Gross operating margin | 9900 | €182,672 | €191,462 | +€8,790 | +4.8% |
| Operating profit (loss) | 9901 | €63,465 | €46,279 | -€17,186 | -27.1% |
| Financial income | 75/76B | €4,726 | €1,903 | -€2,822 | -59.7% |
| Recurring financial income | 75 | €4,633 | €603 | -€4,030 | -87.0% |
| Non-recurring financial income | 76B | €93 | €1,300 | +€1,207 | +1,300% |
| Financial charges | 65/66B | €6,479 | €6,361 | -€117 | -1.8% |
| Recurring financial charges | 65 | €6,479 | €6,361 | -€117 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €61,712 | €41,821 | -€19,891 | -32.2% |
| Income taxes | 67/77 | €21,442 | €12,507 | -€8,934 | -41.7% |
| Profit (loss) for the period | 9904 | €40,270 | €29,314 | -€10,957 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,270 | €29,314 | -€10,957 | -27.2% |
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 24 October 2026 via checked.be.