FAMO: what changed
Two fiscal 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.
FAMO
Largest movements
- Tangible fixed assets +€13,901
up €13,901 (+110.3%), from €12,608 to €26,510
- Receivables within one year +€12,321
up €12,321 (+477.8%), from €2,578 to €14,899
of which Other amounts receivable: +€7,362
- Cash -€8,410
down €8,410 (-51.8%), from €16,244 to €7,834
mainly Investment in fixed assets (net) (-€19,572) and Receivables within one year (-€12,321)
- Deferred charges and accrued income +€1,416
up €1,416 (+787.5%), from €180 to €1,596
- Trade debts +€18,634
up €18,634 (+447.8%), from €4,161 to €22,795
- Profit (loss) carried forward +€2,852
up €2,852 (+129.2%), from €2,208 to €5,061
- Tax, wage and social debts -€1,762
down €1,762 (-30.5%), from €5,772 to €4,010
of which Remuneration and social security: -€2,257
- Purchases and services +€26,174
up €26,174 (+45.8%), from €57,199 to €83,372
- Gross operating margin -€14,245
down €14,245 (-30.5%), from €46,670 to €32,424
- Turnover +€8,064
up €8,064 (+7.8%), from €103,868 to €111,932
- Staff costs -€7,266
down €7,266 (-26.6%), from €27,296 to €20,030
- Financial income -€2,020
no longer reported in 2025 (was €2,020)
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.
Cash bridge derived
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 | €31,759 | €50,988 | +€19,229 | +60.5% |
| Fixed assets | 21/28 | €12,757 | €26,658 | +€13,901 | +109.0% |
| Tangible fixed assets | 22/27 | €12,608 | €26,510 | +€13,901 | +110.3% |
| Furniture and vehicles | 24 | €12,608 | €26,510 | +€13,901 | +110.3% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €19,002 | €24,329 | +€5,328 | +28.0% |
| Amounts receivable within one year | 40/41 | €2,578 | €14,899 | +€12,321 | +477.8% |
| Trade receivables | 40 | - | €4,959 | +€4,959 | |
| Other amounts receivable | 41 | €2,578 | €9,940 | +€7,362 | +285.5% |
| Cash at bank and in hand | 54/58 | €16,244 | €7,834 | -€8,410 | -51.8% |
| Deferred charges and accrued income | 490/1 | €180 | €1,596 | +€1,416 | +787.5% |
| Total equity and liabilities | 10/49 | €31,759 | €50,988 | +€19,229 | +60.5% |
| Equity | 10/15 | €21,331 | €24,183 | +€2,852 | +13.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €530 | €530 | = | 0.0% |
| Non-distributable reserves | 130/1 | €530 | €530 | = | 0.0% |
| Reserves not available under the articles | 1311 | €530 | €530 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,208 | €5,061 | +€2,852 | +129.2% |
| Amounts payable | 17/49 | €10,428 | €26,805 | +€16,377 | +157.0% |
| Amounts payable within one year | 42/48 | €10,428 | €26,805 | +€16,377 | +157.0% |
| Trade debts | 44 | €4,161 | €22,795 | +€18,634 | +447.8% |
| Suppliers | 440/4 | €4,161 | €22,795 | +€18,634 | +447.8% |
| Taxes, remuneration and social security | 45 | €5,772 | €4,010 | -€1,762 | -30.5% |
| Taxes | 450/3 | €1,104 | €1,600 | +€496 | +44.9% |
| Remuneration and social security | 454/9 | €4,668 | €2,411 | -€2,257 | -48.4% |
| Other amounts payable | 47/48 | €495 | - | -€495 | |
| Turnover | 70 | €103,868 | €111,932 | +€8,064 | +7.8% |
| Non-recurring operating income | 76A | €1,357 | - | -€1,357 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,199 | €83,372 | +€26,174 | +45.8% |
| Remuneration, social security and pensions | 62 | €27,296 | €20,030 | -€7,266 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,033 | €5,670 | +€1,638 | +40.6% |
| Other operating charges | 640/8 | €3,365 | €2,795 | -€570 | -16.9% |
| Gross operating margin | 9900 | €46,670 | €32,424 | -€14,245 | -30.5% |
| Operating profit (loss) | 9901 | €11,976 | €3,929 | -€8,047 | -67.2% |
| Financial income | 75/76B | €2,020 | - | -€2,020 | |
| Recurring financial income | 75 | €2,020 | - | -€2,020 | |
| Financial charges | 65/66B | €171 | €277 | +€106 | +61.9% |
| Recurring financial charges | 65 | €171 | €277 | +€106 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | €13,824 | €3,652 | -€10,172 | -73.6% |
| Income taxes | 67/77 | €800 | €800 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | €13,024 | €2,852 | -€10,172 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,024 | €2,852 | -€10,172 | -78.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.