FAMO: 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.
FAMO
Largest movements
- Tangible fixed assets +€38,908
up €38,908 (+39.2%), from €99,333 to €138,241
of which Land and buildings: +€39,261
- Cash +€12,254
up €12,254 (+613%), from €1,998 to €14,252
mainly Debts after one year (+€38,769) and Net result for the year (+€30,443)
- Receivables within one year -€7,760
down €7,760 (-67.2%), from €11,546 to €3,787
of which Trade receivables: -€8,299
- Stocks and contracts -€4,127
down €4,127 (-40.3%), from €10,241 to €6,114
- Deferred charges and accrued income -€1,751
down €1,751 (-45.9%), from €3,813 to €2,063
- Debts after one year +€38,769
up €38,769 (+1,998%), from €1,940 to €40,709
- Profit (loss) carried forward +€30,443
up €30,443 (+31.0%), from -€98,137 to -€67,694
- Other debts -€19,657
down €19,657 (-17.2%), from €113,982 to €94,325
- Short-term financial debts -€14,814
no longer reported in 2025 (was €14,814)
- Trade debts +€9,858
up €9,858 (+38.9%), from €25,346 to €35,204
- Gross operating margin +€47,800
up €47,800 (+39.1%), from €122,185 to €169,985
- Depreciation -€17,639
down €17,639 (-45.7%), from €38,628 to €20,989
- Financial charges +€2,737
up €2,737 (+85.7%), from €3,193 to €5,930
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 | €126,932 | €164,456 | +€37,524 | +29.6% |
| Fixed assets | 21/28 | €99,333 | €138,241 | +€38,908 | +39.2% |
| Tangible fixed assets | 22/27 | €99,333 | €138,241 | +€38,908 | +39.2% |
| Land and buildings | 22 | €62,297 | €101,558 | +€39,261 | +63.0% |
| Plant, machinery and equipment | 23 | €36,778 | €34,458 | -€2,320 | -6.3% |
| Furniture and vehicles | 24 | €258 | €2,225 | +€1,967 | +762% |
| Current assets | 29/58 | €27,599 | €26,215 | -€1,384 | -5.0% |
| Stocks and contracts in progress | 3 | €10,241 | €6,114 | -€4,127 | -40.3% |
| Stocks | 30/36 | €10,241 | €6,114 | -€4,127 | -40.3% |
| Amounts receivable within one year | 40/41 | €11,546 | €3,787 | -€7,760 | -67.2% |
| Trade receivables | 40 | €11,095 | €2,796 | -€8,299 | -74.8% |
| Other amounts receivable | 41 | €452 | €991 | +€539 | +119% |
| Cash at bank and in hand | 54/58 | €1,998 | €14,252 | +€12,254 | +613% |
| Deferred charges and accrued income | 490/1 | €3,813 | €2,063 | -€1,751 | -45.9% |
| Total equity and liabilities | 10/49 | €126,932 | €164,456 | +€37,524 | +29.6% |
| Equity | 10/15 | -€77,273 | -€46,830 | +€30,443 | +39.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,664 | €14,664 | = | 0.0% |
| Distributable reserves | 133 | €14,664 | €14,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,137 | -€67,694 | +€30,443 | +31.0% |
| Amounts payable | 17/49 | €204,205 | €211,286 | +€7,081 | +3.5% |
| Amounts payable after more than one year | 17 | €1,940 | €40,709 | +€38,769 | +1,998% |
| Financial debts | 170/4 | €1,940 | €40,709 | +€38,769 | +1,998% |
| Amounts payable within one year | 42/48 | €202,265 | €170,577 | -€31,688 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €12,157 | €9,291 | -€2,867 | -23.6% |
| Financial debts | 43 | €14,814 | - | -€14,814 | |
| Credit institutions | 430/8 | €14,814 | - | -€14,814 | |
| Trade debts | 44 | €25,346 | €35,204 | +€9,858 | +38.9% |
| Suppliers | 440/4 | €25,346 | €35,204 | +€9,858 | +38.9% |
| Taxes, remuneration and social security | 45 | €35,966 | €31,757 | -€4,209 | -11.7% |
| Taxes | 450/3 | €18,663 | €12,688 | -€5,976 | -32.0% |
| Remuneration and social security | 454/9 | €17,303 | €19,070 | +€1,767 | +10.2% |
| Other amounts payable | 47/48 | €113,982 | €94,325 | -€19,657 | -17.2% |
| Remuneration, social security and pensions | 62 | €106,423 | €105,623 | -€800 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,628 | €20,989 | -€17,639 | -45.7% |
| Other operating charges | 640/8 | €7,424 | €7,718 | +€294 | +4.0% |
| Gross operating margin | 9900 | €122,185 | €169,985 | +€47,800 | +39.1% |
| Operating profit (loss) | 9901 | -€30,291 | €35,655 | +€65,945 | |
| Financial income | 75/76B | €39 | €1,030 | +€991 | +2,563% |
| Recurring financial income | 75 | €39 | €30 | -€9 | -22.4% |
| Non-recurring financial income | 76B | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €3,193 | €5,930 | +€2,737 | +85.7% |
| Recurring financial charges | 65 | €3,193 | €5,930 | +€2,737 | +85.7% |
| Profit (loss) for the period before taxes | 9903 | -€33,445 | €30,755 | +€64,200 | |
| Income taxes | 67/77 | €316 | €312 | -€4 | -1.4% |
| Profit (loss) for the period | 9904 | -€33,761 | €30,443 | +€64,204 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,761 | €30,443 | +€64,204 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.