FAMOSA: 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.
FAMOSA
Largest movements
- Tangible fixed assets -€10,296
down €10,296 (-12.9%), from €80,009 to €69,713
of which Plant, machinery and equipment: -€10,296
- Receivables within one year +€4,498
up €4,498 (+294.6%), from €1,527 to €6,025
- Profit (loss) carried forward +€20,958
up €20,958 (+14.9%), from €140,462 to €161,420
- Debts after one year -€12,352
down €12,352 (-29.5%), from €41,807 to €29,455
- Trade debts -€10,454
down €10,454 (-48.4%), from €21,585 to €11,131
- Other debts -€4,000
down €4,000 (-11.7%), from €34,134 to €30,134
- Gross operating margin +€7,492
up €7,492 (+18.4%), from €40,622 to €48,114
- Depreciation -€746
down €746 (-6.8%), from €11,042 to €10,296
- Financial charges -€611
down €611 (-22.3%), from €2,736 to €2,125
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 | €333,616 | €328,803 | -€4,813 | -1.4% |
| Fixed assets | 21/28 | €330,653 | €320,357 | -€10,296 | -3.1% |
| Tangible fixed assets | 22/27 | €80,009 | €69,713 | -€10,296 | -12.9% |
| Land and buildings | 22 | €6,610 | €6,610 | = | 0.0% |
| Plant, machinery and equipment | 23 | €73,399 | €63,103 | -€10,296 | -14.0% |
| Financial fixed assets | 28 | €250,644 | €250,644 | = | 0.0% |
| Current assets | 29/58 | €2,963 | €8,446 | +€5,483 | +185.0% |
| Amounts receivable within one year | 40/41 | €1,527 | €6,025 | +€4,498 | +294.6% |
| Other amounts receivable | 41 | €1,527 | €6,025 | +€4,498 | +294.6% |
| Cash at bank and in hand | 54/58 | €1,436 | €2,421 | +€985 | +68.6% |
| Total equity and liabilities | 10/49 | €333,616 | €328,803 | -€4,813 | -1.4% |
| Equity | 10/15 | €216,194 | €237,152 | +€20,958 | +9.7% |
| Contributions | 10/11 | €75,732 | €75,732 | = | 0.0% |
| Capital | 10 | €75,732 | €75,732 | = | 0.0% |
| Issued capital | 100 | €75,732 | €75,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,462 | €161,420 | +€20,958 | +14.9% |
| Amounts payable | 17/49 | €117,422 | €91,651 | -€25,771 | -21.9% |
| Amounts payable after more than one year | 17 | €41,807 | €29,455 | -€12,352 | -29.5% |
| Financial debts | 170/4 | €41,807 | €29,455 | -€12,352 | -29.5% |
| Amounts payable within one year | 42/48 | €75,615 | €62,196 | -€13,419 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €11,896 | €12,351 | +€455 | +3.8% |
| Trade debts | 44 | €21,585 | €11,131 | -€10,454 | -48.4% |
| Suppliers | 440/4 | €21,585 | €11,131 | -€10,454 | -48.4% |
| Taxes, remuneration and social security | 45 | €8,000 | €8,580 | +€580 | +7.3% |
| Taxes | 450/3 | €8,000 | €8,580 | +€580 | +7.3% |
| Other amounts payable | 47/48 | €34,134 | €30,134 | -€4,000 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,042 | €10,296 | -€746 | -6.8% |
| Other operating charges | 640/8 | €7,710 | €8,151 | +€441 | +5.7% |
| Gross operating margin | 9900 | €40,622 | €48,114 | +€7,492 | +18.4% |
| Operating profit (loss) | 9901 | €21,870 | €29,667 | +€7,797 | +35.7% |
| Financial charges | 65/66B | €2,736 | €2,125 | -€611 | -22.3% |
| Recurring financial charges | 65 | €2,736 | €2,125 | -€611 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €19,134 | €27,542 | +€8,408 | +43.9% |
| Income taxes | 67/77 | €6,975 | €6,584 | -€391 | -5.6% |
| Profit (loss) for the period | 9904 | €12,159 | €20,958 | +€8,799 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,159 | €20,958 | +€8,799 | +72.4% |
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 9 October 2026 via checked.be.