FAMOSAM: 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.
FAMOSAM
Largest movements
- Receivables within one year +€12,419
up €12,419 (+7.6%), from €162,489 to €174,908
of which Trade receivables: +€8,237
- Cash -€3,097
down €3,097 (-86.4%), from €3,583 to €486
mainly Receivables within one year (-€12,419) and Tax, wage and social debts (-€6,725)
- Profit (loss) carried forward +€15,454
up €15,454 (+18.7%), from €82,595 to €98,049
- Tax, wage and social debts -€6,725
down €6,725 (-26.2%), from €25,707 to €18,982
of which Taxes: -€5,097
- Gross operating margin +€2,952
up €2,952 (+4.5%), from €65,261 to €68,213
- Staff costs -€1,541
down €1,541 (-3.3%), from €46,541 to €45,000
- Taxes +€1,061
up €1,061 (+19.0%), from €5,575 to €6,636
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 | €166,071 | €175,393 | +€9,322 | +5.6% |
| Current assets | 29/58 | €166,071 | €175,393 | +€9,322 | +5.6% |
| Amounts receivable within one year | 40/41 | €162,489 | €174,908 | +€12,419 | +7.6% |
| Trade receivables | 40 | €151,754 | €159,991 | +€8,237 | +5.4% |
| Other amounts receivable | 41 | €10,734 | €14,916 | +€4,182 | +39.0% |
| Cash at bank and in hand | 54/58 | €3,583 | €486 | -€3,097 | -86.4% |
| Total equity and liabilities | 10/49 | €166,071 | €175,393 | +€9,322 | +5.6% |
| Equity | 10/15 | €138,865 | €154,319 | +€15,454 | +11.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €50,270 | €50,270 | = | 0.0% |
| Distributable reserves | 133 | €50,270 | €50,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,595 | €98,049 | +€15,454 | +18.7% |
| Amounts payable | 17/49 | €27,207 | €21,074 | -€6,132 | -22.5% |
| Amounts payable within one year | 42/48 | €27,207 | €21,074 | -€6,132 | -22.5% |
| Trade debts | 44 | €1,500 | €2,092 | +€592 | +39.5% |
| Suppliers | 440/4 | €1,500 | €2,092 | +€592 | +39.5% |
| Taxes, remuneration and social security | 45 | €25,707 | €18,982 | -€6,725 | -26.2% |
| Taxes | 450/3 | €16,489 | €11,392 | -€5,097 | -30.9% |
| Remuneration and social security | 454/9 | €9,218 | €7,590 | -€1,628 | -17.7% |
| Remuneration, social security and pensions | 62 | €46,541 | €45,000 | -€1,541 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | - | -€127 | |
| Other operating charges | 640/8 | €1,007 | €881 | -€127 | -12.6% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €65,261 | €68,213 | +€2,952 | +4.5% |
| Operating profit (loss) | 9901 | €17,511 | €22,333 | +€4,821 | +27.5% |
| Financial income | 75/76B | €592 | €295 | -€297 | -50.2% |
| Recurring financial income | 75 | €592 | €295 | -€297 | -50.2% |
| Financial charges | 65/66B | €559 | €538 | -€21 | -3.8% |
| Recurring financial charges | 65 | €559 | €538 | -€21 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €17,545 | €22,090 | +€4,546 | +25.9% |
| Income taxes | 67/77 | €5,575 | €6,636 | +€1,061 | +19.0% |
| Profit (loss) for the period | 9904 | €11,969 | €15,454 | +€3,485 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,969 | €15,454 | +€3,485 | +29.1% |
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 25 October 2026 via checked.be.