FAMSYS: 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.
FAMSYS
Largest movements
- Tangible fixed assets -€19,682
down €19,682 (-12.8%), from €154,293 to €134,611
of which Furniture and vehicles: -€13,321
- Receivables within one year -€9,537
down €9,537 (-64.7%), from €14,735 to €5,198
of which Trade receivables: -€9,408
- Cash +€4,615
up €4,615 (+8.8%), from €52,434 to €57,049
mainly Depreciation (+€20,181) and Net result for the year (+€10,019)
- Stocks and contracts -€2,851
down €2,851 (-24.0%), from €11,888 to €9,037
- Debts after one year -€23,073
down €23,073 (-34.1%), from €67,596 to €44,523
- Other debts -€20,512
down €20,512 (-43.6%), from €47,031 to €26,519
- Reserves +€10,019
up €10,019 (+11.3%), from €88,533 to €98,552
of which Distributable reserves: +€10,019
- Current portion of long-term debt +€3,049
up €3,049 (+17.0%), from €17,906 to €20,955
- Financial income +€4,527
up €4,527 (+13.6%), from €33,358 to €37,886
- Other operating charges -€4,343
down €4,343 (-48.7%), from €8,914 to €4,571
- Gross operating margin -€4,258
down €4,258 (-35.3%), from €12,069 to €7,811
- Staff costs +€1,800
new in 2025: €1,800
- Taxes +€728
up €728 (+22.2%), from €3,282 to €4,010
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 | €236,093 | €207,877 | -€28,216 | -12.0% |
| Fixed assets | 21/28 | €156,088 | €135,907 | -€20,181 | -12.9% |
| Intangible fixed assets | 21 | €1,495 | €996 | -€498 | -33.3% |
| Tangible fixed assets | 22/27 | €154,293 | €134,611 | -€19,682 | -12.8% |
| Land and buildings | 22 | €106,732 | €100,749 | -€5,983 | -5.6% |
| Plant, machinery and equipment | 23 | €1,424 | €1,045 | -€379 | -26.6% |
| Furniture and vehicles | 24 | €46,138 | €32,817 | -€13,321 | -28.9% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €80,005 | €71,970 | -€8,036 | -10.0% |
| Stocks and contracts in progress | 3 | €11,888 | €9,037 | -€2,851 | -24.0% |
| Stocks | 30/36 | €11,888 | €9,037 | -€2,851 | -24.0% |
| Amounts receivable within one year | 40/41 | €14,735 | €5,198 | -€9,537 | -64.7% |
| Trade receivables | 40 | €11,849 | €2,440 | -€9,408 | -79.4% |
| Other amounts receivable | 41 | €2,886 | €2,758 | -€128 | -4.4% |
| Cash at bank and in hand | 54/58 | €52,434 | €57,049 | +€4,615 | +8.8% |
| Deferred charges and accrued income | 490/1 | €948 | €686 | -€262 | -27.7% |
| Total equity and liabilities | 10/49 | €236,093 | €207,877 | -€28,216 | -12.0% |
| Equity | 10/15 | €101,179 | €111,199 | +€10,019 | +9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,533 | €98,552 | +€10,019 | +11.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,673 | €96,692 | +€10,019 | +11.6% |
| Profit (loss) carried forward | 14 | €6,446 | €6,446 | = | 0.0% |
| Amounts payable | 17/49 | €134,914 | €96,678 | -€38,235 | -28.3% |
| Amounts payable after more than one year | 17 | €67,596 | €44,523 | -€23,073 | -34.1% |
| Financial debts | 170/4 | €67,596 | €44,523 | -€23,073 | -34.1% |
| Amounts payable within one year | 42/48 | €67,318 | €52,132 | -€15,186 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €17,906 | €20,955 | +€3,049 | +17.0% |
| Trade debts | 44 | €524 | €1,667 | +€1,144 | +218.4% |
| Suppliers | 440/4 | €524 | €1,667 | +€1,144 | +218.4% |
| Taxes, remuneration and social security | 45 | €1,857 | €2,991 | +€1,134 | +61.0% |
| Taxes | 450/3 | €538 | €1,664 | +€1,126 | +209.5% |
| Remuneration and social security | 454/9 | €1,320 | €1,327 | +€8 | +0.6% |
| Other amounts payable | 47/48 | €47,031 | €26,519 | -€20,512 | -43.6% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Remuneration, social security and pensions | 62 | - | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,560 | €20,181 | +€621 | +3.2% |
| Other operating charges | 640/8 | €8,914 | €4,571 | -€4,343 | -48.7% |
| Gross operating margin | 9900 | €12,069 | €7,811 | -€4,258 | -35.3% |
| Operating profit (loss) | 9901 | -€16,404 | -€18,741 | -€2,337 | -14.2% |
| Financial income | 75/76B | €33,358 | €37,886 | +€4,527 | +13.6% |
| Recurring financial income | 75 | €33,358 | €37,886 | +€4,527 | +13.6% |
| Financial charges | 65/66B | €5,529 | €5,116 | -€413 | -7.5% |
| Recurring financial charges | 65 | €5,529 | €5,116 | -€413 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €11,425 | €14,029 | +€2,604 | +22.8% |
| Income taxes | 67/77 | €3,282 | €4,010 | +€728 | +22.2% |
| Profit (loss) for the period | 9904 | €8,143 | €10,019 | +€1,876 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,143 | €10,019 | +€1,876 | +23.0% |
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 7 October 2026 via checked.be.