FAMUZI: 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.
FAMUZI
Largest movements
- Cash -€23,026
down €23,026 (-87.8%), from €26,211 to €3,185
mainly Investment in fixed assets (net) (-€20,000) and Net result for the year (-€3,089)
- Tangible fixed assets +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€3,089
down €3,089 (-52.9%), from -€5,843 to -€8,932
- Depreciation -€1,520
down €1,520 (-100%), from €1,520 to €0
- Gross operating margin +€1,354
up €1,354 (+31.8%), from -€4,263 to -€2,909
- Financial charges +€119
up €119 (+197%), from €60 to €179
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 | €196,711 | €193,685 | -€3,026 | -1.5% |
| Fixed assets | 21/28 | - | €20,000 | +€20,000 | |
| Tangible fixed assets | 22/27 | - | €20,000 | +€20,000 | |
| Assets under construction and advance payments | 27 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €196,711 | €173,685 | -€23,026 | -11.7% |
| Amounts receivable within one year | 40/41 | €170,500 | €170,500 | = | 0.0% |
| Other amounts receivable | 41 | €170,500 | €170,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,211 | €3,185 | -€23,026 | -87.8% |
| Total equity and liabilities | 10/49 | €196,711 | €193,685 | -€3,026 | -1.5% |
| Equity | 10/15 | €194,157 | €191,068 | -€3,089 | -1.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,843 | -€8,932 | -€3,089 | -52.9% |
| Amounts payable | 17/49 | €2,554 | €2,617 | +€63 | +2.4% |
| Amounts payable within one year | 42/48 | €2,554 | €2,617 | +€63 | +2.4% |
| Trade debts | 44 | €1,053 | €1,116 | +€63 | +5.9% |
| Suppliers | 440/4 | €1,053 | €1,116 | +€63 | +5.9% |
| Other amounts payable | 47/48 | €1,501 | €1,501 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,520 | €0 | -€1,520 | -100% |
| Gross operating margin | 9900 | -€4,263 | -€2,909 | +€1,354 | +31.8% |
| Operating profit (loss) | 9901 | -€5,783 | -€2,909 | +€2,874 | +49.7% |
| Financial charges | 65/66B | €60 | €179 | +€119 | +197% |
| Recurring financial charges | 65 | €60 | €179 | +€119 | +197% |
| Profit (loss) for the period before taxes | 9903 | -€5,843 | -€3,089 | +€2,755 | +47.1% |
| Profit (loss) for the period | 9904 | -€5,843 | -€3,089 | +€2,755 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,843 | -€3,089 | +€2,755 | +47.1% |
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 23 October 2026 via checked.be.