FIRMA FAMST: 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.
FIRMA FAMST
Largest movements
- Receivables within one year -€127,275
down €127,275 (-13.4%), from €951,361 to €824,086
of which Trade receivables: -€168,325
- Receivables after one year -€40,352
down €40,352 (-68.8%), from €58,678 to €18,326
- Stocks and contracts +€36,938
up €36,938 (+11.3%), from €327,939 to €364,877
- Profit (loss) carried forward -€118,082
down €118,082 (-46.5%), from €253,930 to €135,849
- Other debts -€36,425
down €36,425 (-24.4%), from €149,171 to €112,746
- Other operating charges +€157,072
up €157,072 (+4,754%), from €3,304 to €160,376
- Staff costs -€37,525
down €37,525 (-16.7%), from €224,898 to €187,373
- Depreciation -€8,581
down €8,581 (-79.9%), from €10,740 to €2,159
- Gross operating margin +€6,962
up €6,962 (+3.0%), from €233,273 to €240,235
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,541,958 | €1,405,356 | -€136,602 | -8.9% |
| Fixed assets | 21/28 | €3,297 | €1,139 | -€2,159 | -65.5% |
| Tangible fixed assets | 22/27 | €3,297 | €1,139 | -€2,159 | -65.5% |
| Furniture and vehicles | 24 | €3,297 | €1,139 | -€2,159 | -65.5% |
| Current assets | 29/58 | €1,538,661 | €1,404,217 | -€134,443 | -8.7% |
| Amounts receivable after more than one year | 29 | €58,678 | €18,326 | -€40,352 | -68.8% |
| Other amounts receivable | 291 | €58,678 | €18,326 | -€40,352 | -68.8% |
| Stocks and contracts in progress | 3 | €327,939 | €364,877 | +€36,938 | +11.3% |
| Stocks | 30/36 | €327,939 | €364,877 | +€36,938 | +11.3% |
| Amounts receivable within one year | 40/41 | €951,361 | €824,086 | -€127,275 | -13.4% |
| Trade receivables | 40 | €898,241 | €729,916 | -€168,325 | -18.7% |
| Other amounts receivable | 41 | €53,120 | €94,170 | +€41,050 | +77.3% |
| Current investments | 50/53 | €451 | €451 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €200,232 | €196,478 | -€3,753 | -1.9% |
| Total equity and liabilities | 10/49 | €1,541,958 | €1,405,356 | -€136,602 | -8.9% |
| Equity | 10/15 | €1,047,414 | €929,333 | -€118,082 | -11.3% |
| Contributions | 10/11 | €396,630 | €396,630 | = | 0.0% |
| Capital | 10 | €396,630 | €396,630 | = | 0.0% |
| Issued capital | 100 | €396,630 | €396,630 | = | 0.0% |
| Reserves | 13 | €396,854 | €396,854 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,663 | €39,663 | = | 0.0% |
| Legal reserve | 130 | €39,663 | €39,663 | = | 0.0% |
| Distributable reserves | 133 | €357,191 | €357,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €253,930 | €135,849 | -€118,082 | -46.5% |
| Amounts payable | 17/49 | €494,543 | €476,023 | -€18,520 | -3.7% |
| Amounts payable within one year | 42/48 | €490,107 | €465,743 | -€24,364 | -5.0% |
| Trade debts | 44 | €294,260 | €307,616 | +€13,356 | +4.5% |
| Suppliers | 440/4 | €294,260 | €307,616 | +€13,356 | +4.5% |
| Taxes, remuneration and social security | 45 | €46,676 | €45,381 | -€1,295 | -2.8% |
| Taxes | 450/3 | €9,441 | €6,411 | -€3,030 | -32.1% |
| Remuneration and social security | 454/9 | €37,235 | €38,970 | +€1,735 | +4.7% |
| Other amounts payable | 47/48 | €149,171 | €112,746 | -€36,425 | -24.4% |
| Accrued charges and deferred income | 492/3 | €4,436 | €10,280 | +€5,844 | +132% |
| Remuneration, social security and pensions | 62 | €224,898 | €187,373 | -€37,525 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,740 | €2,159 | -€8,581 | -79.9% |
| Other operating charges | 640/8 | €3,304 | €160,376 | +€157,072 | +4,754% |
| Gross operating margin | 9900 | €233,273 | €240,235 | +€6,962 | +3.0% |
| Operating profit (loss) | 9901 | -€5,669 | -€109,673 | -€104,004 | -1,835% |
| Financial income | 75/76B | €731 | €511 | -€220 | -30.1% |
| Recurring financial income | 75 | €731 | €511 | -€220 | -30.1% |
| Financial charges | 65/66B | €10,017 | €8,920 | -€1,097 | -11.0% |
| Recurring financial charges | 65 | €10,017 | €8,920 | -€1,097 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,955 | -€118,082 | -€103,127 | -690% |
| Income taxes | 67/77 | €373 | - | -€373 | |
| Profit (loss) for the period | 9904 | -€15,328 | -€118,082 | -€102,754 | -670% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,328 | -€118,082 | -€102,754 | -670% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.