Made Fam: 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.
Made Fam
Largest movements
- Cash +€20,653
up €20,653 (+45.0%), from €45,863 to €66,516
mainly Other debts (+€40,000) and Net result for the year (+€39,064)
- Receivables within one year +€11,052
up €11,052 (+43.7%), from €25,320 to €36,372
of which Other amounts receivable: +€10,296
- Tangible fixed assets -€5,134
down €5,134 (-31.9%), from €16,101 to €10,967
- Deferred charges and accrued income +€3,579
up €3,579 (+2,956%), from €121 to €3,700
- Profit (loss) carried forward -€45,801
down €45,801 (-100%), from €45,801 to €0
- Reserves +€44,866
new in 2025: €44,866
- Other debts +€40,000
up €40,000, from €0 to €40,000
- Trade debts -€13,715
down €13,715 (-77.2%), from €17,769 to €4,054
- Tax, wage and social debts +€4,801
up €4,801 (+21.9%), from €21,896 to €26,697
- Gross operating margin +€19,076
up €19,076 (+51.5%), from €37,010 to €56,086
- Taxes +€3,684
up €3,684 (+49.8%), from €7,391 to €11,075
- Depreciation +€2,976
up €2,976 (+92.5%), from €3,218 to €6,194
- Financial income +€1,012
up €1,012, from €0 to €1,012
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 | €87,466 | €117,616 | +€30,150 | +34.5% |
| Fixed assets | 21/28 | €16,163 | €11,029 | -€5,134 | -31.8% |
| Tangible fixed assets | 22/27 | €16,101 | €10,967 | -€5,134 | -31.9% |
| Furniture and vehicles | 24 | €16,101 | €10,967 | -€5,134 | -31.9% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €71,303 | €106,587 | +€35,284 | +49.5% |
| Amounts receivable within one year | 40/41 | €25,320 | €36,372 | +€11,052 | +43.7% |
| Trade receivables | 40 | €15,035 | €15,791 | +€756 | +5.0% |
| Other amounts receivable | 41 | €10,285 | €20,581 | +€10,296 | +100% |
| Cash at bank and in hand | 54/58 | €45,863 | €66,516 | +€20,653 | +45.0% |
| Deferred charges and accrued income | 490/1 | €121 | €3,700 | +€3,579 | +2,956% |
| Total equity and liabilities | 10/49 | €87,466 | €117,616 | +€30,150 | +34.5% |
| Equity | 10/15 | €47,801 | €46,866 | -€936 | -2.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €44,866 | +€44,866 | |
| Distributable reserves | 133 | - | €44,866 | +€44,866 | |
| Profit (loss) carried forward | 14 | €45,801 | €0 | -€45,801 | -100% |
| Amounts payable | 17/49 | €39,664 | €70,750 | +€31,086 | +78.4% |
| Amounts payable within one year | 42/48 | €39,664 | €70,750 | +€31,086 | +78.4% |
| Trade debts | 44 | €17,769 | €4,054 | -€13,715 | -77.2% |
| Suppliers | 440/4 | €17,769 | €4,054 | -€13,715 | -77.2% |
| Taxes, remuneration and social security | 45 | €21,896 | €26,697 | +€4,801 | +21.9% |
| Taxes | 450/3 | €21,896 | €26,697 | +€4,801 | +21.9% |
| Other amounts payable | 47/48 | €0 | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,218 | €6,194 | +€2,976 | +92.5% |
| Other operating charges | 640/8 | €788 | €400 | -€388 | -49.3% |
| Gross operating margin | 9900 | €37,010 | €56,086 | +€19,076 | +51.5% |
| Operating profit (loss) | 9901 | €33,005 | €49,493 | +€16,488 | +50.0% |
| Financial income | 75/76B | €0 | €1,012 | +€1,012 | |
| Recurring financial income | 75 | €0 | €1,012 | +€1,012 | |
| Financial charges | 65/66B | €747 | €365 | -€382 | -51.1% |
| Recurring financial charges | 65 | €747 | €365 | -€382 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €32,258 | €50,140 | +€17,882 | +55.4% |
| Income taxes | 67/77 | €7,391 | €11,075 | +€3,684 | +49.8% |
| Profit (loss) for the period | 9904 | €24,867 | €39,064 | +€14,198 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,867 | €39,064 | +€14,198 | +57.1% |
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 20 October 2026 via checked.be.