AB FAB STUDIO: 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.
AB FAB STUDIO
Largest movements
- Receivables within one year -€163,563
down €163,563 (-53.4%), from €306,252 to €142,688
of which Trade receivables: -€176,566
- Tangible fixed assets -€27,020
down €27,020 (-32.5%), from €83,047 to €56,028
of which Other tangible fixed assets: -€23,887
- Financial fixed assets -€6,500
down €6,500 (-97.3%), from €6,684 to €184
- Deferred charges and accrued income -€4,929
down €4,929 (-33.9%), from €14,545 to €9,616
- Profit (loss) carried forward -€141,893
down €141,893 (-44.3%), from €320,179 to €178,285
- Tax, wage and social debts -€29,418
down €29,418 (-96.5%), from €30,492 to €1,073
- Debts after one year -€17,791
down €17,791 (-40.7%), from €43,704 to €25,913
- Trade debts -€10,393
down €10,393 (-18.1%), from €57,486 to €47,093
- Gross operating margin -€196,398
down €196,398, from €95,461 to -€100,937
- Other operating charges -€6,675
down €6,675 (-33.8%), from €19,760 to €13,085
- Depreciation -€1,479
down €1,479 (-5.2%), from €28,498 to €27,020
- Financial income +€1,091
up €1,091 (+238%), from €459 to €1,550
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 | €492,415 | €293,404 | -€199,010 | -40.4% |
| Fixed assets | 21/28 | €89,731 | €56,211 | -€33,520 | -37.4% |
| Tangible fixed assets | 22/27 | €83,047 | €56,028 | -€27,020 | -32.5% |
| Plant, machinery and equipment | 23 | €6,490 | €4,287 | -€2,204 | -34.0% |
| Furniture and vehicles | 24 | €3,181 | €2,252 | -€929 | -29.2% |
| Other tangible fixed assets | 26 | €73,376 | €49,489 | -€23,887 | -32.6% |
| Financial fixed assets | 28 | €6,684 | €184 | -€6,500 | -97.3% |
| Current assets | 29/58 | €402,684 | €237,193 | -€165,491 | -41.1% |
| Amounts receivable within one year | 40/41 | €306,252 | €142,688 | -€163,563 | -53.4% |
| Trade receivables | 40 | €230,011 | €53,445 | -€176,566 | -76.8% |
| Other amounts receivable | 41 | €76,241 | €89,244 | +€13,003 | +17.1% |
| Current investments | 50/53 | €46,000 | €46,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,887 | €38,889 | +€3,001 | +8.4% |
| Deferred charges and accrued income | 490/1 | €14,545 | €9,616 | -€4,929 | -33.9% |
| Total equity and liabilities | 10/49 | €492,415 | €293,404 | -€199,010 | -40.4% |
| Equity | 10/15 | €343,428 | €201,534 | -€141,893 | -41.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €8,249 | €8,249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,389 | €6,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | €320,179 | €178,285 | -€141,893 | -44.3% |
| Amounts payable | 17/49 | €148,987 | €91,870 | -€57,117 | -38.3% |
| Amounts payable after more than one year | 17 | €43,704 | €25,913 | -€17,791 | -40.7% |
| Financial debts | 170/4 | €43,704 | €25,913 | -€17,791 | -40.7% |
| Amounts payable within one year | 42/48 | €105,283 | €65,957 | -€39,326 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €17,305 | €17,791 | +€486 | +2.8% |
| Trade debts | 44 | €57,486 | €47,093 | -€10,393 | -18.1% |
| Suppliers | 440/4 | €57,486 | €47,093 | -€10,393 | -18.1% |
| Taxes, remuneration and social security | 45 | €30,492 | €1,073 | -€29,418 | -96.5% |
| Taxes | 450/3 | €30,492 | €1,073 | -€29,418 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,498 | €27,020 | -€1,479 | -5.2% |
| Other operating charges | 640/8 | €19,760 | €13,085 | -€6,675 | -33.8% |
| Gross operating margin | 9900 | €95,461 | -€100,937 | -€196,398 | |
| Operating profit (loss) | 9901 | €47,202 | -€141,042 | -€188,244 | |
| Financial income | 75/76B | €459 | €1,550 | +€1,091 | +238% |
| Recurring financial income | 75 | €459 | €1,550 | +€1,091 | +238% |
| Financial charges | 65/66B | €2,818 | €2,760 | -€57 | -2.0% |
| Recurring financial charges | 65 | €2,818 | €2,760 | -€57 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €44,844 | -€142,252 | -€187,096 | |
| Income taxes | 67/77 | €263 | -€359 | -€622 | |
| Profit (loss) for the period | 9904 | €44,580 | -€141,893 | -€186,474 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,580 | -€141,893 | -€186,474 |
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 18 October 2026 via checked.be.