De Fakbar: 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.
De Fakbar
Largest movements
- Cash +€24,970
up €24,970 (+71.2%), from €35,070 to €60,041
mainly Net result for the year (+€27,020) and Depreciation (+€5,552)
- Receivables within one year -€5,137
down €5,137 (-31.6%), from €16,279 to €11,143
- Stocks and contracts +€2,217
up €2,217 (+43.7%), from €5,076 to €7,293
- Profit (loss) carried forward +€27,020
up €27,020 (+44.9%), from €60,146 to €87,166
- Debts after one year -€8,381
no longer reported in 2026 (was €8,381)
- Trade debts +€3,420
up €3,420 (+94.5%), from €3,619 to €7,039
- Tax, wage and social debts +€1,056
up €1,056 (+28.4%), from €3,718 to €4,775
- Gross operating margin +€30,250
up €30,250 (+211%), from €14,340 to €44,590
- Turnover +€26,389
up €26,389 (+9.2%), from €288,301 to €314,691
- Purchases and services +€17,403
up €17,403 (+6.3%), from €274,301 to €291,704
- Financial charges -€16,564
down €16,564 (-75.8%), from €21,855 to €5,291
of which Non-recurring financial charges: -€21,855
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,264 | €98,980 | +€22,715 | +29.8% |
| Fixed assets | 21/28 | €18,391 | €18,373 | -€18 | -0.1% |
| Tangible fixed assets | 22/27 | €16,110 | €15,924 | -€186 | -1.2% |
| Land and buildings | 22 | €11,492 | €12,196 | +€704 | +6.1% |
| Plant, machinery and equipment | 23 | €4,618 | €3,728 | -€890 | -19.3% |
| Financial fixed assets | 28 | €2,281 | €2,450 | +€169 | +7.4% |
| Current assets | 29/58 | €57,874 | €80,607 | +€22,733 | +39.3% |
| Stocks and contracts in progress | 3 | €5,076 | €7,293 | +€2,217 | +43.7% |
| Stocks | 30/36 | €5,076 | €7,293 | +€2,217 | +43.7% |
| Amounts receivable within one year | 40/41 | €16,279 | €11,143 | -€5,137 | -31.6% |
| Trade receivables | 40 | €16,279 | €11,143 | -€5,137 | -31.6% |
| Cash at bank and in hand | 54/58 | €35,070 | €60,041 | +€24,970 | +71.2% |
| Deferred charges and accrued income | 490/1 | €1,448 | €2,131 | +€683 | +47.1% |
| Total equity and liabilities | 10/49 | €76,264 | €98,980 | +€22,715 | +29.8% |
| Equity | 10/15 | €60,146 | €87,166 | +€27,020 | +44.9% |
| Profit (loss) carried forward | 14 | €60,146 | €87,166 | +€27,020 | +44.9% |
| Amounts payable | 17/49 | €16,118 | €11,814 | -€4,304 | -26.7% |
| Amounts payable after more than one year | 17 | €8,381 | - | -€8,381 | |
| Other amounts payable | 178/9 | €8,381 | - | -€8,381 | |
| Amounts payable within one year | 42/48 | €7,337 | €11,814 | +€4,477 | +61.0% |
| Trade debts | 44 | €3,619 | €7,039 | +€3,420 | +94.5% |
| Suppliers | 440/4 | €3,619 | €7,039 | +€3,420 | +94.5% |
| Taxes, remuneration and social security | 45 | €3,718 | €4,775 | +€1,056 | +28.4% |
| Taxes | 450/3 | €3,718 | €4,775 | +€1,056 | +28.4% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Turnover | 70 | €288,301 | €314,691 | +€26,389 | +9.2% |
| Membership fees, donations, legacies and grants | 73 | €250 | €21,441 | +€21,191 | +8,476% |
| Goods, raw materials, services and sundry goods | 60/61 | €274,301 | €291,704 | +€17,403 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,737 | €5,552 | +€816 | +17.2% |
| Other operating charges | 640/8 | €5,156 | €6,832 | +€1,676 | +32.5% |
| Gross operating margin | 9900 | €14,340 | €44,590 | +€30,250 | +211% |
| Operating profit (loss) | 9901 | €4,447 | €32,206 | +€27,759 | +624% |
| Financial income | 75/76B | €367 | €105 | -€262 | -71.3% |
| Recurring financial income | 75 | €367 | €105 | -€262 | -71.3% |
| Non-recurring financial income | 76B | €367 | - | -€367 | |
| Financial charges | 65/66B | €21,855 | €5,291 | -€16,564 | -75.8% |
| Recurring financial charges | 65 | €21,855 | €5,291 | -€16,564 | -75.8% |
| Non-recurring financial charges | 66B | €21,855 | - | -€21,855 | |
| Profit (loss) for the period before taxes | 9903 | -€17,042 | €27,020 | +€44,062 | |
| Profit (loss) for the period | 9904 | -€17,042 | €27,020 | +€44,062 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,042 | €27,020 | +€44,062 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.