F.B. INTERIEUR: 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.
F.B. INTERIEUR
Largest movements
- Cash +€17,591
up €17,591 (+24.3%), from €72,323 to €89,914
mainly Net result for the year (+€18,970) and Receivables after one year (+€14,247)
- Receivables after one year -€14,247
down €14,247 (-100.0%), from €14,247 to €0
- Tangible fixed assets -€5,490
down €5,490 (-7.3%), from €74,962 to €69,471
of which Land and buildings: -€5,478
- Receivables within one year -€4,103
down €4,103 (-40.1%), from €10,239 to €6,136
of which Trade receivables: -€4,026
- Trade debts -€7,504
down €7,504 (-68.2%), from €11,004 to €3,499
- Current portion of long-term debt -€6,288
down €6,288 (-100.0%), from €6,288 to €0
- Other debts +€4,658
up €4,658 (+25.0%), from €18,631 to €23,289
- Reserves +€2,182
up €2,182 (+1.9%), from €116,104 to €118,286
of which Distributable reserves: +€2,182
- Gross operating margin -€23,134
down €23,134 (-36.7%), from €63,075 to €39,940
- Taxes -€8,092
down €8,092 (-47.1%), from €17,185 to €9,092
- Depreciation +€1,031
up €1,031 (+13.0%), from €7,961 to €8,992
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.
Cash bridge derived
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 | €176,392 | €169,652 | -€6,740 | -3.8% |
| Fixed assets | 21/28 | €74,962 | €69,471 | -€5,490 | -7.3% |
| Tangible fixed assets | 22/27 | €74,962 | €69,471 | -€5,490 | -7.3% |
| Land and buildings | 22 | €62,762 | €57,284 | -€5,478 | -8.7% |
| Plant, machinery and equipment | 23 | €3,716 | €3,620 | -€97 | -2.6% |
| Furniture and vehicles | 24 | €8,484 | €8,568 | +€84 | +1.0% |
| Current assets | 29/58 | €101,430 | €100,181 | -€1,250 | -1.2% |
| Amounts receivable after more than one year | 29 | €14,247 | €0 | -€14,247 | -100.0% |
| Other amounts receivable | 291 | €14,247 | €0 | -€14,247 | -100.0% |
| Stocks and contracts in progress | 3 | €3,982 | €3,191 | -€791 | -19.9% |
| Stocks | 30/36 | €3,982 | €3,191 | -€791 | -19.9% |
| Amounts receivable within one year | 40/41 | €10,239 | €6,136 | -€4,103 | -40.1% |
| Trade receivables | 40 | €7,854 | €3,828 | -€4,026 | -51.3% |
| Other amounts receivable | 41 | €2,385 | €2,307 | -€78 | -3.3% |
| Cash at bank and in hand | 54/58 | €72,323 | €89,914 | +€17,591 | +24.3% |
| Deferred charges and accrued income | 490/1 | €639 | €939 | +€300 | +46.9% |
| Total equity and liabilities | 10/49 | €176,392 | €169,652 | -€6,740 | -3.8% |
| Equity | 10/15 | €134,704 | €136,886 | +€2,182 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,104 | €118,286 | +€2,182 | +1.9% |
| Tax-exempt reserves | 132 | €240 | €240 | = | 0.0% |
| Distributable reserves | 133 | €115,864 | €118,046 | +€2,182 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,688 | €32,767 | -€8,922 | -21.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €40,518 | €31,383 | -€9,135 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €6,288 | €0 | -€6,288 | -100.0% |
| Trade debts | 44 | €11,004 | €3,499 | -€7,504 | -68.2% |
| Suppliers | 440/4 | €11,004 | €3,499 | -€7,504 | -68.2% |
| Taxes, remuneration and social security | 45 | €4,595 | €4,595 | = | 0.0% |
| Taxes | 450/3 | €4,595 | €4,595 | = | 0.0% |
| Other amounts payable | 47/48 | €18,631 | €23,289 | +€4,658 | +25.0% |
| Accrued charges and deferred income | 492/3 | €1,170 | €1,384 | +€213 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,961 | €8,992 | +€1,031 | +13.0% |
| Other operating charges | 640/8 | €1,574 | €1,812 | +€238 | +15.1% |
| Gross operating margin | 9900 | €63,075 | €39,940 | -€23,134 | -36.7% |
| Operating profit (loss) | 9901 | €53,540 | €29,136 | -€24,404 | -45.6% |
| Financial income | 75/76B | €942 | €811 | -€132 | -14.0% |
| Recurring financial income | 75 | €942 | €811 | -€132 | -14.0% |
| Financial charges | 65/66B | €1,702 | €1,884 | +€182 | +10.7% |
| Recurring financial charges | 65 | €1,702 | €1,884 | +€182 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €52,780 | €28,062 | -€24,718 | -46.8% |
| Income taxes | 67/77 | €17,185 | €9,092 | -€8,092 | -47.1% |
| Profit (loss) for the period | 9904 | €35,595 | €18,970 | -€16,625 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,595 | €18,970 | -€16,625 | -46.7% |
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 9 October 2026 via checked.be.