F.B.S. GROUP: 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.S. GROUP
Largest movements
- Tangible fixed assets -€5,088
down €5,088 (-5.0%), from €102,361 to €97,273
- Stocks and contracts +€2,768
up €2,768 (+17.5%), from €15,809 to €18,577
- Cash +€1,382
up €1,382 (+71.7%), from €1,928 to €3,310
mainly Other debts (+€6,595) and Depreciation (+€5,088)
- Debts after one year -€6,976
down €6,976 (-9.5%), from €73,237 to €66,262
- Other debts +€6,595
up €6,595 (+28.7%), from €22,975 to €29,570
- Trade debts -€6,005
down €6,005 (-80.7%), from €7,438 to €1,433
- Profit (loss) carried forward +€3,242
up €3,242 (+43.8%), from -€7,397 to -€4,155
- Tax, wage and social debts +€2,300
up €2,300 (+34.8%), from €6,603 to €8,903
of which Remuneration and social security: +€2,300
- Purchases and services +€3,079
up €3,079 (+2.7%), from €115,778 to €118,858
- Turnover +€2,889
up €2,889 (+2.3%), from €126,523 to €129,412
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 | €128,042 | €127,589 | -€453 | -0.4% |
| Fixed assets | 21/28 | €103,613 | €98,524 | -€5,088 | -4.9% |
| Tangible fixed assets | 22/27 | €102,361 | €97,273 | -€5,088 | -5.0% |
| Land and buildings | 22 | €102,361 | €97,273 | -€5,088 | -5.0% |
| Financial fixed assets | 28 | €1,252 | €1,252 | = | 0.0% |
| Current assets | 29/58 | €24,429 | €29,064 | +€4,635 | +19.0% |
| Stocks and contracts in progress | 3 | €15,809 | €18,577 | +€2,768 | +17.5% |
| Stocks | 30/36 | €15,809 | €18,577 | +€2,768 | +17.5% |
| Amounts receivable within one year | 40/41 | €5,976 | €6,462 | +€486 | +8.1% |
| Other amounts receivable | 41 | €5,976 | €6,462 | +€486 | +8.1% |
| Cash at bank and in hand | 54/58 | €1,928 | €3,310 | +€1,382 | +71.7% |
| Deferred charges and accrued income | 490/1 | €716 | €716 | = | 0.0% |
| Total equity and liabilities | 10/49 | €128,042 | €127,589 | -€453 | -0.4% |
| Equity | 10/15 | €11,203 | €14,445 | +€3,242 | +28.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,397 | -€4,155 | +€3,242 | +43.8% |
| Amounts payable | 17/49 | €116,838 | €113,144 | -€3,695 | -3.2% |
| Amounts payable after more than one year | 17 | €73,237 | €66,262 | -€6,976 | -9.5% |
| Financial debts | 170/4 | €73,237 | €66,262 | -€6,976 | -9.5% |
| Amounts payable within one year | 42/48 | €43,601 | €46,882 | +€3,281 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €6,585 | €6,976 | +€391 | +5.9% |
| Trade debts | 44 | €7,438 | €1,433 | -€6,005 | -80.7% |
| Suppliers | 440/4 | €7,438 | €1,433 | -€6,005 | -80.7% |
| Taxes, remuneration and social security | 45 | €6,603 | €8,903 | +€2,300 | +34.8% |
| Taxes | 450/3 | €801 | €801 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,802 | €8,102 | +€2,300 | +39.6% |
| Other amounts payable | 47/48 | €22,975 | €29,570 | +€6,595 | +28.7% |
| Turnover | 70 | €126,523 | €129,412 | +€2,889 | +2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €115,778 | €118,858 | +€3,079 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,088 | €5,088 | = | 0.0% |
| Other operating charges | 640/8 | €1,828 | €1,551 | -€277 | -15.2% |
| Gross operating margin | 9900 | €10,744 | €10,554 | -€190 | -1.8% |
| Operating profit (loss) | 9901 | €3,828 | €3,915 | +€87 | +2.3% |
| Financial charges | 65/66B | €431 | €673 | +€242 | +56.1% |
| Recurring financial charges | 65 | €431 | €673 | +€242 | +56.1% |
| Profit (loss) for the period before taxes | 9903 | €3,396 | €3,242 | -€155 | -4.6% |
| Profit (loss) for the period | 9904 | €3,396 | €3,242 | -€155 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,396 | €3,242 | -€155 | -4.6% |
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 14 October 2026 via checked.be.