FAAB.LIVE: what changed
Two fiscal 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.
FAAB.LIVE
Largest movements
- Receivables within one year -€23,189
down €23,189 (-42.1%), from €55,098 to €31,910
of which Other amounts receivable: -€18,130
- Cash -€13,853
down €13,853 (-50.6%), from €27,357 to €13,504
mainly Contributions, distributions and other (-€30,000) and Investment in fixed assets (net) (-€22,007)
- Tangible fixed assets +€3,615
up €3,615 (+5.6%), from €64,099 to €67,713
of which Furniture and vehicles: +€2,132
- Deferred charges and accrued income +€3,294
up €3,294 (+22.9%), from €14,399 to €17,694
- Profit (loss) carried forward -€31,038
down €31,038 (-51.2%), from €60,570 to €29,532
- Other debts +€13,000
up €13,000 (+76.5%), from €17,000 to €30,000
- Tax, wage and social debts -€8,922
down €8,922 (-52.3%), from €17,044 to €8,122
- Debts after one year -€6,582
down €6,582 (-19.0%), from €34,554 to €27,973
of which Financial debts: -€5,582
- Accrued charges and deferred income +€4,880
up €4,880 (+91.1%), from €5,357 to €10,237
- Gross operating margin -€38,290
down €38,290 (-67.2%), from €57,004 to €18,714
- Provisions -€30,675
no longer reported in 2025 (was €30,675)
- Taxes -€6,860
down €6,860 (-85.0%), from €8,074 to €1,214
- Depreciation -€2,598
down €2,598 (-13.3%), from €19,590 to €16,993
- Other operating charges -€1,938
down €1,938 (-71.5%), from €2,710 to €772
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 | €170,953 | €142,221 | -€28,733 | -16.8% |
| Fixed assets | 21/28 | €74,099 | €79,113 | +€5,015 | +6.8% |
| Tangible fixed assets | 22/27 | €64,099 | €67,713 | +€3,615 | +5.6% |
| Plant, machinery and equipment | 23 | €50,974 | €52,457 | +€1,483 | +2.9% |
| Furniture and vehicles | 24 | €13,124 | €15,256 | +€2,132 | +16.2% |
| Financial fixed assets | 28 | €10,000 | €11,400 | +€1,400 | +14.0% |
| Current assets | 29/58 | €96,855 | €63,107 | -€33,747 | -34.8% |
| Amounts receivable within one year | 40/41 | €55,098 | €31,910 | -€23,189 | -42.1% |
| Trade receivables | 40 | €27,239 | €22,180 | -€5,059 | -18.6% |
| Other amounts receivable | 41 | €27,860 | €9,729 | -€18,130 | -65.1% |
| Cash at bank and in hand | 54/58 | €27,357 | €13,504 | -€13,853 | -50.6% |
| Deferred charges and accrued income | 490/1 | €14,399 | €17,694 | +€3,294 | +22.9% |
| Total equity and liabilities | 10/49 | €170,953 | €142,221 | -€28,733 | -16.8% |
| Equity | 10/15 | €60,670 | €29,632 | -€31,038 | -51.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,570 | €29,532 | -€31,038 | -51.2% |
| Provisions and deferred taxes | 16 | €30,675 | €30,675 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,675 | €30,675 | = | 0.0% |
| Other liabilities and charges | 164/5 | €30,675 | €30,675 | = | 0.0% |
| Amounts payable | 17/49 | €79,609 | €81,914 | +€2,305 | +2.9% |
| Amounts payable after more than one year | 17 | €34,554 | €27,973 | -€6,582 | -19.0% |
| Financial debts | 170/4 | €28,554 | €22,973 | -€5,582 | -19.5% |
| Other amounts payable | 178/9 | €6,000 | €5,000 | -€1,000 | -16.7% |
| Amounts payable within one year | 42/48 | €39,697 | €43,704 | +€4,006 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €5,369 | €5,582 | +€213 | +4.0% |
| Trade debts | 44 | €284 | - | -€284 | |
| Suppliers | 440/4 | €284 | - | -€284 | |
| Taxes, remuneration and social security | 45 | €17,044 | €8,122 | -€8,922 | -52.3% |
| Taxes | 450/3 | €17,044 | €8,122 | -€8,922 | -52.3% |
| Other amounts payable | 47/48 | €17,000 | €30,000 | +€13,000 | +76.5% |
| Accrued charges and deferred income | 492/3 | €5,357 | €10,237 | +€4,880 | +91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,590 | €16,993 | -€2,598 | -13.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €30,675 | - | -€30,675 | |
| Other operating charges | 640/8 | €2,710 | €772 | -€1,938 | -71.5% |
| Gross operating margin | 9900 | €57,004 | €18,714 | -€38,290 | -67.2% |
| Operating profit (loss) | 9901 | €4,029 | €949 | -€3,080 | -76.4% |
| Financial income | 75/76B | €1,421 | €1,075 | -€345 | -24.3% |
| Recurring financial income | 75 | €1,421 | €1,075 | -€345 | -24.3% |
| Financial charges | 65/66B | €2,734 | €1,848 | -€886 | -32.4% |
| Recurring financial charges | 65 | €2,734 | €1,848 | -€886 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €2,715 | €176 | -€2,539 | -93.5% |
| Income taxes | 67/77 | €8,074 | €1,214 | -€6,860 | -85.0% |
| Profit (loss) for the period | 9904 | -€5,359 | -€1,038 | +€4,321 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,359 | -€1,038 | +€4,321 | +80.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.