FAB’BRIQUE: 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.
FAB’BRIQUE
Largest movements
- Receivables within one year -€71,745
down €71,745 (-41.8%), from €171,678 to €99,933
of which Trade receivables: -€77,160
- Cash +€19,566
up €19,566, from €0 to €19,566
mainly Receivables within one year (+€71,745) and Depreciation (+€19,480)
- Tangible fixed assets -€18,024
down €18,024 (-36.1%), from €49,973 to €31,949
of which Furniture and vehicles: -€16,825
- Deferred charges and accrued income -€6,797
down €6,797 (-86.5%), from €7,854 to €1,057
- Trade debts -€78,664
down €78,664 (-64.5%), from €121,901 to €43,237
- Short-term financial debts -€13,790
down €13,790 (-69.7%), from €19,790 to €6,000
- Advances received +€12,721
new in 2025: €12,721
- Debts after one year -€10,748
down €10,748 (-45.1%), from €23,816 to €13,068
- Profit (loss) carried forward +€9,970
up €9,970 (+58.5%), from €17,051 to €27,021
- Staff costs +€8,532
up €8,532 (+6.5%), from €131,870 to €140,402
- Gross operating margin +€6,447
up €6,447 (+3.7%), from €173,676 to €180,123
- Financial charges +€3,180
up €3,180 (+71.7%), from €4,437 to €7,617
- Taxes +€2,557
up €2,557 (+176.4%), from €1,449 to €4,006
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 | €233,579 | €157,578 | -€76,000 | -32.5% |
| Fixed assets | 21/28 | €50,198 | €32,174 | -€18,024 | -35.9% |
| Tangible fixed assets | 22/27 | €49,973 | €31,949 | -€18,024 | -36.1% |
| Plant, machinery and equipment | 23 | €3,972 | €2,772 | -€1,200 | -30.2% |
| Furniture and vehicles | 24 | €46,001 | €29,176 | -€16,825 | -36.6% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €183,380 | €125,404 | -€57,976 | -31.6% |
| Stocks and contracts in progress | 3 | €3,848 | €4,849 | +€1,001 | +26.0% |
| Stocks | 30/36 | €3,848 | €4,849 | +€1,001 | +26.0% |
| Amounts receivable within one year | 40/41 | €171,678 | €99,933 | -€71,745 | -41.8% |
| Trade receivables | 40 | €82,078 | €4,917 | -€77,160 | -94.0% |
| Other amounts receivable | 41 | €89,601 | €95,015 | +€5,415 | +6.0% |
| Cash at bank and in hand | 54/58 | €0 | €19,566 | +€19,566 | |
| Deferred charges and accrued income | 490/1 | €7,854 | €1,057 | -€6,797 | -86.5% |
| Total equity and liabilities | 10/49 | €233,579 | €157,578 | -€76,000 | -32.5% |
| Equity | 10/15 | €39,051 | €49,021 | +€9,970 | +25.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,051 | €27,021 | +€9,970 | +58.5% |
| Amounts payable | 17/49 | €194,528 | €108,557 | -€85,971 | -44.2% |
| Amounts payable after more than one year | 17 | €23,816 | €13,068 | -€10,748 | -45.1% |
| Financial debts | 170/4 | €23,816 | €13,068 | -€10,748 | -45.1% |
| Amounts payable within one year | 42/48 | €170,240 | €95,346 | -€74,893 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €14,474 | €10,748 | -€3,727 | -25.7% |
| Financial debts | 43 | €19,790 | €6,000 | -€13,790 | -69.7% |
| Credit institutions | 430/8 | €19,790 | €6,000 | -€13,790 | -69.7% |
| Trade debts | 44 | €121,901 | €43,237 | -€78,664 | -64.5% |
| Suppliers | 440/4 | €121,901 | €43,237 | -€78,664 | -64.5% |
| Advances received on contracts in progress | 46 | - | €12,721 | +€12,721 | |
| Taxes, remuneration and social security | 45 | €14,074 | €22,640 | +€8,567 | +60.9% |
| Taxes | 450/3 | €1,976 | €19,118 | +€17,141 | +867.4% |
| Remuneration and social security | 454/9 | €12,097 | €3,523 | -€8,575 | -70.9% |
| Accrued charges and deferred income | 492/3 | €473 | €143 | -€330 | -69.8% |
| Non-recurring operating income | 76A | €0 | €1,300 | +€1,300 | |
| Remuneration, social security and pensions | 62 | €131,870 | €140,402 | +€8,532 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,354 | €19,480 | +€126 | +0.7% |
| Other operating charges | 640/8 | €5,452 | €3,843 | -€1,610 | -29.5% |
| Non-recurring operating charges | 66A | €1,188 | €0 | -€1,188 | -100.0% |
| Gross operating margin | 9900 | €173,676 | €180,123 | +€6,447 | +3.7% |
| Operating profit (loss) | 9901 | €15,812 | €16,399 | +€587 | +3.7% |
| Financial income | 75/76B | €3,912 | €5,194 | +€1,283 | +32.8% |
| Recurring financial income | 75 | €3,912 | €5,194 | +€1,283 | +32.8% |
| Financial charges | 65/66B | €4,437 | €7,617 | +€3,180 | +71.7% |
| Recurring financial charges | 65 | €4,437 | €7,617 | +€3,180 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €15,287 | €13,976 | -€1,311 | -8.6% |
| Income taxes | 67/77 | €1,449 | €4,006 | +€2,557 | +176.4% |
| Profit (loss) for the period | 9904 | €13,838 | €9,970 | -€3,867 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,838 | €9,970 | -€3,867 | -27.9% |
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 10 October 2026 via checked.be.