Fab-iD: 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-iD
Largest movements
- Tangible fixed assets -€29,569
down €29,569 (-10.1%), from €292,080 to €262,512
of which Leasing and similar rights: -€23,119
- Cash -€26,930
down €26,930 (-28.7%), from €93,838 to €66,908
mainly Contributions, distributions and other (-€64,957) and Other debts (-€21,744)
- Deferred charges and accrued income +€13,945
up €13,945 (+807%), from €1,729 to €15,674
- Receivables within one year -€7,027
down €7,027 (-20.0%), from €35,109 to €28,082
of which Trade receivables: -€9,577
- Other debts -€21,744
down €21,744 (-23.6%), from €91,959 to €70,214
- Debts after one year -€21,260
down €21,260 (-7.9%), from €267,502 to €246,242
- Tax, wage and social debts -€8,272
down €8,272 (-53.0%), from €15,610 to €7,337
- Gross operating margin -€38,754
down €38,754 (-23.0%), from €168,185 to €129,431
- Taxes -€8,055
down €8,055 (-31.6%), from €25,474 to €17,420
- Other operating charges -€3,202
down €3,202 (-63.9%), from €5,014 to €1,812
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 | €422,756 | €373,176 | -€49,580 | -11.7% |
| Fixed assets | 21/28 | €292,080 | €262,512 | -€29,569 | -10.1% |
| Tangible fixed assets | 22/27 | €292,080 | €262,512 | -€29,569 | -10.1% |
| Land and buildings | 22 | €927 | €185 | -€742 | -80.0% |
| Plant, machinery and equipment | 23 | €10,949 | €8,806 | -€2,143 | -19.6% |
| Furniture and vehicles | 24 | €6,533 | €3,738 | -€2,795 | -42.8% |
| Leasing and similar rights | 25 | €269,414 | €246,295 | -€23,119 | -8.6% |
| Other tangible fixed assets | 26 | €4,258 | €3,488 | -€771 | -18.1% |
| Current assets | 29/58 | €130,675 | €110,664 | -€20,011 | -15.3% |
| Amounts receivable within one year | 40/41 | €35,109 | €28,082 | -€7,027 | -20.0% |
| Trade receivables | 40 | €29,004 | €19,427 | -€9,577 | -33.0% |
| Other amounts receivable | 41 | €6,105 | €8,655 | +€2,550 | +41.8% |
| Cash at bank and in hand | 54/58 | €93,838 | €66,908 | -€26,930 | -28.7% |
| Deferred charges and accrued income | 490/1 | €1,729 | €15,674 | +€13,945 | +807% |
| Total equity and liabilities | 10/49 | €422,756 | €373,176 | -€49,580 | -11.7% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €402,296 | €352,716 | -€49,580 | -12.3% |
| Amounts payable after more than one year | 17 | €267,502 | €246,242 | -€21,260 | -7.9% |
| Financial debts | 170/4 | €267,502 | €246,242 | -€21,260 | -7.9% |
| Amounts payable within one year | 42/48 | €131,628 | €104,107 | -€27,521 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €20,676 | €21,260 | +€584 | +2.8% |
| Trade debts | 44 | €3,384 | €5,295 | +€1,911 | +56.5% |
| Suppliers | 440/4 | €3,384 | €5,295 | +€1,911 | +56.5% |
| Taxes, remuneration and social security | 45 | €15,610 | €7,337 | -€8,272 | -53.0% |
| Taxes | 450/3 | €15,610 | €7,337 | -€8,272 | -53.0% |
| Other amounts payable | 47/48 | €91,959 | €70,214 | -€21,744 | -23.6% |
| Accrued charges and deferred income | 492/3 | €3,166 | €2,368 | -€798 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,213 | €29,250 | -€963 | -3.2% |
| Other operating charges | 640/8 | €5,014 | €1,812 | -€3,202 | -63.9% |
| Gross operating margin | 9900 | €168,185 | €129,431 | -€38,754 | -23.0% |
| Operating profit (loss) | 9901 | €132,959 | €98,369 | -€34,589 | -26.0% |
| Financial income | 75/76B | €84 | €0 | -€84 | -100% |
| Recurring financial income | 75 | €84 | €0 | -€84 | -100% |
| Financial charges | 65/66B | €15,610 | €15,992 | +€383 | +2.5% |
| Recurring financial charges | 65 | €15,610 | €15,992 | +€383 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €117,433 | €82,377 | -€35,056 | -29.9% |
| Income taxes | 67/77 | €25,474 | €17,420 | -€8,055 | -31.6% |
| Profit (loss) for the period | 9904 | €91,959 | €64,957 | -€27,001 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €91,959 | €64,957 | -€27,001 | -29.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.