FAB MOTOR.BE: 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 MOTOR.BE
Largest movements
- Receivables within one year -€10,392
down €10,392 (-34.1%), from €30,458 to €20,067
of which Trade receivables: -€8,475
- Tangible fixed assets -€7,696
down €7,696 (-5.5%), from €139,658 to €131,962
of which Land and buildings: -€13,694
- Cash -€3,535
down €3,535 (-11.9%), from €29,659 to €26,124
mainly Investment in fixed assets (net) (-€14,689) and Trade debts (-€13,835)
- Stocks and contracts -€2,956
down €2,956 (-8.6%), from €34,295 to €31,339
of which Contracts in progress: -€5,489
- Other debts +€14,294
up €14,294 (+77.5%), from €18,446 to €32,740
- Trade debts -€13,835
down €13,835 (-59.7%), from €23,170 to €9,336
- Debts after one year -€12,892
down €12,892 (-19.9%), from €64,621 to €51,730
- Tax, wage and social debts -€7,653
down €7,653 (-40.0%), from €19,139 to €11,486
of which Taxes: -€4,321
- Current portion of long-term debt -€4,782
down €4,782 (-27.1%), from €17,673 to €12,892
- Staff costs -€6,448
down €6,448 (-13.5%), from €47,684 to €41,236
- Depreciation -€4,568
down €4,568 (-16.6%), from €27,457 to €22,889
- Gross operating margin -€2,694
down €2,694 (-3.0%), from €89,881 to €87,187
- Other operating charges +€2,299
up €2,299 (+38.5%), from €5,973 to €8,272
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 | €245,909 | €223,189 | -€22,720 | -9.2% |
| Formation expenses | 20 | €745 | €541 | -€204 | -27.3% |
| Fixed assets | 21/28 | €140,683 | €132,687 | -€7,996 | -5.7% |
| Intangible fixed assets | 21 | €975 | €675 | -€300 | -30.8% |
| Tangible fixed assets | 22/27 | €139,658 | €131,962 | -€7,696 | -5.5% |
| Land and buildings | 22 | €114,681 | €100,987 | -€13,694 | -11.9% |
| Plant, machinery and equipment | 23 | €16,709 | €18,261 | +€1,552 | +9.3% |
| Furniture and vehicles | 24 | €5,014 | €12,714 | +€7,700 | +154% |
| Leasing and similar rights | 25 | €3,254 | - | -€3,254 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €104,482 | €89,962 | -€14,520 | -13.9% |
| Stocks and contracts in progress | 3 | €34,295 | €31,339 | -€2,956 | -8.6% |
| Stocks | 30/36 | €25,391 | €27,923 | +€2,533 | +10.0% |
| Contracts in progress | 37 | €8,904 | €3,415 | -€5,489 | -61.6% |
| Amounts receivable within one year | 40/41 | €30,458 | €20,067 | -€10,392 | -34.1% |
| Trade receivables | 40 | €26,088 | €17,613 | -€8,475 | -32.5% |
| Other amounts receivable | 41 | €4,370 | €2,454 | -€1,917 | -43.9% |
| Cash at bank and in hand | 54/58 | €29,659 | €26,124 | -€3,535 | -11.9% |
| Deferred charges and accrued income | 490/1 | €10,070 | €12,432 | +€2,363 | +23.5% |
| Total equity and liabilities | 10/49 | €245,909 | €223,189 | -€22,720 | -9.2% |
| Equity | 10/15 | €102,641 | €104,901 | +€2,260 | +2.2% |
| Contributions | 10/11 | €33,300 | €33,300 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,841 | €69,101 | +€2,260 | +3.4% |
| Amounts payable | 17/49 | €143,269 | €118,288 | -€24,980 | -17.4% |
| Amounts payable after more than one year | 17 | €64,621 | €51,730 | -€12,892 | -19.9% |
| Financial debts | 170/4 | €64,621 | €51,730 | -€12,892 | -19.9% |
| Amounts payable within one year | 42/48 | €78,428 | €66,453 | -€11,975 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €17,673 | €12,892 | -€4,782 | -27.1% |
| Trade debts | 44 | €23,170 | €9,336 | -€13,835 | -59.7% |
| Suppliers | 440/4 | €23,170 | €9,336 | -€13,835 | -59.7% |
| Taxes, remuneration and social security | 45 | €19,139 | €11,486 | -€7,653 | -40.0% |
| Taxes | 450/3 | €8,035 | €3,714 | -€4,321 | -53.8% |
| Remuneration and social security | 454/9 | €11,104 | €7,772 | -€3,332 | -30.0% |
| Other amounts payable | 47/48 | €18,446 | €32,740 | +€14,294 | +77.5% |
| Accrued charges and deferred income | 492/3 | €219 | €106 | -€114 | -51.8% |
| Non-recurring operating income | 76A | €4,072 | - | -€4,072 | |
| Remuneration, social security and pensions | 62 | €47,684 | €41,236 | -€6,448 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,457 | €22,889 | -€4,568 | -16.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €841 | +€841 | |
| Other operating charges | 640/8 | €5,973 | €8,272 | +€2,299 | +38.5% |
| Non-recurring operating charges | 66A | €1,091 | €6,255 | +€5,164 | +473% |
| Gross operating margin | 9900 | €89,881 | €87,187 | -€2,694 | -3.0% |
| Operating profit (loss) | 9901 | €7,676 | €7,695 | +€19 | +0.2% |
| Financial income | 75/76B | €109 | €94 | -€14 | -13.3% |
| Recurring financial income | 75 | €109 | €94 | -€14 | -13.3% |
| Financial charges | 65/66B | €5,183 | €4,645 | -€538 | -10.4% |
| Recurring financial charges | 65 | €5,183 | €4,645 | -€538 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €2,602 | €3,145 | +€542 | +20.8% |
| Income taxes | 67/77 | €444 | €884 | +€440 | +99.1% |
| Profit (loss) for the period | 9904 | €2,158 | €2,260 | +€102 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,158 | €2,260 | +€102 | +4.7% |
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 23 October 2026 via checked.be.