FAB ORIGIN: 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 ORIGIN
Largest movements
- Cash +€62,092
up €62,092 (+18,385%), from €338 to €62,430
mainly Net result for the year (+€24,229) and Receivables within one year (+€20,580)
- Receivables within one year -€20,580
down €20,580 (-56.7%), from €36,300 to €15,720
of which Trade receivables: -€23,300
- Tangible fixed assets -€1,884
down €1,884 (-37.4%), from €5,040 to €3,156
of which Furniture and vehicles: -€1,391
- Profit (loss) carried forward +€24,229
up €24,229 (+140%), from €17,318 to €41,547
- Trade debts +€13,365
up €13,365 (+618%), from €2,163 to €15,529
- Tax, wage and social debts +€13,161
up €13,161 (+121%), from €10,863 to €24,024
- Other debts -€11,284
no longer reported in 2025 (was €11,284)
- Gross operating margin +€10,094
up €10,094 (+39.8%), from €25,385 to €35,479
- Taxes +€2,281
up €2,281 (+45.2%), from €5,044 to €7,324
- Financial charges +€832
up €832 (+1,131%), from €74 to €906
- Other operating charges +€671
up €671 (+144%), from €464 to €1,136
- Depreciation -€602
down €602 (-24.2%), from €2,486 to €1,884
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 | €42,628 | €82,100 | +€39,472 | +92.6% |
| Fixed assets | 21/28 | €5,790 | €3,906 | -€1,884 | -32.5% |
| Intangible fixed assets | 21 | €750 | €750 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,040 | €3,156 | -€1,884 | -37.4% |
| Plant, machinery and equipment | 23 | €1,127 | €634 | -€493 | -43.7% |
| Furniture and vehicles | 24 | €3,913 | €2,522 | -€1,391 | -35.6% |
| Current assets | 29/58 | €36,838 | €78,194 | +€41,356 | +112% |
| Amounts receivable within one year | 40/41 | €36,300 | €15,720 | -€20,580 | -56.7% |
| Trade receivables | 40 | €36,300 | €13,000 | -€23,300 | -64.2% |
| Other amounts receivable | 41 | - | €2,720 | +€2,720 | |
| Cash at bank and in hand | 54/58 | €338 | €62,430 | +€62,092 | +18,385% |
| Deferred charges and accrued income | 490/1 | €200 | €43 | -€157 | -78.5% |
| Total equity and liabilities | 10/49 | €42,628 | €82,100 | +€39,472 | +92.6% |
| Equity | 10/15 | €18,318 | €42,547 | +€24,229 | +132% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,318 | €41,547 | +€24,229 | +140% |
| Amounts payable | 17/49 | €24,311 | €39,553 | +€15,242 | +62.7% |
| Amounts payable within one year | 42/48 | €24,311 | €39,553 | +€15,242 | +62.7% |
| Trade debts | 44 | €2,163 | €15,529 | +€13,365 | +618% |
| Suppliers | 440/4 | €2,163 | €15,529 | +€13,365 | +618% |
| Taxes, remuneration and social security | 45 | €10,863 | €24,024 | +€13,161 | +121% |
| Taxes | 450/3 | €10,863 | €24,024 | +€13,161 | +121% |
| Other amounts payable | 47/48 | €11,284 | - | -€11,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,486 | €1,884 | -€602 | -24.2% |
| Other operating charges | 640/8 | €464 | €1,136 | +€671 | +144% |
| Gross operating margin | 9900 | €25,385 | €35,479 | +€10,094 | +39.8% |
| Operating profit (loss) | 9901 | €22,435 | €32,459 | +€10,024 | +44.7% |
| Financial charges | 65/66B | €74 | €906 | +€832 | +1,131% |
| Recurring financial charges | 65 | €74 | €906 | +€832 | +1,131% |
| Profit (loss) for the period before taxes | 9903 | €22,362 | €31,554 | +€9,192 | +41.1% |
| Income taxes | 67/77 | €5,044 | €7,324 | +€2,281 | +45.2% |
| Profit (loss) for the period | 9904 | €17,318 | €24,229 | +€6,911 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,318 | €24,229 | +€6,911 | +39.9% |
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 13 October 2026 via checked.be.