Fab Rice BAC: what changed
Fab Rice BAC
Largest movements
- Receivables within one year -€78,654
down €78,654 (-42.8%), from €183,793 to €105,139
of which Other amounts receivable: -€96,660
- Cash +€12,704
up €12,704 (+77.7%), from €16,359 to €29,063
mainly Receivables within one year (+€78,654) and Net result for the year (+€67,999)
- Profit (loss) carried forward -€128,762
down €128,762 (-94.2%), from €136,762 to €7,999
- Other debts +€60,400
up €60,400 (+162%), from €37,241 to €97,642
- Tax, wage and social debts +€8,956
up €8,956 (+39.9%), from €22,457 to €31,412
- Trade debts -€5,275
down €5,275 (-100%), from €5,275 to €0
- Gross operating margin +€24,365
up €24,365 (+37.6%), from €64,719 to €89,084
- Taxes +€5,351
up €5,351 (+35.7%), from €14,995 to €20,345
- Financial charges +€1,480
up €1,480 (+165%), from €896 to €2,377
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,235 | €138,553 | -€64,681 | -31.8% |
| Fixed assets | 21/28 | €3,083 | €3,776 | +€693 | +22.5% |
| Tangible fixed assets | 22/27 | €2,583 | €3,276 | +€693 | +26.8% |
| Furniture and vehicles | 24 | €2,583 | €3,276 | +€693 | +26.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €200,152 | €134,777 | -€65,374 | -32.7% |
| Amounts receivable within one year | 40/41 | €183,793 | €105,139 | -€78,654 | -42.8% |
| Trade receivables | 40 | €16,772 | €34,778 | +€18,006 | +107% |
| Other amounts receivable | 41 | €167,021 | €70,361 | -€96,660 | -57.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,359 | €29,063 | +€12,704 | +77.7% |
| Deferred charges and accrued income | 490/1 | - | €576 | +€576 | |
| Total equity and liabilities | 10/49 | €203,235 | €138,553 | -€64,681 | -31.8% |
| Equity | 10/15 | €138,262 | €9,499 | -€128,762 | -93.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,762 | €7,999 | -€128,762 | -94.2% |
| Amounts payable | 17/49 | €64,973 | €129,054 | +€64,081 | +98.6% |
| Amounts payable within one year | 42/48 | €64,973 | €129,054 | +€64,081 | +98.6% |
| Trade debts | 44 | €5,275 | €0 | -€5,275 | -100% |
| Suppliers | 440/4 | €5,275 | €0 | -€5,275 | -100% |
| Taxes, remuneration and social security | 45 | €22,457 | €31,412 | +€8,956 | +39.9% |
| Taxes | 450/3 | €22,457 | €31,412 | +€8,956 | +39.9% |
| Other amounts payable | 47/48 | €37,241 | €97,642 | +€60,400 | +162% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €852 | +€86 | +11.2% |
| Other operating charges | 640/8 | €193 | €865 | +€672 | +348% |
| Gross operating margin | 9900 | €64,719 | €89,084 | +€24,365 | +37.6% |
| Operating profit (loss) | 9901 | €63,760 | €87,368 | +€23,607 | +37.0% |
| Financial income | 75/76B | €3,921 | €3,354 | -€568 | -14.5% |
| Recurring financial income | 75 | €3,921 | €3,354 | -€568 | -14.5% |
| Financial charges | 65/66B | €896 | €2,377 | +€1,480 | +165% |
| Recurring financial charges | 65 | €896 | €2,377 | +€1,480 | +165% |
| Profit (loss) for the period before taxes | 9903 | €66,786 | €88,345 | +€21,559 | +32.3% |
| Income taxes | 67/77 | €14,995 | €20,345 | +€5,351 | +35.7% |
| Profit (loss) for the period | 9904 | €51,791 | €67,999 | +€16,209 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,791 | €67,999 | +€16,209 | +31.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.