FABATY: what changed
Two fiscal 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.
FABATY
Largest movements
- Cash +€19,968
up €19,968 (+49.3%), from €40,471 to €60,439
mainly Depreciation (+€18,904) and Net result for the year (+€9,472)
- Tangible fixed assets -€12,479
down €12,479 (-8.0%), from €156,625 to €144,146
of which Land and buildings: -€11,785
- Reserves +€9,472
up €9,472 (+17.4%), from €54,523 to €63,995
of which Distributable reserves: +€9,472
- Other debts -€3,129
down €3,129 (-3.8%), from €81,320 to €78,191
- Taxes +€2,659
new in 2025: €2,659
- Financial charges -€1,832
down €1,832 (-28.1%), from €6,528 to €4,695
- Gross operating margin -€665
down €665 (-1.7%), from €39,857 to €39,193
- Depreciation +€514
up €514 (+2.8%), from €18,390 to €18,904
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 | €202,374 | €209,391 | +€7,017 | +3.5% |
| Fixed assets | 21/28 | €156,649 | €144,170 | -€12,479 | -8.0% |
| Tangible fixed assets | 22/27 | €156,625 | €144,146 | -€12,479 | -8.0% |
| Land and buildings | 22 | €153,344 | €141,559 | -€11,785 | -7.7% |
| Plant, machinery and equipment | 23 | €3,281 | €2,587 | -€694 | -21.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €24 | €24 | = | 0.0% |
| Current assets | 29/58 | €45,725 | €65,220 | +€19,496 | +42.6% |
| Amounts receivable within one year | 40/41 | €4,048 | €3,963 | -€85 | -2.1% |
| Trade receivables | 40 | €4,048 | €3,963 | -€85 | -2.1% |
| Cash at bank and in hand | 54/58 | €40,471 | €60,439 | +€19,968 | +49.3% |
| Deferred charges and accrued income | 490/1 | €1,206 | €819 | -€387 | -32.1% |
| Total equity and liabilities | 10/49 | €202,374 | €209,391 | +€7,017 | +3.5% |
| Equity | 10/15 | €116,523 | €125,995 | +€9,472 | +8.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €54,523 | €63,995 | +€9,472 | +17.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €48,323 | €57,795 | +€9,472 | +19.6% |
| Amounts payable | 17/49 | €85,851 | €83,396 | -€2,455 | -2.9% |
| Amounts payable within one year | 42/48 | €84,861 | €83,396 | -€1,465 | -1.7% |
| Trade debts | 44 | €403 | €418 | +€14 | +3.5% |
| Suppliers | 440/4 | €403 | €418 | +€14 | +3.5% |
| Taxes, remuneration and social security | 45 | €3,137 | €4,787 | +€1,650 | +52.6% |
| Taxes | 450/3 | €3,137 | €4,787 | +€1,650 | +52.6% |
| Other amounts payable | 47/48 | €81,320 | €78,191 | -€3,129 | -3.8% |
| Accrued charges and deferred income | 492/3 | €990 | - | -€990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,390 | €18,904 | +€514 | +2.8% |
| Other operating charges | 640/8 | €3,323 | €3,462 | +€139 | +4.2% |
| Gross operating margin | 9900 | €39,857 | €39,193 | -€665 | -1.7% |
| Operating profit (loss) | 9901 | €18,145 | €16,826 | -€1,318 | -7.3% |
| Financial charges | 65/66B | €6,528 | €4,695 | -€1,832 | -28.1% |
| Recurring financial charges | 65 | €6,528 | €4,695 | -€1,832 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €11,617 | €12,131 | +€514 | +4.4% |
| Income taxes | 67/77 | - | €2,659 | +€2,659 | |
| Profit (loss) for the period | 9904 | €11,617 | €9,472 | -€2,145 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,617 | €9,472 | -€2,145 | -18.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.