FABAUR: 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.
FABAUR
Largest movements
- Tangible fixed assets -€16,329
down €16,329 (-3.9%), from €422,777 to €406,449
of which Land and buildings: -€14,685
- Cash -€5,939
down €5,939 (-60.0%), from €9,896 to €3,958
mainly Other debts (-€20,714) and Debts after one year (-€15,656)
- Other debts -€20,714
down €20,714 (-25.2%), from €82,064 to €61,350
- Debts after one year -€15,656
down €15,656 (-10.4%), from €149,870 to €134,213
- Profit (loss) carried forward +€5,136
up €5,136 (+4.1%), from €124,472 to €129,608
- Gross operating margin -€190,431
down €190,431 (-83.3%), from €228,527 to €38,096
- Taxes -€41,721
down €41,721 (-91.7%), from €45,500 to €3,779
- Depreciation -€19,221
down €19,221 (-50.0%), from €38,431 to €19,210
- Financial charges -€10,119
down €10,119 (-56.6%), from €17,874 to €7,755
- Write-downs +€2,636
new in 2025: €2,636
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 | €436,174 | €410,406 | -€25,767 | -5.9% |
| Fixed assets | 21/28 | €422,777 | €406,449 | -€16,329 | -3.9% |
| Tangible fixed assets | 22/27 | €422,777 | €406,449 | -€16,329 | -3.9% |
| Land and buildings | 22 | €403,872 | €389,187 | -€14,685 | -3.6% |
| Other tangible fixed assets | 26 | €8,356 | €17,262 | +€8,906 | +106.6% |
| Assets under construction and advance payments | 27 | €10,550 | - | -€10,550 | |
| Current assets | 29/58 | €13,396 | €3,958 | -€9,439 | -70.5% |
| Amounts receivable within one year | 40/41 | €1,500 | - | -€1,500 | |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Cash at bank and in hand | 54/58 | €9,896 | €3,958 | -€5,939 | -60.0% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €436,174 | €410,406 | -€25,767 | -5.9% |
| Equity | 10/15 | €143,072 | €148,208 | +€5,136 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,472 | €129,608 | +€5,136 | +4.1% |
| Amounts payable | 17/49 | €293,102 | €262,198 | -€30,904 | -10.5% |
| Amounts payable after more than one year | 17 | €149,870 | €134,213 | -€15,656 | -10.4% |
| Financial debts | 170/4 | €149,870 | €134,213 | -€15,656 | -10.4% |
| Amounts payable within one year | 42/48 | €143,232 | €127,985 | -€15,248 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €15,300 | €15,752 | +€452 | +3.0% |
| Trade debts | 44 | €368 | €1,604 | +€1,236 | +335.9% |
| Suppliers | 440/4 | €368 | €1,604 | +€1,236 | +335.9% |
| Taxes, remuneration and social security | 45 | €45,500 | €49,279 | +€3,779 | +8.3% |
| Taxes | 450/3 | €45,500 | €49,279 | +€3,779 | +8.3% |
| Other amounts payable | 47/48 | €82,064 | €61,350 | -€20,714 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,431 | €19,210 | -€19,221 | -50.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,636 | +€2,636 | |
| Other operating charges | 640/8 | €1,270 | - | -€1,270 | |
| Gross operating margin | 9900 | €228,527 | €38,096 | -€190,431 | -83.3% |
| Operating profit (loss) | 9901 | €188,826 | €16,250 | -€172,576 | -91.4% |
| Financial income | 75/76B | - | €420 | +€420 | |
| Recurring financial income | 75 | - | €420 | +€420 | |
| Financial charges | 65/66B | €17,874 | €7,755 | -€10,119 | -56.6% |
| Recurring financial charges | 65 | €17,874 | €7,755 | -€10,119 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €170,952 | €8,915 | -€162,037 | -94.8% |
| Income taxes | 67/77 | €45,500 | €3,779 | -€41,721 | -91.7% |
| Profit (loss) for the period | 9904 | €125,452 | €5,136 | -€120,316 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €125,452 | €5,136 | -€120,316 | -95.9% |
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 30 September 2026 via checked.be.