FABB SH: 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.
FABB SH
Largest movements
- Stocks and contracts -€104,105
down €104,105 (-81.2%), from €128,232 to €24,127
- Tangible fixed assets +€55,031
up €55,031 (+12.6%), from €438,432 to €493,463
of which Land and buildings: +€48,557
- Cash +€21,458
up €21,458 (+18.8%), from €113,910 to €135,367
mainly Stocks and contracts (+€104,105) and Net result for the year (+€55,298)
- Receivables within one year +€10,600
up €10,600 (+1822.2%), from €582 to €11,182
of which Other amounts receivable: +€9,952
- Intangible fixed assets -€9,301
down €9,301 (-12.5%), from €74,424 to €65,122
- Other debts -€95,695
down €95,695 (-17.7%), from €539,593 to €443,898
- Profit (loss) carried forward +€55,298
up €55,298 (+28.7%), from €192,960 to €248,258
- Tax, wage and social debts +€17,236
up €17,236 (+495.7%), from €3,477 to €20,713
- Depreciation -€40,315
down €40,315 (-72.2%), from €55,868 to €15,554
- Taxes +€17,236
up €17,236 (+495.7%), from €3,477 to €20,713
- Gross operating margin +€14,065
up €14,065 (+17.2%), from €81,793 to €95,857
- Financial charges -€7,280
down €7,280 (-98.7%), from €7,380 to €99
- Other operating charges -€1,323
down €1,323 (-24.0%), from €5,516 to €4,193
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €757,973 | €734,852 | -€23,122 | -3.1% |
| Fixed assets | 21/28 | €512,856 | €558,585 | +€45,730 | +8.9% |
| Intangible fixed assets | 21 | €74,424 | €65,122 | -€9,301 | -12.5% |
| Tangible fixed assets | 22/27 | €438,432 | €493,463 | +€55,031 | +12.6% |
| Land and buildings | 22 | €432,121 | €480,678 | +€48,557 | +11.2% |
| Furniture and vehicles | 24 | €816 | €457 | -€359 | -44.0% |
| Assets under construction and advance payments | 27 | €5,495 | €12,329 | +€6,833 | +124.4% |
| Current assets | 29/58 | €245,118 | €176,266 | -€68,851 | -28.1% |
| Stocks and contracts in progress | 3 | €128,232 | €24,127 | -€104,105 | -81.2% |
| Stocks | 30/36 | €128,232 | €24,127 | -€104,105 | -81.2% |
| Amounts receivable within one year | 40/41 | €582 | €11,182 | +€10,600 | +1822.2% |
| Trade receivables | 40 | €582 | €1,231 | +€649 | +111.5% |
| Other amounts receivable | 41 | - | €9,952 | +€9,952 | |
| Cash at bank and in hand | 54/58 | €113,910 | €135,367 | +€21,458 | +18.8% |
| Deferred charges and accrued income | 490/1 | €2,394 | €5,590 | +€3,196 | +133.5% |
| Total equity and liabilities | 10/49 | €757,973 | €734,852 | -€23,122 | -3.1% |
| Equity | 10/15 | €213,420 | €268,718 | +€55,298 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,960 | €248,258 | +€55,298 | +28.7% |
| Amounts payable | 17/49 | €544,553 | €466,134 | -€78,420 | -14.4% |
| Amounts payable within one year | 42/48 | €544,553 | €466,134 | -€78,420 | -14.4% |
| Trade debts | 44 | €1,483 | €1,522 | +€39 | +2.7% |
| Suppliers | 440/4 | €1,483 | €1,522 | +€39 | +2.7% |
| Taxes, remuneration and social security | 45 | €3,477 | €20,713 | +€17,236 | +495.7% |
| Taxes | 450/3 | €3,477 | €20,713 | +€17,236 | +495.7% |
| Other amounts payable | 47/48 | €539,593 | €443,898 | -€95,695 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,868 | €15,554 | -€40,315 | -72.2% |
| Other operating charges | 640/8 | €5,516 | €4,193 | -€1,323 | -24.0% |
| Gross operating margin | 9900 | €81,793 | €95,857 | +€14,065 | +17.2% |
| Operating profit (loss) | 9901 | €20,408 | €76,110 | +€55,702 | +272.9% |
| Financial charges | 65/66B | €7,380 | €99 | -€7,280 | -98.7% |
| Recurring financial charges | 65 | €7,380 | €99 | -€7,280 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €13,028 | €76,011 | +€62,983 | +483.4% |
| Income taxes | 67/77 | €3,477 | €20,713 | +€17,236 | +495.7% |
| Profit (loss) for the period | 9904 | €9,551 | €55,298 | +€45,747 | +479.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,551 | €55,298 | +€45,747 | +479.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.