FABBIE: 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.
FABBIE
Largest movements
- Tangible fixed assets -€19,053
down €19,053 (-15.0%), from €126,628 to €107,575
of which Furniture and vehicles: -€13,354
- Current investments +€17,518
up €17,518 (+75.8%), from €23,122 to €40,640
- Cash -€13,952
down €13,952 (-10.8%), from €129,233 to €115,281
mainly Current investments (-€17,518) and Debts after one year (-€7,901)
- Debts after one year -€7,901
down €7,901 (-29.3%), from €26,954 to €19,052
- Other debts -€6,270
down €6,270 (-8.3%), from €75,232 to €68,962
- Trade debts -€4,633
down €4,633 (-42.8%), from €10,817 to €6,184
- Gross operating margin +€13,804
up €13,804 (+93.6%), from €14,744 to €28,548
- Financial income +€2,339
up €2,339 (+5,535%), from €42 to €2,381
- Depreciation +€2,052
up €2,052 (+10.8%), from €18,975 to €21,026
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 | €292,898 | €278,480 | -€14,418 | -4.9% |
| Fixed assets | 21/28 | €126,662 | €109,288 | -€17,374 | -13.7% |
| Intangible fixed assets | 21 | - | €1,679 | +€1,679 | |
| Tangible fixed assets | 22/27 | €126,628 | €107,575 | -€19,053 | -15.0% |
| Land and buildings | 22 | €62,984 | €60,334 | -€2,649 | -4.2% |
| Plant, machinery and equipment | 23 | €6,532 | €3,482 | -€3,049 | -46.7% |
| Furniture and vehicles | 24 | €57,112 | €43,758 | -€13,354 | -23.4% |
| Financial fixed assets | 28 | €34 | €34 | = | 0.0% |
| Current assets | 29/58 | €166,236 | €169,192 | +€2,956 | +1.8% |
| Amounts receivable within one year | 40/41 | €13,489 | €12,764 | -€725 | -5.4% |
| Trade receivables | 40 | €11,689 | €11,264 | -€425 | -3.6% |
| Other amounts receivable | 41 | €1,800 | €1,500 | -€300 | -16.7% |
| Current investments | 50/53 | €23,122 | €40,640 | +€17,518 | +75.8% |
| Cash at bank and in hand | 54/58 | €129,233 | €115,281 | -€13,952 | -10.8% |
| Deferred charges and accrued income | 490/1 | €392 | €506 | +€114 | +29.2% |
| Total equity and liabilities | 10/49 | €292,898 | €278,480 | -€14,418 | -4.9% |
| Equity | 10/15 | €161,002 | €163,304 | +€2,302 | +1.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €96,895 | €96,895 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,600 | €59,600 | = | 0.0% |
| Distributable reserves | 133 | €37,295 | €37,295 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,706 | €54,008 | +€2,302 | +4.5% |
| Amounts payable | 17/49 | €131,896 | €115,176 | -€16,720 | -12.7% |
| Amounts payable after more than one year | 17 | €26,954 | €19,052 | -€7,901 | -29.3% |
| Financial debts | 170/4 | €26,954 | €19,052 | -€7,901 | -29.3% |
| Amounts payable within one year | 42/48 | €100,500 | €91,714 | -€8,786 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €7,573 | €7,901 | +€328 | +4.3% |
| Trade debts | 44 | €10,817 | €6,184 | -€4,633 | -42.8% |
| Suppliers | 440/4 | €10,817 | €6,184 | -€4,633 | -42.8% |
| Taxes, remuneration and social security | 45 | €6,878 | €8,666 | +€1,788 | +26.0% |
| Taxes | 450/3 | €6,878 | €8,666 | +€1,788 | +26.0% |
| Other amounts payable | 47/48 | €75,232 | €68,962 | -€6,270 | -8.3% |
| Accrued charges and deferred income | 492/3 | €4,442 | €4,409 | -€33 | -0.7% |
| Non-recurring operating income | 76A | €10,026 | - | -€10,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,975 | €21,026 | +€2,052 | +10.8% |
| Other operating charges | 640/8 | €1,064 | €1,076 | +€12 | +1.1% |
| Gross operating margin | 9900 | €14,744 | €28,548 | +€13,804 | +93.6% |
| Operating profit (loss) | 9901 | -€5,294 | €6,446 | +€11,741 | |
| Financial income | 75/76B | €42 | €2,381 | +€2,339 | +5,535% |
| Recurring financial income | 75 | €42 | €2,381 | +€2,339 | +5,535% |
| Financial charges | 65/66B | €6,072 | €6,345 | +€273 | +4.5% |
| Recurring financial charges | 65 | €6,072 | €6,345 | +€273 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,324 | €2,482 | +€13,806 | |
| Income taxes | 67/77 | €228 | €181 | -€48 | -20.9% |
| Profit (loss) for the period | 9904 | -€11,552 | €2,302 | +€13,854 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,552 | €2,302 | +€13,854 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.