FABCA: 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.
FABCA
Largest movements
- Cash +€24,345
up €24,345 (+109.8%), from €22,172 to €46,517
mainly Net result for the year (+€59,024) and Receivables after one year (+€15,000)
- Receivables after one year -€15,000
down €15,000 (-23.5%), from €63,819 to €48,819
- Profit (loss) carried forward +€51,224
up €51,224 (+18.8%), from €272,789 to €324,014
- Debts after one year -€46,141
down €46,141 (-35.7%), from €129,351 to €83,210
- Tax, wage and social debts +€6,820
up €6,820 (+66.2%), from €10,297 to €17,117
of which Remuneration and social security: +€4,637
- Gross operating margin +€39,618
up €39,618 (+52.2%), from €75,871 to €115,489
- Staff costs +€37,367
up €37,367 (+106914.2%), from €35 to €37,401
- Taxes -€1,720
down €1,720 (-10.3%), from €16,720 to €15,000
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 | €472,430 | €485,947 | +€13,517 | +2.9% |
| Fixed assets | 21/28 | €370,729 | €370,992 | +€263 | +0.1% |
| Tangible fixed assets | 22/27 | €729 | €823 | +€94 | +12.9% |
| Furniture and vehicles | 24 | €729 | €823 | +€94 | +12.9% |
| Financial fixed assets | 28 | €370,000 | €370,169 | +€169 | 0.0% |
| Current assets | 29/58 | €101,701 | €114,955 | +€13,254 | +13.0% |
| Amounts receivable after more than one year | 29 | €63,819 | €48,819 | -€15,000 | -23.5% |
| Trade receivables | 290 | €63,819 | €48,819 | -€15,000 | -23.5% |
| Amounts receivable within one year | 40/41 | €14,947 | €18,244 | +€3,297 | +22.1% |
| Trade receivables | 40 | €14,947 | €18,132 | +€3,185 | +21.3% |
| Other amounts receivable | 41 | - | €112 | +€112 | |
| Cash at bank and in hand | 54/58 | €22,172 | €46,517 | +€24,345 | +109.8% |
| Deferred charges and accrued income | 490/1 | €763 | €1,376 | +€612 | +80.2% |
| Total equity and liabilities | 10/49 | €472,430 | €485,947 | +€13,517 | +2.9% |
| Equity | 10/15 | €287,049 | €338,274 | +€51,224 | +17.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €272,789 | €324,014 | +€51,224 | +18.8% |
| Amounts payable | 17/49 | €185,381 | €147,673 | -€37,707 | -20.3% |
| Amounts payable after more than one year | 17 | €129,351 | €83,210 | -€46,141 | -35.7% |
| Financial debts | 170/4 | €129,351 | €83,210 | -€46,141 | -35.7% |
| Amounts payable within one year | 42/48 | €55,978 | €64,463 | +€8,485 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €45,681 | €46,141 | +€460 | +1.0% |
| Taxes, remuneration and social security | 45 | €10,297 | €17,117 | +€6,820 | +66.2% |
| Taxes | 450/3 | €10,297 | €12,480 | +€2,183 | +21.2% |
| Remuneration and social security | 454/9 | - | €4,637 | +€4,637 | |
| Other amounts payable | 47/48 | - | €1,205 | +€1,205 | |
| Accrued charges and deferred income | 492/3 | €52 | - | -€52 | |
| Remuneration, social security and pensions | 62 | €35 | €37,401 | +€37,367 | +106914.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €1,671 | +€829 | +98.5% |
| Other operating charges | 640/8 | €348 | €384 | +€37 | +10.6% |
| Gross operating margin | 9900 | €75,871 | €115,489 | +€39,618 | +52.2% |
| Operating profit (loss) | 9901 | €74,647 | €76,033 | +€1,386 | +1.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,975 | €2,009 | -€967 | -32.5% |
| Recurring financial charges | 65 | €2,975 | €2,009 | -€967 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €71,671 | €74,024 | +€2,353 | +3.3% |
| Income taxes | 67/77 | €16,720 | €15,000 | -€1,720 | -10.3% |
| Profit (loss) for the period | 9904 | €54,951 | €59,024 | +€4,073 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,951 | €59,024 | +€4,073 | +7.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.