FABEA: 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.
FABEA
Largest movements
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Cash +€21,478
up €21,478 (+184%), from €11,700 to €33,179
mainly Current investments (+€60,000) and Other debts (+€5,500)
- Tangible fixed assets -€1,843
down €1,843 (-36.1%), from €5,100 to €3,257
- Receivables within one year +€1,030
up €1,030 (+8.3%), from €12,455 to €13,485
of which Other amounts receivable: +€4,170
- Profit (loss) carried forward -€41,895
down €41,895 (-57.2%), from €73,226 to €31,331
- Other debts +€5,500
up €5,500 (+47.8%), from €11,500 to €17,000
- Trade debts -€2,940
down €2,940 (-97.0%), from €3,030 to €90
- Gross operating margin +€1,609
up €1,609 (+6.6%), from -€24,371 to -€22,762
- Other operating charges +€449
up €449 (+115%), from €392 to €841
- Financial income +€293
up €293 (+104%), from €282 to €575
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 | €89,255 | €49,921 | -€39,335 | -44.1% |
| Fixed assets | 21/28 | €5,100 | €3,257 | -€1,843 | -36.1% |
| Tangible fixed assets | 22/27 | €5,100 | €3,257 | -€1,843 | -36.1% |
| Furniture and vehicles | 24 | €5,100 | €3,257 | -€1,843 | -36.1% |
| Current assets | 29/58 | €84,155 | €46,664 | -€37,491 | -44.6% |
| Amounts receivable within one year | 40/41 | €12,455 | €13,485 | +€1,030 | +8.3% |
| Trade receivables | 40 | €3,140 | - | -€3,140 | |
| Other amounts receivable | 41 | €9,315 | €13,485 | +€4,170 | +44.8% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €11,700 | €33,179 | +€21,478 | +184% |
| Total equity and liabilities | 10/49 | €89,255 | €49,921 | -€39,335 | -44.1% |
| Equity | 10/15 | €74,726 | €32,831 | -€41,895 | -56.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,226 | €31,331 | -€41,895 | -57.2% |
| Amounts payable | 17/49 | €14,530 | €17,090 | +€2,560 | +17.6% |
| Amounts payable within one year | 42/48 | €14,530 | €17,090 | +€2,560 | +17.6% |
| Trade debts | 44 | €3,030 | €90 | -€2,940 | -97.0% |
| Suppliers | 440/4 | €3,030 | €90 | -€2,940 | -97.0% |
| Other amounts payable | 47/48 | €11,500 | €17,000 | +€5,500 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,843 | €1,843 | = | 0.0% |
| Other operating charges | 640/8 | €392 | €841 | +€449 | +115% |
| Gross operating margin | 9900 | -€24,371 | -€22,762 | +€1,609 | +6.6% |
| Operating profit (loss) | 9901 | -€26,606 | -€25,446 | +€1,159 | +4.4% |
| Financial income | 75/76B | €282 | €575 | +€293 | +104% |
| Recurring financial income | 75 | €282 | €575 | +€293 | +104% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,347 | -€24,895 | +€1,452 | +5.5% |
| Profit (loss) for the period | 9904 | -€26,347 | -€24,895 | +€1,452 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,347 | -€24,895 | +€1,452 | +5.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.