FABEMY: 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.
FABEMY
Largest movements
- Stocks and contracts -€18,178
down €18,178 (-42.1%), from €43,175 to €24,997
- Cash +€2,874
up €2,874 (+163.5%), from €1,758 to €4,632
mainly Stocks and contracts (+€18,178) and Tax, wage and social debts (+€3,034)
- Tangible fixed assets -€786
down €786 (-71.4%), from €1,101 to €315
- Receivables within one year +€707
up €707 (+7.7%), from €9,224 to €9,931
- Profit (loss) carried forward -€17,265
down €17,265 (-30.2%), from -€57,137 to -€74,403
- Tax, wage and social debts +€3,034
up €3,034 (+278.9%), from €1,088 to €4,122
- Other debts -€2,464
down €2,464 (-2.9%), from €86,105 to €83,641
- Trade debts +€1,312
up €1,312 (+54.9%), from €2,392 to €3,704
- Write-downs +€17,296
up €17,296 (+12033.9%), from €144 to €17,440
- Gross operating margin -€3,597
down €3,597 (-77.7%), from €4,628 to €1,031
- Other operating charges -€809
down €809 (-92.5%), from €875 to €66
- Depreciation -€429
down €429 (-55.4%), from €774 to €345
- Taxes -€246
down €246 (-46.5%), from €530 to €283
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 | €55,258 | €39,875 | -€15,383 | -27.8% |
| Fixed assets | 21/28 | €1,101 | €315 | -€786 | -71.4% |
| Tangible fixed assets | 22/27 | €1,101 | €315 | -€786 | -71.4% |
| Furniture and vehicles | 24 | €1,101 | €315 | -€786 | -71.4% |
| Current assets | 29/58 | €54,157 | €39,560 | -€14,597 | -27.0% |
| Stocks and contracts in progress | 3 | €43,175 | €24,997 | -€18,178 | -42.1% |
| Stocks | 30/36 | €43,175 | €24,997 | -€18,178 | -42.1% |
| Amounts receivable within one year | 40/41 | €9,224 | €9,931 | +€707 | +7.7% |
| Trade receivables | 40 | €9,224 | €9,931 | +€707 | +7.7% |
| Cash at bank and in hand | 54/58 | €1,758 | €4,632 | +€2,874 | +163.5% |
| Total equity and liabilities | 10/49 | €55,258 | €39,875 | -€15,383 | -27.8% |
| Equity | 10/15 | -€34,326 | -€51,591 | -€17,265 | -50.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €811 | €811 | = | 0.0% |
| Non-distributable reserves | 130/1 | €811 | €811 | = | 0.0% |
| Reserves not available under the articles | 1311 | €811 | €811 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,137 | -€74,403 | -€17,265 | -30.2% |
| Amounts payable | 17/49 | €89,584 | €91,467 | +€1,883 | +2.1% |
| Amounts payable within one year | 42/48 | €89,584 | €91,467 | +€1,883 | +2.1% |
| Trade debts | 44 | €2,392 | €3,704 | +€1,312 | +54.9% |
| Suppliers | 440/4 | €2,392 | €3,704 | +€1,312 | +54.9% |
| Taxes, remuneration and social security | 45 | €1,088 | €4,122 | +€3,034 | +278.9% |
| Taxes | 450/3 | €1,088 | €4,122 | +€3,034 | +278.9% |
| Other amounts payable | 47/48 | €86,105 | €83,641 | -€2,464 | -2.9% |
| Non-recurring operating income | 76A | €7,770 | - | -€7,770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €774 | €345 | -€429 | -55.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €144 | €17,440 | +€17,296 | +12033.9% |
| Other operating charges | 640/8 | €875 | €66 | -€809 | -92.5% |
| Gross operating margin | 9900 | €4,628 | €1,031 | -€3,597 | -77.7% |
| Operating profit (loss) | 9901 | €2,835 | -€16,820 | -€19,655 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €165 | €162 | -€3 | -1.7% |
| Recurring financial charges | 65 | €165 | €162 | -€3 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €2,670 | -€16,982 | -€19,652 | |
| Income taxes | 67/77 | €530 | €283 | -€246 | -46.5% |
| Profit (loss) for the period | 9904 | €2,141 | -€17,265 | -€19,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,141 | -€17,265 | -€19,406 |
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 2 October 2026 via checked.be.