FABERGAST: 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.
FABERGAST
Largest movements
- Receivables within one year +€48,855
up €48,855 (+344.3%), from €14,191 to €63,046
- Cash +€12,936
up €12,936 (+108.7%), from €11,896 to €24,832
mainly Accrued charges and deferred income (+€30,000) and Net result for the year (+€13,132)
- Accrued charges and deferred income +€30,000
up €30,000 (+1399.9%), from €2,143 to €32,143
- Profit (loss) carried forward +€13,132
up €13,132 (+66.4%), from €19,790 to €32,922
- Tax, wage and social debts +€12,656
up €12,656 (+396.8%), from €3,189 to €15,845
- Trade debts +€7,578
up €7,578 (+374.1%), from €2,026 to €9,603
- Other debts -€1,961
down €1,961 (-98.0%), from €2,000 to €39
- Gross operating margin +€15,128
up €15,128 (+333.8%), from €4,532 to €19,660
- Taxes +€3,512
up €3,512 (+846.2%), from €415 to €3,927
- Other operating charges -€760
down €760 (-55.4%), from €1,370 to €611
- Financial charges +€441
up €441 (+56.7%), from €778 to €1,218
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 | €30,148 | €91,552 | +€61,405 | +203.7% |
| Fixed assets | 21/28 | €1,631 | €1,253 | -€378 | -23.2% |
| Tangible fixed assets | 22/27 | €1,631 | €1,253 | -€378 | -23.2% |
| Furniture and vehicles | 24 | €1,631 | €1,253 | -€378 | -23.2% |
| Current assets | 29/58 | €28,516 | €90,299 | +€61,783 | +216.7% |
| Amounts receivable within one year | 40/41 | €14,191 | €63,046 | +€48,855 | +344.3% |
| Trade receivables | 40 | €14,191 | €63,046 | +€48,855 | +344.3% |
| Cash at bank and in hand | 54/58 | €11,896 | €24,832 | +€12,936 | +108.7% |
| Deferred charges and accrued income | 490/1 | €2,429 | €2,422 | -€8 | -0.3% |
| Total equity and liabilities | 10/49 | €30,148 | €91,552 | +€61,405 | +203.7% |
| Equity | 10/15 | €20,790 | €33,922 | +€13,132 | +63.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,790 | €32,922 | +€13,132 | +66.4% |
| Amounts payable | 17/49 | €9,358 | €57,630 | +€48,272 | +515.8% |
| Amounts payable within one year | 42/48 | €7,215 | €25,487 | +€18,272 | +253.2% |
| Trade debts | 44 | €2,026 | €9,603 | +€7,578 | +374.1% |
| Suppliers | 440/4 | €2,026 | €9,603 | +€7,578 | +374.1% |
| Taxes, remuneration and social security | 45 | €3,189 | €15,845 | +€12,656 | +396.8% |
| Taxes | 450/3 | €3,189 | €15,845 | +€12,656 | +396.8% |
| Other amounts payable | 47/48 | €2,000 | €39 | -€1,961 | -98.0% |
| Accrued charges and deferred income | 492/3 | €2,143 | €32,143 | +€30,000 | +1399.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €774 | +€177 | +29.7% |
| Other operating charges | 640/8 | €1,370 | €611 | -€760 | -55.4% |
| Gross operating margin | 9900 | €4,532 | €19,660 | +€15,128 | +333.8% |
| Operating profit (loss) | 9901 | €2,565 | €18,275 | +€15,710 | +612.5% |
| Financial income | 75/76B | €18 | €2 | -€16 | -88.8% |
| Recurring financial income | 75 | €18 | €2 | -€16 | -88.8% |
| Financial charges | 65/66B | €778 | €1,218 | +€441 | +56.7% |
| Recurring financial charges | 65 | €778 | €1,218 | +€441 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €1,805 | €17,059 | +€15,254 | +844.9% |
| Income taxes | 67/77 | €415 | €3,927 | +€3,512 | +846.2% |
| Profit (loss) for the period | 9904 | €1,390 | €13,132 | +€11,742 | +844.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,390 | €13,132 | +€11,742 | +844.5% |
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 9 October 2026 via checked.be.