FABI: 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.
FABI
Largest movements
- Cash -€107,513
down €107,513 (-92.7%), from €116,004 to €8,491
mainly Contributions, distributions and other (-€105,000) and Net result for the year (-€49,144)
- Receivables within one year -€80,320
down €80,320 (-95.3%), from €84,273 to €3,953
of which Other amounts receivable: -€82,320
- Tangible fixed assets -€10,089
down €10,089 (-25.0%), from €40,357 to €30,268
- Profit (loss) carried forward -€154,144
down €154,144 (-98.0%), from €157,294 to €3,150
- Tax, wage and social debts -€38,693
no longer reported in 2025 (was €38,693)
- Debts after one year -€5,756
down €5,756 (-27.4%), from €21,017 to €15,261
- Gross operating margin -€324,703
down €324,703, from €291,046 to -€33,657
- Depreciation -€94,777
down €94,777 (-90.4%), from €104,866 to €10,089
- Purchases and services +€51,632
new in 2025: €51,632
- Taxes -€38,692
no longer reported in 2025 (was €38,692)
- Turnover +€17,975
new in 2025: €17,975
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 | €240,634 | €42,712 | -€197,922 | -82.3% |
| Fixed assets | 21/28 | €40,357 | €30,268 | -€10,089 | -25.0% |
| Tangible fixed assets | 22/27 | €40,357 | €30,268 | -€10,089 | -25.0% |
| Furniture and vehicles | 24 | €40,357 | €30,268 | -€10,089 | -25.0% |
| Current assets | 29/58 | €200,277 | €12,444 | -€187,833 | -93.8% |
| Amounts receivable within one year | 40/41 | €84,273 | €3,953 | -€80,320 | -95.3% |
| Trade receivables | 40 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | €84,273 | €1,953 | -€82,320 | -97.7% |
| Cash at bank and in hand | 54/58 | €116,004 | €8,491 | -€107,513 | -92.7% |
| Total equity and liabilities | 10/49 | €240,634 | €42,712 | -€197,922 | -82.3% |
| Equity | 10/15 | €178,563 | €24,419 | -€154,144 | -86.3% |
| Contributions | 10/11 | €19,336 | €19,336 | = | 0.0% |
| Capital | 10 | €19,336 | €19,336 | = | 0.0% |
| Issued capital | 100 | €19,336 | €19,336 | = | 0.0% |
| Reserves | 13 | €1,933 | €1,933 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,933 | €1,933 | = | 0.0% |
| Legal reserve | 130 | €1,933 | €1,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,294 | €3,150 | -€154,144 | -98.0% |
| Amounts payable | 17/49 | €62,071 | €18,293 | -€43,778 | -70.5% |
| Amounts payable after more than one year | 17 | €21,017 | €15,261 | -€5,756 | -27.4% |
| Financial debts | 170/4 | €21,017 | €15,261 | -€5,756 | -27.4% |
| Amounts payable within one year | 42/48 | €41,054 | €3,030 | -€38,024 | -92.6% |
| Trade debts | 44 | €2,361 | €2,427 | +€66 | +2.8% |
| Suppliers | 440/4 | €2,361 | €2,427 | +€66 | +2.8% |
| Taxes, remuneration and social security | 45 | €38,693 | - | -€38,693 | |
| Taxes | 450/3 | €38,693 | - | -€38,693 | |
| Other amounts payable | 47/48 | - | €603 | +€603 | |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Turnover | 70 | - | €17,975 | +€17,975 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €51,632 | +€51,632 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,866 | €10,089 | -€94,777 | -90.4% |
| Other operating charges | 640/8 | €7,353 | €2,399 | -€4,954 | -67.4% |
| Gross operating margin | 9900 | €291,046 | -€33,657 | -€324,703 | |
| Operating profit (loss) | 9901 | €178,827 | -€46,145 | -€224,972 | |
| Financial income | 75/76B | €290 | €601 | +€311 | +107.2% |
| Recurring financial income | 75 | €290 | €601 | +€311 | +107.2% |
| Financial charges | 65/66B | €4,992 | €3,600 | -€1,392 | -27.9% |
| Recurring financial charges | 65 | €4,992 | €3,600 | -€1,392 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €174,125 | -€49,144 | -€223,269 | |
| Income taxes | 67/77 | €38,692 | - | -€38,692 | |
| Profit (loss) for the period | 9904 | €135,433 | -€49,144 | -€184,577 | |
| Profit (loss) for the period to be appropriated | 9905 | €135,433 | -€49,144 | -€184,577 |
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 6 October 2026 via checked.be.