FABI.AS: 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.
FABI.AS
Largest movements
- Cash +€14,825
up €14,825 (+24.5%), from €60,458 to €75,283
mainly Net result for the year (+€38,549) and Tax, wage and social debts (+€6,063)
- Receivables within one year +€14,400
up €14,400 (+49.9%), from €28,879 to €43,279
of which Other amounts receivable: +€29,776
- Profit (loss) carried forward +€38,549
up €38,549 (+67.5%), from €57,120 to €95,669
- Trade debts -€15,059
down €15,059 (-99.1%), from €15,202 to €143
- Tax, wage and social debts +€6,063
up €6,063 (+35.3%), from €17,165 to €23,228
of which Taxes: +€5,891
- Gross operating margin +€60,278
up €60,278 (+115%), from €52,288 to €112,566
- Other operating charges +€14,636
up €14,636 (+36.3%), from €40,362 to €54,998
- Taxes +€12,663
up €12,663 (+490%), from €2,584 to €15,247
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 | €94,487 | €124,040 | +€29,553 | +31.3% |
| Fixed assets | 21/28 | €3,784 | €4,649 | +€865 | +22.9% |
| Tangible fixed assets | 22/27 | €2,384 | €3,249 | +€865 | +36.3% |
| Plant, machinery and equipment | 23 | €131 | - | -€131 | |
| Furniture and vehicles | 24 | €1,102 | €2,371 | +€1,268 | +115% |
| Other tangible fixed assets | 26 | €1,151 | €878 | -€273 | -23.7% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €90,703 | €119,391 | +€28,688 | +31.6% |
| Stocks and contracts in progress | 3 | €1,366 | €829 | -€537 | -39.3% |
| Stocks | 30/36 | €1,366 | €829 | -€537 | -39.3% |
| Amounts receivable within one year | 40/41 | €28,879 | €43,279 | +€14,400 | +49.9% |
| Trade receivables | 40 | €15,539 | €163 | -€15,376 | -98.9% |
| Other amounts receivable | 41 | €13,340 | €43,115 | +€29,776 | +223% |
| Cash at bank and in hand | 54/58 | €60,458 | €75,283 | +€14,825 | +24.5% |
| Total equity and liabilities | 10/49 | €94,487 | €124,040 | +€29,553 | +31.3% |
| Equity | 10/15 | €62,120 | €100,669 | +€38,549 | +62.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,120 | €95,669 | +€38,549 | +67.5% |
| Amounts payable | 17/49 | €32,367 | €23,371 | -€8,996 | -27.8% |
| Amounts payable within one year | 42/48 | €32,367 | €23,371 | -€8,996 | -27.8% |
| Trade debts | 44 | €15,202 | €143 | -€15,059 | -99.1% |
| Suppliers | 440/4 | €15,202 | €143 | -€15,059 | -99.1% |
| Taxes, remuneration and social security | 45 | €17,165 | €23,228 | +€6,063 | +35.3% |
| Taxes | 450/3 | €17,165 | €23,057 | +€5,891 | +34.3% |
| Remuneration and social security | 454/9 | - | €171 | +€171 | |
| Remuneration, social security and pensions | 62 | - | €889 | +€889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,078 | €1,135 | +€57 | +5.3% |
| Other operating charges | 640/8 | €40,362 | €54,998 | +€14,636 | +36.3% |
| Gross operating margin | 9900 | €52,288 | €112,566 | +€60,278 | +115% |
| Operating profit (loss) | 9901 | €10,849 | €55,545 | +€44,696 | +412% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,340 | €1,752 | +€412 | +30.7% |
| Recurring financial charges | 65 | €1,340 | €1,752 | +€412 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €9,508 | €53,796 | +€44,288 | +466% |
| Income taxes | 67/77 | €2,584 | €15,247 | +€12,663 | +490% |
| Profit (loss) for the period | 9904 | €6,924 | €38,549 | +€31,624 | +457% |
| Profit (loss) for the period to be appropriated | 9905 | €6,924 | €38,549 | +€31,624 | +457% |
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.