FABI HYDRAULICS: 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 HYDRAULICS
Largest movements
- Tangible fixed assets -€23,885
down €23,885 (-4.4%), from €544,154 to €520,269
of which Land and buildings: -€23,131
- Cash +€15,426
up €15,426 (+69.5%), from €22,191 to €37,617
mainly Depreciation (+€23,885) and Receivables within one year (+€14,978)
- Receivables within one year -€14,978
down €14,978 (-43.0%), from €34,814 to €19,836
- Other debts -€47,950
down €47,950 (-39.3%), from €122,081 to €74,132
- Debts after one year -€16,309
down €16,309 (-10.2%), from €160,030 to €143,721
- Tax, wage and social debts +€13,858
up €13,858 (+257%), from €5,392 to €19,250
- Trade debts +€13,084
up €13,084 (+67.0%), from €19,542 to €32,626
- Reserves +€11,866
up €11,866 (+4.8%), from €246,073 to €257,939
of which Distributable reserves: +€21,313
- Gross operating margin -€13,213
down €13,213 (-19.1%), from €69,171 to €55,957
- Taxes +€10,656
up €10,656 (+1,647%), from €647 to €11,303
- Other operating charges +€2,461
up €2,461 (+44.8%), from €5,490 to €7,951
- Financial charges +€1,081
up €1,081 (+48.4%), from €2,233 to €3,314
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 | €608,233 | €580,688 | -€27,546 | -4.5% |
| Fixed assets | 21/28 | €544,154 | €520,269 | -€23,885 | -4.4% |
| Tangible fixed assets | 22/27 | €544,154 | €520,269 | -€23,885 | -4.4% |
| Land and buildings | 22 | €542,625 | €519,494 | -€23,131 | -4.3% |
| Plant, machinery and equipment | 23 | €1,308 | €774 | -€533 | -40.8% |
| Furniture and vehicles | 24 | €221 | - | -€221 | |
| Current assets | 29/58 | €64,079 | €60,419 | -€3,660 | -5.7% |
| Stocks and contracts in progress | 3 | €3,500 | €1,800 | -€1,700 | -48.6% |
| Stocks | 30/36 | €3,500 | €1,800 | -€1,700 | -48.6% |
| Amounts receivable within one year | 40/41 | €34,814 | €19,836 | -€14,978 | -43.0% |
| Trade receivables | 40 | €34,814 | €19,836 | -€14,978 | -43.0% |
| Cash at bank and in hand | 54/58 | €22,191 | €37,617 | +€15,426 | +69.5% |
| Deferred charges and accrued income | 490/1 | €3,575 | €1,167 | -€2,408 | -67.4% |
| Total equity and liabilities | 10/49 | €608,233 | €580,688 | -€27,546 | -4.5% |
| Equity | 10/15 | €264,673 | €276,539 | +€11,866 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €246,073 | €257,939 | +€11,866 | +4.8% |
| Tax-exempt reserves | 132 | €85,610 | €76,163 | -€9,446 | -11.0% |
| Distributable reserves | 133 | €160,463 | €181,776 | +€21,313 | +13.3% |
| Provisions and deferred taxes | 16 | €20,473 | €18,111 | -€2,362 | -11.5% |
| Deferred taxes | 168 | €20,473 | €18,111 | -€2,362 | -11.5% |
| Amounts payable | 17/49 | €323,088 | €286,038 | -€37,051 | -11.5% |
| Amounts payable after more than one year | 17 | €160,030 | €143,721 | -€16,309 | -10.2% |
| Financial debts | 170/4 | €160,030 | €143,721 | -€16,309 | -10.2% |
| Amounts payable within one year | 42/48 | €163,059 | €142,317 | -€20,742 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €16,043 | €16,309 | +€266 | +1.7% |
| Trade debts | 44 | €19,542 | €32,626 | +€13,084 | +67.0% |
| Suppliers | 440/4 | €19,542 | €32,626 | +€13,084 | +67.0% |
| Taxes, remuneration and social security | 45 | €5,392 | €19,250 | +€13,858 | +257% |
| Taxes | 450/3 | €5,392 | €19,250 | +€13,858 | +257% |
| Other amounts payable | 47/48 | €122,081 | €74,132 | -€47,950 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,943 | €23,885 | -€57 | -0.2% |
| Other operating charges | 640/8 | €5,490 | €7,951 | +€2,461 | +44.8% |
| Gross operating margin | 9900 | €69,171 | €55,957 | -€13,213 | -19.1% |
| Operating profit (loss) | 9901 | €39,738 | €24,121 | -€15,617 | -39.3% |
| Financial charges | 65/66B | €2,233 | €3,314 | +€1,081 | +48.4% |
| Recurring financial charges | 65 | €2,233 | €3,314 | +€1,081 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €37,506 | €20,807 | -€16,698 | -44.5% |
| Transfer from deferred taxes | 780 | €2,362 | €2,362 | = | 0.0% |
| Income taxes | 67/77 | €647 | €11,303 | +€10,656 | +1,647% |
| Profit (loss) for the period | 9904 | €39,220 | €11,866 | -€27,354 | -69.7% |
| Transfer from tax-exempt reserves | 789 | €9,446 | €9,446 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,667 | €21,313 | -€27,354 | -56.2% |
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 29 October 2026 via checked.be.