FABI SOIN: 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 SOIN
Largest movements
- Cash +€34,510
up €34,510 (+40,259%), from €86 to €34,596
mainly Net result for the year (+€38,321) and Tax, wage and social debts (+€13,108)
- Receivables within one year +€16,740
up €16,740 (+190%), from €8,806 to €25,546
of which Other amounts receivable: +€20,857
- Reserves +€38,000
up €38,000 (+72.2%), from €52,660 to €90,660
of which Distributable reserves: +€38,000
- Tax, wage and social debts +€13,108
up €13,108 (+46.6%), from €28,126 to €41,234
of which Taxes: +€18,790
- Trade debts +€10,078
up €10,078 (+166%), from €6,063 to €16,142
- Short-term financial debts -€9,801
no longer reported in 2024 (was €9,801)
- Turnover -€241,663
no longer reported in 2024 (was €241,663)
- Purchases and services -€133,323
no longer reported in 2024 (was €133,323)
- Gross operating margin +€66,184
up €66,184 (+58.9%), from €112,283 to €178,467
- Taxes +€19,064
up €19,064 (+4,418%), from €432 to €19,495
- Financial charges -€6,159
down €6,159 (-53.1%), from €11,597 to €5,439
of which Financial charges: -€6,602
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €371,379 | €423,086 | +€51,707 | +13.9% |
| Fixed assets | 21/28 | €11,228 | €8,866 | -€2,362 | -21.0% |
| Tangible fixed assets | 22/27 | €11,228 | €8,866 | -€2,362 | -21.0% |
| Furniture and vehicles | 24 | €7,396 | €245 | -€7,151 | -96.7% |
| Other tangible fixed assets | 26 | €3,832 | €8,621 | +€4,789 | +125% |
| Current assets | 29/58 | €360,151 | €414,220 | +€54,069 | +15.0% |
| Amounts receivable after more than one year | 29 | €318,000 | €318,000 | = | 0.0% |
| Other amounts receivable | 291 | €318,000 | €318,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,806 | €25,546 | +€16,740 | +190% |
| Trade receivables | 40 | €4,117 | - | -€4,117 | |
| Other amounts receivable | 41 | €4,689 | €25,546 | +€20,857 | +445% |
| Cash at bank and in hand | 54/58 | €86 | €34,596 | +€34,510 | +40,259% |
| Deferred charges and accrued income | 490/1 | €33,260 | €36,078 | +€2,818 | +8.5% |
| Total equity and liabilities | 10/49 | €371,379 | €423,086 | +€51,707 | +13.9% |
| Equity | 10/15 | €203,570 | €241,891 | +€38,321 | +18.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,660 | €90,660 | +€38,000 | +72.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,800 | €88,800 | +€38,000 | +74.8% |
| Profit (loss) carried forward | 14 | €138,510 | €138,831 | +€321 | +0.2% |
| Provisions and deferred taxes | 16 | €123,819 | €123,819 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €123,819 | €123,819 | = | 0.0% |
| Pensions and similar obligations | 160 | €58,819 | €58,819 | = | 0.0% |
| Other liabilities and charges | 164/5 | €65,000 | €65,000 | = | 0.0% |
| Amounts payable | 17/49 | €43,990 | €57,376 | +€13,386 | +30.4% |
| Amounts payable within one year | 42/48 | €43,990 | €57,376 | +€13,386 | +30.4% |
| Financial debts | 43 | €9,801 | - | -€9,801 | |
| Credit institutions | 430/8 | €9,801 | - | -€9,801 | |
| Trade debts | 44 | €6,063 | €16,142 | +€10,078 | +166% |
| Suppliers | 440/4 | €6,063 | €16,142 | +€10,078 | +166% |
| Taxes, remuneration and social security | 45 | €28,126 | €41,234 | +€13,108 | +46.6% |
| Taxes | 450/3 | €3,058 | €21,849 | +€18,790 | +614% |
| Remuneration and social security | 454/9 | €25,068 | €19,386 | -€5,682 | -22.7% |
| Turnover | 70 | €241,663 | - | -€241,663 | |
| Non-recurring operating income | 76A | - | €775 | +€775 | |
| Goods, raw materials, services and sundry goods | 60/61 | €133,323 | - | -€133,323 | |
| Remuneration, social security and pensions | 62 | €123,526 | €119,831 | -€3,695 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,690 | €3,245 | -€3,446 | -51.5% |
| Other operating charges | 640/8 | €834 | €584 | -€249 | -29.9% |
| Gross operating margin | 9900 | €112,283 | €178,467 | +€66,184 | +58.9% |
| Operating profit (loss) | 9901 | -€18,767 | €54,807 | +€73,574 | |
| Financial income | 75/76B | €8,441 | €8,448 | +€7 | +0.1% |
| Recurring financial income | 75 | €8,441 | €8,448 | +€7 | +0.1% |
| Financial charges | 65/66B | €11,597 | €5,439 | -€6,159 | -53.1% |
| Recurring financial charges | 65 | €11,597 | €4,995 | -€6,602 | -56.9% |
| Non-recurring financial charges | 66B | - | €443 | +€443 | |
| Profit (loss) for the period before taxes | 9903 | -€21,923 | €57,817 | +€79,739 | |
| Income taxes | 67/77 | €432 | €19,495 | +€19,064 | +4,418% |
| Profit (loss) for the period | 9904 | -€22,354 | €38,321 | +€60,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,354 | €38,321 | +€60,675 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.