FABIANI: 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.
FABIANI
Largest movements
- Cash -€13,230
down €13,230 (-65.6%), from €20,168 to €6,937
mainly Net result for the year (-€14,348) and Trade debts (-€2,573)
- Stocks and contracts -€3,598
down €3,598 (-10.9%), from €33,143 to €29,545
- Profit (loss) carried forward -€14,348
down €14,348 (-87.1%), from €16,476 to €2,129
- Trade debts -€2,573
down €2,573 (-7.9%), from €32,730 to €30,157
- Staff costs +€804
up €804 (+2.1%), from €39,137 to €39,941
- Financial charges -€634
down €634 (-22.4%), from €2,836 to €2,202
- Write-downs +€480
up €480 (+43.8%), from -€1,096 to -€616
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 | €78,022 | €60,857 | -€17,165 | -22.0% |
| Fixed assets | 21/28 | €3,645 | €2,777 | -€868 | -23.8% |
| Intangible fixed assets | 21 | €772 | €572 | -€200 | -25.9% |
| Tangible fixed assets | 22/27 | €2,481 | €1,813 | -€668 | -26.9% |
| Furniture and vehicles | 24 | €986 | €526 | -€460 | -46.6% |
| Other tangible fixed assets | 26 | €1,495 | €1,287 | -€208 | -13.9% |
| Financial fixed assets | 28 | €392 | €392 | = | 0.0% |
| Current assets | 29/58 | €74,377 | €58,080 | -€16,298 | -21.9% |
| Stocks and contracts in progress | 3 | €33,143 | €29,545 | -€3,598 | -10.9% |
| Stocks | 30/36 | €33,143 | €29,545 | -€3,598 | -10.9% |
| Amounts receivable within one year | 40/41 | €17,583 | €18,136 | +€553 | +3.1% |
| Trade receivables | 40 | €16,613 | €17,600 | +€988 | +5.9% |
| Other amounts receivable | 41 | €970 | €535 | -€434 | -44.8% |
| Cash at bank and in hand | 54/58 | €20,168 | €6,937 | -€13,230 | -65.6% |
| Deferred charges and accrued income | 490/1 | €3,484 | €3,462 | -€23 | -0.6% |
| Total equity and liabilities | 10/49 | €78,022 | €60,857 | -€17,165 | -22.0% |
| Equity | 10/15 | €37,350 | €23,002 | -€14,348 | -38.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,873 | €1,873 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,873 | €1,873 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,873 | €1,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,476 | €2,129 | -€14,348 | -87.1% |
| Amounts payable | 17/49 | €40,673 | €37,855 | -€2,818 | -6.9% |
| Amounts payable within one year | 42/48 | €39,574 | €36,610 | -€2,964 | -7.5% |
| Trade debts | 44 | €32,730 | €30,157 | -€2,573 | -7.9% |
| Suppliers | 440/4 | €32,730 | €30,157 | -€2,573 | -7.9% |
| Taxes, remuneration and social security | 45 | €6,447 | €6,431 | -€16 | -0.3% |
| Taxes | 450/3 | €968 | €889 | -€79 | -8.1% |
| Remuneration and social security | 454/9 | €5,479 | €5,541 | +€62 | +1.1% |
| Other amounts payable | 47/48 | €397 | €22 | -€375 | -94.5% |
| Accrued charges and deferred income | 492/3 | €1,099 | €1,245 | +€146 | +13.3% |
| Remuneration, social security and pensions | 62 | €39,137 | €39,941 | +€804 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €868 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,096 | -€616 | +€480 | +43.8% |
| Other operating charges | 640/8 | €865 | €954 | +€88 | +10.2% |
| Gross operating margin | 9900 | €29,495 | €29,287 | -€209 | -0.7% |
| Operating profit (loss) | 9901 | -€10,279 | -€11,861 | -€1,581 | -15.4% |
| Financial income | 75/76B | €82 | €60 | -€22 | -26.6% |
| Recurring financial income | 75 | €82 | €60 | -€22 | -26.6% |
| Financial charges | 65/66B | €2,836 | €2,202 | -€634 | -22.4% |
| Recurring financial charges | 65 | €2,836 | €2,202 | -€634 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,033 | -€14,002 | -€969 | -7.4% |
| Income taxes | 67/77 | €115 | €345 | +€231 | +201.1% |
| Profit (loss) for the period | 9904 | -€13,148 | -€14,348 | -€1,200 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,148 | -€14,348 | -€1,200 | -9.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.