Fabians Relevant IT: 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.
Fabians Relevant IT
Largest movements
- Receivables within one year +€15,121
up €15,121 (+24.7%), from €61,105 to €76,226
- Tangible fixed assets -€8,375
down €8,375 (-5.0%), from €167,064 to €158,688
of which Land and buildings: -€7,395
- Profit (loss) carried forward +€67,990
up €67,990 (+43.2%), from €157,496 to €225,486
- Other debts -€58,617
down €58,617 (-98.9%), from €59,284 to €667
- Debts after one year -€7,986
down €7,986 (-7.9%), from €101,552 to €93,566
- Trade debts +€4,856
up €4,856 (+582%), from €835 to €5,691
- Gross operating margin +€6,393
up €6,393 (+6.8%), from €94,144 to €100,537
- Taxes +€1,626
up €1,626 (+8.9%), from €18,181 to €19,807
- Depreciation +€1,416
up €1,416 (+15.9%), from €8,924 to €10,340
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 | €343,426 | €353,097 | +€9,671 | +2.8% |
| Fixed assets | 21/28 | €167,064 | €158,688 | -€8,375 | -5.0% |
| Tangible fixed assets | 22/27 | €167,064 | €158,688 | -€8,375 | -5.0% |
| Land and buildings | 22 | €157,660 | €150,265 | -€7,395 | -4.7% |
| Furniture and vehicles | 24 | €9,404 | €8,424 | -€980 | -10.4% |
| Current assets | 29/58 | €176,363 | €194,409 | +€18,046 | +10.2% |
| Amounts receivable after more than one year | 29 | €52,221 | €53,646 | +€1,425 | +2.7% |
| Other amounts receivable | 291 | €52,221 | €53,646 | +€1,425 | +2.7% |
| Amounts receivable within one year | 40/41 | €61,105 | €76,226 | +€15,121 | +24.7% |
| Trade receivables | 40 | €61,105 | €76,226 | +€15,121 | +24.7% |
| Cash at bank and in hand | 54/58 | €54,237 | €55,441 | +€1,204 | +2.2% |
| Deferred charges and accrued income | 490/1 | €8,799 | €9,095 | +€296 | +3.4% |
| Total equity and liabilities | 10/49 | €343,426 | €353,097 | +€9,671 | +2.8% |
| Equity | 10/15 | €161,496 | €229,486 | +€67,990 | +42.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,496 | €225,486 | +€67,990 | +43.2% |
| Amounts payable | 17/49 | €181,930 | €123,611 | -€58,319 | -32.1% |
| Amounts payable after more than one year | 17 | €101,552 | €93,566 | -€7,986 | -7.9% |
| Financial debts | 170/4 | €101,552 | €93,566 | -€7,986 | -7.9% |
| Amounts payable within one year | 42/48 | €80,378 | €30,045 | -€50,333 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €7,837 | €7,986 | +€149 | +1.9% |
| Trade debts | 44 | €835 | €5,691 | +€4,856 | +582% |
| Suppliers | 440/4 | €835 | €5,691 | +€4,856 | +582% |
| Taxes, remuneration and social security | 45 | €12,422 | €15,702 | +€3,279 | +26.4% |
| Taxes | 450/3 | €12,422 | €15,702 | +€3,279 | +26.4% |
| Other amounts payable | 47/48 | €59,284 | €667 | -€58,617 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,924 | €10,340 | +€1,416 | +15.9% |
| Other operating charges | 640/8 | €2,313 | €1,741 | -€572 | -24.7% |
| Gross operating margin | 9900 | €94,144 | €100,537 | +€6,393 | +6.8% |
| Operating profit (loss) | 9901 | €82,907 | €88,455 | +€5,549 | +6.7% |
| Financial income | 75/76B | €1,425 | €1,425 | +€0 | 0.0% |
| Recurring financial income | 75 | €1,425 | €1,425 | +€0 | 0.0% |
| Financial charges | 65/66B | €2,510 | €2,084 | -€426 | -17.0% |
| Recurring financial charges | 65 | €2,232 | €2,084 | -€148 | -6.6% |
| Non-recurring financial charges | 66B | €278 | - | -€278 | |
| Profit (loss) for the period before taxes | 9903 | €81,822 | €87,797 | +€5,975 | +7.3% |
| Income taxes | 67/77 | €18,181 | €19,807 | +€1,626 | +8.9% |
| Profit (loss) for the period | 9904 | €63,640 | €67,990 | +€4,349 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,640 | €67,990 | +€4,349 | +6.8% |
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 21 October 2026 via checked.be.