FabianVDR: 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.
FabianVDR
Largest movements
- Cash -€56,728
down €56,728 (-69.9%), from €81,150 to €24,422
mainly Net result for the year (-€75,980) and Tax, wage and social debts (-€14,146)
- Deferred charges and accrued income -€19,956
down €19,956 (-84.9%), from €23,500 to €3,545
- Receivables within one year -€13,982
down €13,982 (-61.4%), from €22,765 to €8,783
of which Other amounts receivable: -€11,723
- Reserves -€75,980
down €75,980 (-57.1%), from €133,103 to €57,122
of which Distributable reserves: -€75,980
- Tax, wage and social debts -€14,146
down €14,146 (-91.5%), from €15,456 to €1,309
of which Remuneration and social security: -€7,670
- Gross operating margin -€119,169
down €119,169, from €47,447 to -€71,722
- Other operating charges -€44,287
down €44,287 (-98.5%), from €44,946 to €659
- Taxes -€1,572
down €1,572 (-92.4%), from €1,702 to €130
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 | €175,358 | €83,888 | -€91,470 | -52.2% |
| Fixed assets | 21/28 | €47,942 | €47,138 | -€804 | -1.7% |
| Tangible fixed assets | 22/27 | €21,829 | €21,024 | -€804 | -3.7% |
| Plant, machinery and equipment | 23 | €939 | €432 | -€507 | -54.0% |
| Furniture and vehicles | 24 | €3,460 | €2,555 | -€905 | -26.1% |
| Other tangible fixed assets | 26 | €17,430 | €18,037 | +€607 | +3.5% |
| Financial fixed assets | 28 | €26,113 | €26,113 | = | 0.0% |
| Current assets | 29/58 | €127,416 | €36,750 | -€90,666 | -71.2% |
| Amounts receivable within one year | 40/41 | €22,765 | €8,783 | -€13,982 | -61.4% |
| Trade receivables | 40 | €4,486 | €2,227 | -€2,259 | -50.4% |
| Other amounts receivable | 41 | €18,279 | €6,556 | -€11,723 | -64.1% |
| Cash at bank and in hand | 54/58 | €81,150 | €24,422 | -€56,728 | -69.9% |
| Deferred charges and accrued income | 490/1 | €23,500 | €3,545 | -€19,956 | -84.9% |
| Total equity and liabilities | 10/49 | €175,358 | €83,888 | -€91,470 | -52.2% |
| Equity | 10/15 | €151,653 | €75,672 | -€75,980 | -50.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €133,103 | €57,122 | -€75,980 | -57.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €131,248 | €55,267 | -€75,980 | -57.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,705 | €8,216 | -€15,490 | -65.3% |
| Amounts payable within one year | 42/48 | €23,705 | €8,216 | -€15,490 | -65.3% |
| Trade debts | 44 | €6,539 | €4,890 | -€1,650 | -25.2% |
| Suppliers | 440/4 | €6,539 | €4,890 | -€1,650 | -25.2% |
| Taxes, remuneration and social security | 45 | €15,456 | €1,309 | -€14,146 | -91.5% |
| Taxes | 450/3 | €7,786 | €1,309 | -€6,476 | -83.2% |
| Remuneration and social security | 454/9 | €7,670 | €0 | -€7,670 | -100% |
| Other amounts payable | 47/48 | €1,710 | €2,017 | +€306 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,658 | €2,679 | +€22 | +0.8% |
| Other operating charges | 640/8 | €44,946 | €659 | -€44,287 | -98.5% |
| Gross operating margin | 9900 | €47,447 | -€71,722 | -€119,169 | |
| Operating profit (loss) | 9901 | -€157 | -€75,060 | -€74,903 | -47,718% |
| Financial income | 75/76B | €616 | €0 | -€616 | -100% |
| Recurring financial income | 75 | €616 | €0 | -€616 | -100% |
| Financial charges | 65/66B | €732 | €791 | +€59 | +8.0% |
| Recurring financial charges | 65 | €732 | €791 | +€59 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€273 | -€75,851 | -€75,578 | -27,695% |
| Income taxes | 67/77 | €1,702 | €130 | -€1,572 | -92.4% |
| Profit (loss) for the period | 9904 | -€1,975 | -€75,980 | -€74,005 | -3,747% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,975 | -€75,980 | -€74,005 | -3,747% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.