FABIDEL: 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.
FABIDEL
Largest movements
- Tangible fixed assets -€30,526
down €30,526 (-7.4%), from €411,126 to €380,599
- Cash +€20,927
up €20,927 (+139.4%), from €15,012 to €35,939
mainly Other debts (+€50,551) and Depreciation (+€30,526)
- Debts after one year -€55,851
down €55,851 (-17.8%), from €313,575 to €257,724
- Other debts +€50,551
up €50,551 (+162.7%), from €31,064 to €81,614
- Profit (loss) carried forward -€20,514
down €20,514 (-96.0%), from €21,360 to €846
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
No income-statement line moved by more than 1% of the activity.
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 | €427,122 | €416,538 | -€10,584 | -2.5% |
| Fixed assets | 21/28 | €411,126 | €380,599 | -€30,526 | -7.4% |
| Tangible fixed assets | 22/27 | €411,126 | €380,599 | -€30,526 | -7.4% |
| Land and buildings | 22 | €411,126 | €380,599 | -€30,526 | -7.4% |
| Current assets | 29/58 | €15,996 | €35,939 | +€19,943 | +124.7% |
| Amounts receivable within one year | 40/41 | €984 | - | -€984 | |
| Other amounts receivable | 41 | €984 | - | -€984 | |
| Cash at bank and in hand | 54/58 | €15,012 | €35,939 | +€20,927 | +139.4% |
| Total equity and liabilities | 10/49 | €427,122 | €416,538 | -€10,584 | -2.5% |
| Equity | 10/15 | €27,560 | €19,446 | -€8,114 | -29.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Profit (loss) carried forward | 14 | €21,360 | €846 | -€20,514 | -96.0% |
| Amounts payable | 17/49 | €399,562 | €397,092 | -€2,470 | -0.6% |
| Amounts payable after more than one year | 17 | €313,575 | €257,724 | -€55,851 | -17.8% |
| Financial debts | 170/4 | €313,575 | €257,724 | -€55,851 | -17.8% |
| Amounts payable within one year | 42/48 | €85,987 | €139,368 | +€53,382 | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €54,923 | €55,851 | +€928 | +1.7% |
| Trade debts | 44 | - | €244 | +€244 | |
| Suppliers | 440/4 | - | €244 | +€244 | |
| Taxes, remuneration and social security | 45 | - | €1,659 | +€1,659 | |
| Taxes | 450/3 | - | €1,659 | +€1,659 | |
| Other amounts payable | 47/48 | €31,064 | €81,614 | +€50,551 | +162.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,526 | €30,526 | = | 0.0% |
| Other operating charges | 640/8 | €5,020 | €5,177 | +€157 | +3.1% |
| Gross operating margin | 9900 | €72,334 | €72,352 | +€18 | 0.0% |
| Operating profit (loss) | 9901 | €36,787 | €36,649 | -€139 | -0.4% |
| Financial charges | 65/66B | €8,723 | €8,004 | -€719 | -8.2% |
| Recurring financial charges | 65 | €8,723 | €8,004 | -€719 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €28,064 | €28,645 | +€581 | +2.1% |
| Income taxes | 67/77 | €7,016 | €7,159 | +€143 | +2.0% |
| Profit (loss) for the period | 9904 | €21,048 | €21,486 | +€438 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,048 | €21,486 | +€438 | +2.1% |
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 10 October 2026 via checked.be.