FABIEMI: 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.
FABIEMI
Largest movements
- Cash +€13,006
up €13,006 (+51.0%), from €25,516 to €38,522
mainly Receivables within one year (+€10,212) and Net result for the year (+€1,277)
- Receivables within one year -€10,212
down €10,212 (-90.0%), from €11,353 to €1,140
of which Other amounts receivable: -€8,638
- Profit (loss) carried forward +€1,277
up €1,277 (+3.6%), from €35,389 to €36,666
- Trade debts +€1,256
new in 2025: €1,256
- Depreciation -€761
down €761 (-71.5%), from €1,065 to €304
- Financial charges -€455
down €455 (-75.2%), from €605 to €150
- Other operating charges -€372
down €372 (-96.1%), from €387 to €15
- Gross operating margin +€287
up €287 (+19.7%), from €1,459 to €1,746
- Financial income -€23
no longer reported in 2025 (was €23)
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 | €46,233 | €48,418 | +€2,185 | +4.7% |
| Fixed assets | 21/28 | €3,715 | €3,411 | -€304 | -8.2% |
| Tangible fixed assets | 22/27 | €304 | - | -€304 | |
| Furniture and vehicles | 24 | €304 | - | -€304 | |
| Financial fixed assets | 28 | €3,411 | €3,411 | = | 0.0% |
| Current assets | 29/58 | €42,518 | €45,007 | +€2,489 | +5.9% |
| Stocks and contracts in progress | 3 | €5,650 | €5,346 | -€305 | -5.4% |
| Stocks | 30/36 | €5,650 | €5,346 | -€305 | -5.4% |
| Amounts receivable within one year | 40/41 | €11,353 | €1,140 | -€10,212 | -90.0% |
| Trade receivables | 40 | €1,574 | - | -€1,574 | |
| Other amounts receivable | 41 | €9,778 | €1,140 | -€8,638 | -88.3% |
| Cash at bank and in hand | 54/58 | €25,516 | €38,522 | +€13,006 | +51.0% |
| Total equity and liabilities | 10/49 | €46,233 | €48,418 | +€2,185 | +4.7% |
| Equity | 10/15 | €43,449 | €44,726 | +€1,277 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,389 | €36,666 | +€1,277 | +3.6% |
| Amounts payable | 17/49 | €2,784 | €3,692 | +€908 | +32.6% |
| Amounts payable within one year | 42/48 | €840 | €1,748 | +€908 | +108% |
| Trade debts | 44 | - | €1,256 | +€1,256 | |
| Suppliers | 440/4 | - | €1,256 | +€1,256 | |
| Taxes, remuneration and social security | 45 | €840 | €492 | -€348 | -41.4% |
| Taxes | 450/3 | €840 | €492 | -€348 | -41.4% |
| Accrued charges and deferred income | 492/3 | €1,944 | €1,944 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065 | €304 | -€761 | -71.5% |
| Other operating charges | 640/8 | €387 | €15 | -€372 | -96.1% |
| Gross operating margin | 9900 | €1,459 | €1,746 | +€287 | +19.7% |
| Operating profit (loss) | 9901 | €7 | €1,427 | +€1,420 | +21,653% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €605 | €150 | -€455 | -75.2% |
| Recurring financial charges | 65 | €605 | €150 | -€455 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | -€575 | €1,277 | +€1,852 | |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€578 | €1,277 | +€1,855 | |
| Profit (loss) for the period to be appropriated | 9905 | -€578 | €1,277 | +€1,855 |
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 20 October 2026 via checked.be.