FABIERIMMO: 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.
FABIERIMMO
Largest movements
- Tangible fixed assets -€39,944
down €39,944 (-6.2%), from €640,538 to €600,594
of which Land and buildings: -€33,845
- Debts after one year -€51,957
down €51,957 (-12.6%), from €412,474 to €360,517
of which Financial debts: -€51,957
- Other debts +€11,448
up €11,448 (+8.3%), from €138,616 to €150,064
- Gross operating margin +€2,681
up €2,681 (+3.8%), from €70,975 to €73,656
- Taxes +€2,558
up €2,558 (+359.1%), from €712 to €3,270
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 | €659,297 | €624,227 | -€35,070 | -5.3% |
| Fixed assets | 21/28 | €640,538 | €600,594 | -€39,944 | -6.2% |
| Tangible fixed assets | 22/27 | €640,538 | €600,594 | -€39,944 | -6.2% |
| Land and buildings | 22 | €597,464 | €563,619 | -€33,845 | -5.7% |
| Furniture and vehicles | 24 | €43,074 | €36,974 | -€6,099 | -14.2% |
| Current assets | 29/58 | €18,759 | €23,633 | +€4,874 | +26.0% |
| Amounts receivable within one year | 40/41 | €2,622 | €5,318 | +€2,696 | +102.8% |
| Trade receivables | 40 | €1,906 | €4,933 | +€3,027 | +158.8% |
| Other amounts receivable | 41 | €716 | €385 | -€331 | -46.3% |
| Cash at bank and in hand | 54/58 | €15,786 | €17,923 | +€2,137 | +13.5% |
| Deferred charges and accrued income | 490/1 | €352 | €393 | +€41 | +11.8% |
| Total equity and liabilities | 10/49 | €659,297 | €624,227 | -€35,070 | -5.3% |
| Equity | 10/15 | €43,741 | €49,440 | +€5,698 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,610 | €27,110 | +€5,500 | +25.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,750 | €25,250 | +€5,500 | +27.8% |
| Profit (loss) carried forward | 14 | €3,531 | €3,730 | +€198 | +5.6% |
| Amounts payable | 17/49 | €615,556 | €574,787 | -€40,769 | -6.6% |
| Amounts payable after more than one year | 17 | €412,474 | €360,517 | -€51,957 | -12.6% |
| Financial debts | 170/4 | €412,324 | €360,367 | -€51,957 | -12.6% |
| Other amounts payable | 178/9 | €150 | €150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €201,114 | €212,184 | +€11,070 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €53,045 | €51,957 | -€1,088 | -2.1% |
| Trade debts | 44 | €8,734 | €7,156 | -€1,579 | -18.1% |
| Suppliers | 440/4 | €8,734 | €7,156 | -€1,579 | -18.1% |
| Taxes, remuneration and social security | 45 | €719 | €3,008 | +€2,289 | +318.3% |
| Taxes | 450/3 | €719 | €3,008 | +€2,289 | +318.3% |
| Other amounts payable | 47/48 | €138,616 | €150,064 | +€11,448 | +8.3% |
| Accrued charges and deferred income | 492/3 | €1,968 | €2,086 | +€118 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,280 | €39,944 | +€665 | +1.7% |
| Other operating charges | 640/8 | €5,291 | €5,606 | +€315 | +6.0% |
| Gross operating margin | 9900 | €70,975 | €73,656 | +€2,681 | +3.8% |
| Operating profit (loss) | 9901 | €26,405 | €28,106 | +€1,701 | +6.4% |
| Financial income | 75/76B | €27 | €165 | +€138 | +511.6% |
| Recurring financial income | 75 | €27 | €165 | +€138 | +511.6% |
| Financial charges | 65/66B | €19,455 | €19,303 | -€153 | -0.8% |
| Recurring financial charges | 65 | €19,455 | €19,303 | -€153 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €6,977 | €8,969 | +€1,992 | +28.6% |
| Income taxes | 67/77 | €712 | €3,270 | +€2,558 | +359.1% |
| Profit (loss) for the period | 9904 | €6,264 | €5,698 | -€566 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,264 | €5,698 | -€566 | -9.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.