FABINDIAS: 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.
FABINDIAS
Largest movements
- Tangible fixed assets -€23,565
down €23,565 (-31.3%), from €75,356 to €51,791
of which Furniture and vehicles: -€17,395
- Cash +€20,067
up €20,067 (+65.0%), from €30,870 to €50,936
mainly Net result for the year (+€104,419) and Depreciation (+€25,106)
- Receivables within one year +€17,388
up €17,388 (+9,327%), from €186 to €17,574
of which Trade receivables: +€17,574
- Deferred charges and accrued income -€2,500
no longer reported in 2025 (was €2,500)
- Tax, wage and social debts +€20,569
up €20,569 (+90.0%), from €22,861 to €43,429
- Trade debts -€10,673
down €10,673 (-87.6%), from €12,183 to €1,510
- Profit (loss) carried forward +€7,095
up €7,095 (+13.6%), from €52,029 to €59,125
- Debts after one year -€2,997
no longer reported in 2025 (was €2,997)
- Current portion of long-term debt -€2,752
down €2,752 (-47.9%), from €5,749 to €2,997
- Gross operating margin +€64,381
up €64,381 (+56.3%), from €114,266 to €178,647
- Taxes +€26,868
up €26,868 (+131%), from €20,451 to €47,319
- Depreciation +€9,046
up €9,046 (+56.3%), from €16,060 to €25,106
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 | €108,912 | €120,302 | +€11,390 | +10.5% |
| Fixed assets | 21/28 | €75,356 | €51,791 | -€23,565 | -31.3% |
| Tangible fixed assets | 22/27 | €75,356 | €51,791 | -€23,565 | -31.3% |
| Land and buildings | 22 | €4,612 | €2,407 | -€2,205 | -47.8% |
| Plant, machinery and equipment | 23 | €8,451 | €4,486 | -€3,965 | -46.9% |
| Furniture and vehicles | 24 | €62,293 | €44,898 | -€17,395 | -27.9% |
| Current assets | 29/58 | €33,556 | €68,511 | +€34,954 | +104% |
| Amounts receivable within one year | 40/41 | €186 | €17,574 | +€17,388 | +9,327% |
| Trade receivables | 40 | - | €17,574 | +€17,574 | |
| Other amounts receivable | 41 | €186 | - | -€186 | |
| Cash at bank and in hand | 54/58 | €30,870 | €50,936 | +€20,067 | +65.0% |
| Deferred charges and accrued income | 490/1 | €2,500 | - | -€2,500 | |
| Total equity and liabilities | 10/49 | €108,912 | €120,302 | +€11,390 | +10.5% |
| Equity | 10/15 | €64,106 | €71,202 | +€7,095 | +11.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,077 | €10,077 | = | 0.0% |
| Distributable reserves | 133 | €10,077 | €10,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,029 | €59,125 | +€7,095 | +13.6% |
| Amounts payable | 17/49 | €44,806 | €49,100 | +€4,294 | +9.6% |
| Amounts payable after more than one year | 17 | €2,997 | - | -€2,997 | |
| Financial debts | 170/4 | €2,997 | - | -€2,997 | |
| Amounts payable within one year | 42/48 | €40,809 | €48,100 | +€7,291 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €5,749 | €2,997 | -€2,752 | -47.9% |
| Trade debts | 44 | €12,183 | €1,510 | -€10,673 | -87.6% |
| Suppliers | 440/4 | €12,183 | €1,510 | -€10,673 | -87.6% |
| Taxes, remuneration and social security | 45 | €22,861 | €43,429 | +€20,569 | +90.0% |
| Taxes | 450/3 | €22,861 | €43,429 | +€20,569 | +90.0% |
| Other amounts payable | 47/48 | €17 | €164 | +€147 | +882% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,060 | €25,106 | +€9,046 | +56.3% |
| Other operating charges | 640/8 | €1,361 | €702 | -€659 | -48.4% |
| Gross operating margin | 9900 | €114,266 | €178,647 | +€64,381 | +56.3% |
| Operating profit (loss) | 9901 | €96,844 | €152,839 | +€55,995 | +57.8% |
| Financial charges | 65/66B | €1,734 | €1,102 | -€632 | -36.5% |
| Recurring financial charges | 65 | €1,734 | €1,102 | -€632 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €95,110 | €151,737 | +€56,627 | +59.5% |
| Income taxes | 67/77 | €20,451 | €47,319 | +€26,868 | +131% |
| Profit (loss) for the period | 9904 | €74,659 | €104,419 | +€29,759 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,659 | €104,419 | +€29,759 | +39.9% |
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 22 October 2026 via checked.be.