FABIPHIL: what changed
FABIPHIL
Largest movements
- Tangible fixed assets -€3,636
down €3,636 (-33.4%), from €10,887 to €7,252
of which Plant, machinery and equipment: -€1,919
- Cash -€2,535
down €2,535 (-87.5%), from €2,896 to €361
mainly Other debts (-€29,162) and Trade debts (-€7,454)
- Receivables within one year -€2,234
down €2,234 (-21.0%), from €10,614 to €8,380
- Deferred charges and accrued income -€619
down €619 (-63.6%), from €973 to €354
- Other debts -€29,162
down €29,162 (-60.4%), from €48,275 to €19,113
- Profit (loss) carried forward +€16,282
up €16,282 (+25.4%), from -€64,140 to -€47,858
- Tax, wage and social debts +€8,415
up €8,415 (+1,063%), from €792 to €9,206
of which Taxes: +€5,996
- Trade debts -€7,454
down €7,454 (-68.1%), from €10,943 to €3,489
- Accrued charges and deferred income +€2,696
up €2,696 (+20.8%), from €12,931 to €15,626
- Staff costs +€18,020
up €18,020 (+130%), from €13,891 to €31,911
- Gross operating margin +€15,521
up €15,521 (+38.9%), from €39,863 to €55,384
- Depreciation +€1,208
up €1,208 (+49.7%), from €2,428 to €3,636
- Financial charges +€1,072
up €1,072 (+93.4%), from €1,148 to €2,220
- Other operating charges -€1,048
down €1,048 (-43.4%), from €2,413 to €1,365
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,260 | €20,037 | -€9,223 | -31.5% |
| Fixed assets | 21/28 | €10,945 | €7,309 | -€3,636 | -33.2% |
| Tangible fixed assets | 22/27 | €10,887 | €7,252 | -€3,636 | -33.4% |
| Plant, machinery and equipment | 23 | €4,654 | €2,735 | -€1,919 | -41.2% |
| Furniture and vehicles | 24 | €5,634 | €4,282 | -€1,352 | -24.0% |
| Other tangible fixed assets | 26 | €599 | €235 | -€365 | -60.8% |
| Financial fixed assets | 28 | €58 | €58 | = | 0.0% |
| Current assets | 29/58 | €18,315 | €12,727 | -€5,587 | -30.5% |
| Stocks and contracts in progress | 3 | €3,833 | €3,633 | -€200 | -5.2% |
| Stocks | 30/36 | €3,833 | €3,633 | -€200 | -5.2% |
| Amounts receivable within one year | 40/41 | €10,614 | €8,380 | -€2,234 | -21.0% |
| Trade receivables | 40 | €10,614 | €8,380 | -€2,234 | -21.0% |
| Cash at bank and in hand | 54/58 | €2,896 | €361 | -€2,535 | -87.5% |
| Deferred charges and accrued income | 490/1 | €973 | €354 | -€619 | -63.6% |
| Total equity and liabilities | 10/49 | €29,260 | €20,037 | -€9,223 | -31.5% |
| Equity | 10/15 | -€43,680 | -€27,398 | +€16,282 | +37.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,140 | -€47,858 | +€16,282 | +25.4% |
| Amounts payable | 17/49 | €72,940 | €47,435 | -€25,506 | -35.0% |
| Amounts payable within one year | 42/48 | €60,010 | €31,808 | -€28,201 | -47.0% |
| Trade debts | 44 | €10,943 | €3,489 | -€7,454 | -68.1% |
| Suppliers | 440/4 | €10,943 | €3,489 | -€7,454 | -68.1% |
| Taxes, remuneration and social security | 45 | €792 | €9,206 | +€8,415 | +1,063% |
| Taxes | 450/3 | - | €5,996 | +€5,996 | |
| Remuneration and social security | 454/9 | €792 | €3,210 | +€2,418 | +306% |
| Other amounts payable | 47/48 | €48,275 | €19,113 | -€29,162 | -60.4% |
| Accrued charges and deferred income | 492/3 | €12,931 | €15,626 | +€2,696 | +20.8% |
| Remuneration, social security and pensions | 62 | €13,891 | €31,911 | +€18,020 | +130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,428 | €3,636 | +€1,208 | +49.7% |
| Other operating charges | 640/8 | €2,413 | €1,365 | -€1,048 | -43.4% |
| Gross operating margin | 9900 | €39,863 | €55,384 | +€15,521 | +38.9% |
| Operating profit (loss) | 9901 | €21,131 | €18,472 | -€2,659 | -12.6% |
| Financial income | 75/76B | €118 | €31 | -€87 | -74.1% |
| Recurring financial income | 75 | €118 | €31 | -€87 | -74.1% |
| Financial charges | 65/66B | €1,148 | €2,220 | +€1,072 | +93.4% |
| Recurring financial charges | 65 | €1,148 | €2,220 | +€1,072 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | €20,101 | €16,282 | -€3,819 | -19.0% |
| Profit (loss) for the period | 9904 | €20,101 | €16,282 | -€3,819 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,101 | €16,282 | -€3,819 | -19.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.