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FABLAIN: 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.

What changed

FABLAIN

BE 0444.898.913
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€19,375
2024 · -€3,192-€16,183
Equity
-€77,408
2024 · -€58,032-€19,375
Cash
€2,662
2024 · €6,516-€3,854
Balance sheet total
€14,872
2024 · €15,083-€211

Largest movements

2024 to 2025
Assets
  • Cash -€3,854

    down €3,854 (-59.1%), from €6,516 to €2,662

    mainly Net result for the year (-€19,375) and Current portion of long-term debt (-€6,278)

  • Receivables within one year +€2,441

    new in 2025: €2,441

  • Tangible fixed assets +€431

    up €431 (+63.7%), from €677 to €1,108

    of which Furniture and vehicles: +€531

  • Stocks and contracts +€400

    up €400 (+50.8%), from €787 to €1,187

  • Deferred charges and accrued income +€370

    new in 2025: €370

Equity and liabilities
  • Trade debts +€23,313

    up €23,313 (+430.2%), from €5,419 to €28,732

  • Profit (loss) carried forward -€19,375

    down €19,375 (-16.1%), from -€120,032 to -€139,408

  • Current portion of long-term debt -€6,278

    no longer reported in 2025 (was €6,278)

  • Other debts +€4,909

    up €4,909 (+9.8%), from €50,308 to €55,217

  • Tax, wage and social debts -€2,779

    down €2,779 (-96.3%), from €2,886 to €106

Income statement
  • Gross operating margin -€18,634

    down €18,634, from €1,492 to -€17,142

  • Financial charges -€2,024

    down €2,024 (-65.4%), from €3,095 to €1,072

  • Depreciation -€221

    down €221 (-51.1%), from €432 to €212

  • Other operating charges -€196

    down €196 (-16.8%), from €1,162 to €967

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€3,192
Gross operating margin -€18,634
Depreciation +€221
Other operating charges +€196
Financial income +€10
Financial charges +€2,024
Result 2025 -€19,375

Cash bridge derived

cash 2024 to 2025

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.

From operations +€3,067
Investment -€643
Financing -€6,278
Cash 2024 €6,516
Net result for the year -€19,375
Depreciation +€212
Stocks and contracts -€400
Receivables within one year -€2,441
Deferred charges and accrued income -€370
Trade debts +€23,313
Tax, wage and social debts -€2,779
Other debts +€4,909
Investment in fixed assets (net) -€643
Current portion of long-term debt -€6,278
Cash 2025 €2,662
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €15,083 €14,872 -€211 -1.4%
Fixed assets 21/28 €7,780 €8,211 +€431 +5.5%
Tangible fixed assets 22/27 €677 €1,108 +€431 +63.7%
Land and buildings 22 €677 €577 -€100 -14.8%
Furniture and vehicles 24 - €531 +€531
Financial fixed assets 28 €7,103 €7,103 = 0.0%
Current assets 29/58 €7,303 €6,661 -€643 -8.8%
Stocks and contracts in progress 3 €787 €1,187 +€400 +50.8%
Stocks 30/36 €787 €1,187 +€400 +50.8%
Amounts receivable within one year 40/41 - €2,441 +€2,441
Other amounts receivable 41 - €2,441 +€2,441
Cash at bank and in hand 54/58 €6,516 €2,662 -€3,854 -59.1%
Deferred charges and accrued income 490/1 - €370 +€370
Total equity and liabilities 10/49 €15,083 €14,872 -€211 -1.4%
Equity 10/15 -€58,032 -€77,408 -€19,375 -33.4%
Contributions 10/11 €62,000 €62,000 = 0.0%
Capital 10 €62,000 €62,000 = 0.0%
Issued capital 100 €62,000 €62,000 = 0.0%
Profit (loss) carried forward 14 -€120,032 -€139,408 -€19,375 -16.1%
Amounts payable 17/49 €73,115 €92,279 +€19,164 +26.2%
Amounts payable after more than one year 17 €8,224 €8,224 = 0.0%
Financial debts 170/4 €8,224 €8,224 = 0.0%
Amounts payable within one year 42/48 €64,891 €84,055 +€19,164 +29.5%
Current portion of amounts payable after more than one year 42 €6,278 - -€6,278
Trade debts 44 €5,419 €28,732 +€23,313 +430.2%
Suppliers 440/4 €5,419 €28,732 +€23,313 +430.2%
Taxes, remuneration and social security 45 €2,886 €106 -€2,779 -96.3%
Taxes 450/3 €2,886 €106 -€2,779 -96.3%
Other amounts payable 47/48 €50,308 €55,217 +€4,909 +9.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €432 €212 -€221 -51.1%
Other operating charges 640/8 €1,162 €967 -€196 -16.8%
Gross operating margin 9900 €1,492 -€17,142 -€18,634
Operating profit (loss) 9901 -€103 -€18,320 -€18,217 -17740.0%
Financial income 75/76B €6 €16 +€10 +171.2%
Recurring financial income 75 €6 €16 +€10 +171.2%
Financial charges 65/66B €3,095 €1,072 -€2,024 -65.4%
Recurring financial charges 65 €3,095 €1,072 -€2,024 -65.4%
Profit (loss) for the period before taxes 9903 -€3,192 -€19,375 -€16,183 -507.0%
Profit (loss) for the period 9904 -€3,192 -€19,375 -€16,183 -507.0%
Profit (loss) for the period to be appropriated 9905 -€3,192 -€19,375 -€16,183 -507.0%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.