FABNRI: 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.
FABNRI
Largest movements
- Cash +€255,649
up €255,649 (+78.9%), from €323,993 to €579,642
mainly Net result for the year (+€148,485) and Tax, wage and social debts (+€65,471)
- Deferred charges and accrued income -€26,429
down €26,429 (-100.0%), from €26,429 to €0
- Tangible fixed assets -€13,333
down €13,333 (-42.3%), from €31,556 to €18,222
- Reserves +€147,652
up €147,652 (+59.1%), from €249,909 to €397,561
- Tax, wage and social debts +€65,471
up €65,471 (+58.5%), from €111,987 to €177,458
- Gross operating margin -€102,543
down €102,543 (-27.6%), from €371,698 to €269,155
- Taxes -€46,517
down €46,517 (-41.5%), from €111,987 to €65,471
- Financial charges +€41,027
up €41,027 (+40123.8%), from €102 to €41,129
- Depreciation +€4,889
up €4,889 (+57.9%), from €8,444 to €13,333
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 | €385,828 | €601,364 | +€215,537 | +55.9% |
| Fixed assets | 21/28 | €31,556 | €18,222 | -€13,333 | -42.3% |
| Tangible fixed assets | 22/27 | €31,556 | €18,222 | -€13,333 | -42.3% |
| Furniture and vehicles | 24 | €31,556 | €18,222 | -€13,333 | -42.3% |
| Current assets | 29/58 | €354,272 | €583,142 | +€228,870 | +64.6% |
| Amounts receivable within one year | 40/41 | €3,850 | €3,500 | -€350 | -9.1% |
| Trade receivables | 40 | €3,850 | €3,500 | -€350 | -9.1% |
| Cash at bank and in hand | 54/58 | €323,993 | €579,642 | +€255,649 | +78.9% |
| Deferred charges and accrued income | 490/1 | €26,429 | €0 | -€26,429 | -100.0% |
| Total equity and liabilities | 10/49 | €385,828 | €601,364 | +€215,537 | +55.9% |
| Equity | 10/15 | €252,409 | €400,061 | +€147,652 | +58.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €249,909 | €397,561 | +€147,652 | +59.1% |
| Distributable reserves | 133 | €249,909 | €397,561 | +€147,652 | +59.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €133,419 | €201,303 | +€67,884 | +50.9% |
| Amounts payable within one year | 42/48 | €133,419 | €200,939 | +€67,520 | +50.6% |
| Trade debts | 44 | €167 | €167 | +€0 | +0.1% |
| Suppliers | 440/4 | €167 | €167 | +€0 | +0.1% |
| Taxes, remuneration and social security | 45 | €111,987 | €177,458 | +€65,471 | +58.5% |
| Taxes | 450/3 | €111,987 | €177,458 | +€65,471 | +58.5% |
| Other amounts payable | 47/48 | €21,264 | €23,314 | +€2,049 | +9.6% |
| Accrued charges and deferred income | 492/3 | - | €364 | +€364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,444 | €13,333 | +€4,889 | +57.9% |
| Other operating charges | 640/8 | €422 | €737 | +€315 | +74.6% |
| Gross operating margin | 9900 | €371,698 | €269,155 | -€102,543 | -27.6% |
| Operating profit (loss) | 9901 | €362,832 | €255,085 | -€107,747 | -29.7% |
| Financial charges | 65/66B | €102 | €41,129 | +€41,027 | +40123.8% |
| Recurring financial charges | 65 | €102 | €41,129 | +€41,027 | +40123.8% |
| Profit (loss) for the period before taxes | 9903 | €362,729 | €213,956 | -€148,773 | -41.0% |
| Income taxes | 67/77 | €111,987 | €65,471 | -€46,517 | -41.5% |
| Profit (loss) for the period | 9904 | €250,742 | €148,485 | -€102,257 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €250,742 | €148,485 | -€102,257 | -40.8% |
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 30 September 2026 via checked.be.