FaBo: 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.
FaBo
Largest movements
- Cash -€7,928
down €7,928 (-97.0%), from €8,171 to €243
mainly Other debts (-€7,928) and Net result for the year (-€784)
- Tangible fixed assets -€784
no longer reported in 2025 (was €784)
- Other debts -€7,928
down €7,928 (-99.1%), from €8,000 to €72
- Profit (loss) carried forward -€784
down €784 (-43.2%), from -€1,815 to -€2,599
- Depreciation -€609
down €609 (-43.7%), from €1,393 to €784
- Financial charges -€225
no longer reported in 2025 (was €225)
- Gross operating margin +€197
no longer reported in 2025 (was -€197)
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 | €69,314 | €60,602 | -€8,712 | -12.6% |
| Fixed assets | 21/28 | €784 | - | -€784 | |
| Tangible fixed assets | 22/27 | €784 | - | -€784 | |
| Plant, machinery and equipment | 23 | €784 | - | -€784 | |
| Current assets | 29/58 | €68,530 | €60,602 | -€7,928 | -11.6% |
| Stocks and contracts in progress | 3 | €13,455 | €13,455 | = | 0.0% |
| Stocks | 30/36 | €13,455 | €13,455 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,904 | €46,904 | = | 0.0% |
| Trade receivables | 40 | €28,943 | €28,943 | = | 0.0% |
| Other amounts receivable | 41 | €17,961 | €17,961 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,171 | €243 | -€7,928 | -97.0% |
| Total equity and liabilities | 10/49 | €69,314 | €60,602 | -€8,712 | -12.6% |
| Equity | 10/15 | €30,464 | €29,680 | -€784 | -2.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €19,779 | €19,779 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €17,924 | €17,924 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,815 | -€2,599 | -€784 | -43.2% |
| Amounts payable | 17/49 | €38,850 | €30,922 | -€7,928 | -20.4% |
| Amounts payable within one year | 42/48 | €38,850 | €30,922 | -€7,928 | -20.4% |
| Trade debts | 44 | €30,850 | €30,850 | = | 0.0% |
| Suppliers | 440/4 | €30,850 | €30,850 | = | 0.0% |
| Other amounts payable | 47/48 | €8,000 | €72 | -€7,928 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €784 | -€609 | -43.7% |
| Gross operating margin | 9900 | -€197 | - | +€197 | |
| Operating profit (loss) | 9901 | -€1,590 | -€784 | +€806 | +50.7% |
| Financial charges | 65/66B | €225 | - | -€225 | |
| Recurring financial charges | 65 | €225 | - | -€225 | |
| Profit (loss) for the period before taxes | 9903 | -€1,815 | -€784 | +€1,031 | +56.8% |
| Profit (loss) for the period | 9904 | -€1,815 | -€784 | +€1,031 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,815 | -€784 | +€1,031 | +56.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.