FABOMA: 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.
FABOMA
Largest movements
- Tangible fixed assets -€11,768
down €11,768 (-42.8%), from €27,475 to €15,707
- Cash -€6,345
down €6,345 (-3.7%), from €170,933 to €164,588
mainly Other debts (-€9,671) and Net result for the year (-€7,970)
- Other debts -€9,671
down €9,671 (-43.4%), from €22,285 to €12,614
- Profit (loss) carried forward -€7,970
down €7,970 (-51.7%), from -€15,407 to -€23,377
- Gross operating margin -€5,035
down €5,035 (-68.1%), from €7,396 to €2,361
- Depreciation -€1,643
down €1,643 (-16.2%), from €10,124 to €8,481
- Financial charges -€607
down €607 (-33.5%), from €1,812 to €1,206
- Financial income +€531
up €531 (+62.3%), from €852 to €1,382
- Other operating charges +€252
up €252 (+18.5%), from €1,361 to €1,613
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 | €199,355 | €181,046 | -€18,308 | -9.2% |
| Fixed assets | 21/28 | €27,475 | €15,707 | -€11,768 | -42.8% |
| Tangible fixed assets | 22/27 | €27,475 | €15,707 | -€11,768 | -42.8% |
| Furniture and vehicles | 24 | €27,475 | €15,707 | -€11,768 | -42.8% |
| Current assets | 29/58 | €171,880 | €165,339 | -€6,540 | -3.8% |
| Cash at bank and in hand | 54/58 | €170,933 | €164,588 | -€6,345 | -3.7% |
| Deferred charges and accrued income | 490/1 | €947 | €752 | -€195 | -20.6% |
| Total equity and liabilities | 10/49 | €199,355 | €181,046 | -€18,308 | -9.2% |
| Equity | 10/15 | €175,186 | €167,215 | -€7,970 | -4.5% |
| Contributions | 10/11 | €120,205 | €120,205 | = | 0.0% |
| Reserves | 13 | €70,387 | €70,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,160 | €13,160 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,160 | €13,160 | = | 0.0% |
| Distributable reserves | 133 | €57,227 | €57,227 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,407 | -€23,377 | -€7,970 | -51.7% |
| Amounts payable | 17/49 | €24,169 | €13,831 | -€10,338 | -42.8% |
| Amounts payable within one year | 42/48 | €23,519 | €13,181 | -€10,338 | -44.0% |
| Trade debts | 44 | €201 | €205 | +€4 | +2.0% |
| Suppliers | 440/4 | €201 | €205 | +€4 | +2.0% |
| Taxes, remuneration and social security | 45 | €1,033 | €362 | -€671 | -65.0% |
| Taxes | 450/3 | €1,033 | €362 | -€671 | -65.0% |
| Other amounts payable | 47/48 | €22,285 | €12,614 | -€9,671 | -43.4% |
| Accrued charges and deferred income | 492/3 | €650 | €650 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,713 | +€1,713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,124 | €8,481 | -€1,643 | -16.2% |
| Other operating charges | 640/8 | €1,361 | €1,613 | +€252 | +18.5% |
| Gross operating margin | 9900 | €7,396 | €2,361 | -€5,035 | -68.1% |
| Operating profit (loss) | 9901 | -€4,089 | -€7,733 | -€3,643 | -89.1% |
| Financial income | 75/76B | €852 | €1,382 | +€531 | +62.3% |
| Recurring financial income | 75 | €852 | €1,382 | +€531 | +62.3% |
| Financial charges | 65/66B | €1,812 | €1,206 | -€607 | -33.5% |
| Recurring financial charges | 65 | €1,812 | €1,206 | -€607 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,050 | -€7,556 | -€2,506 | -49.6% |
| Income taxes | 67/77 | €226 | €415 | +€188 | +83.1% |
| Profit (loss) for the period | 9904 | -€5,276 | -€7,970 | -€2,694 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,276 | -€7,970 | -€2,694 | -51.1% |
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 4 October 2026 via checked.be.