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FABOZ: 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

FABOZ

BE 0793.800.488
NACE 47.750, Retail sale of cosmetics and toilet articles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,920
2024 · €15,676-€9,756
Equity
€31,597
2024 · €25,676+€5,920
Cash
€22,139
2024 · €4,686+€17,453
Balance sheet total
€89,531
2024 · €102,570-€13,039

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€21,027

    down €21,027 (-33.9%), from €61,956 to €40,928

    of which Trade receivables: -€21,027

  • Cash +€17,453

    up €17,453 (+372.5%), from €4,686 to €22,139

    mainly Receivables within one year (+€21,027) and Depreciation (+€14,465)

  • Tangible fixed assets -€8,784

    down €8,784 (-25.3%), from €34,780 to €25,996

Equity and liabilities
  • Tax, wage and social debts -€15,191

    down €15,191 (-52.2%), from €29,099 to €13,908

    of which Taxes: -€13,507

  • Debts after one year -€12,852

    down €12,852 (-53.6%), from €23,998 to €11,145

  • Trade debts +€9,149

    up €9,149 (+103.0%), from €8,885 to €18,034

  • Profit (loss) carried forward +€5,920

    up €5,920 (+37.8%), from €15,676 to €21,597

  • Accrued charges and deferred income -€2,159

    no longer reported in 2025 (was €2,159)

Income statement
  • Staff costs +€25,894

    up €25,894 (+48.7%), from €53,155 to €79,048

  • Gross operating margin +€16,899

    up €16,899 (+18.4%), from €91,958 to €108,857

  • Taxes +€5,850

    new in 2025: €5,850

  • Depreciation -€3,223

    down €3,223 (-18.2%), from €17,688 to €14,465

  • Other operating charges -€1,330

    down €1,330 (-41.2%), from €3,229 to €1,899

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 €15,676
Gross operating margin +€16,899
Staff costs -€25,894
Depreciation +€3,223
Other operating charges +€1,330
Financial income -€185
Financial charges +€720
Taxes -€5,850
Result 2025 €5,920

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 +€34,759
Investment -€5,000
Financing -€12,306
Cash 2024 €4,686
Net result for the year +€5,920
Depreciation +€14,465
Receivables within one year +€21,027
Trade debts +€9,149
Tax, wage and social debts -€15,191
Other debts +€1,548
Accrued charges and deferred income -€2,159
Investment in fixed assets (net) -€5,000
Debts after one year -€12,852
Current portion of long-term debt +€547
Cash 2025 €22,139
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €102,570 €89,531 -€13,039 -12.7%
Formation expenses 20 €1,148 €468 -€680 -59.3%
Fixed assets 21/28 €34,780 €25,996 -€8,784 -25.3%
Tangible fixed assets 22/27 €34,780 €25,996 -€8,784 -25.3%
Furniture and vehicles 24 €34,780 €25,996 -€8,784 -25.3%
Current assets 29/58 €66,642 €63,067 -€3,574 -5.4%
Amounts receivable within one year 40/41 €61,956 €40,928 -€21,027 -33.9%
Trade receivables 40 €61,956 €40,928 -€21,027 -33.9%
Other amounts receivable 41 €0 €0 =
Cash at bank and in hand 54/58 €4,686 €22,139 +€17,453 +372.5%
Total equity and liabilities 10/49 €102,570 €89,531 -€13,039 -12.7%
Equity 10/15 €25,676 €31,597 +€5,920 +23.1%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 €15,676 €21,597 +€5,920 +37.8%
Amounts payable 17/49 €76,894 €57,934 -€18,959 -24.7%
Amounts payable after more than one year 17 €23,998 €11,145 -€12,852 -53.6%
Financial debts 170/4 €23,998 €11,145 -€12,852 -53.6%
Amounts payable within one year 42/48 €50,737 €46,789 -€3,948 -7.8%
Current portion of amounts payable after more than one year 42 €12,306 €12,852 +€547 +4.4%
Trade debts 44 €8,885 €18,034 +€9,149 +103.0%
Suppliers 440/4 €8,885 €18,034 +€9,149 +103.0%
Taxes, remuneration and social security 45 €29,099 €13,908 -€15,191 -52.2%
Taxes 450/3 €16,891 €3,385 -€13,507 -80.0%
Remuneration and social security 454/9 €12,207 €10,523 -€1,685 -13.8%
Other amounts payable 47/48 €447 €1,995 +€1,548 +346.3%
Accrued charges and deferred income 492/3 €2,159 - -€2,159
Remuneration, social security and pensions 62 €53,155 €79,048 +€25,894 +48.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €17,688 €14,465 -€3,223 -18.2%
Other operating charges 640/8 €3,229 €1,899 -€1,330 -41.2%
Gross operating margin 9900 €91,958 €108,857 +€16,899 +18.4%
Operating profit (loss) 9901 €17,887 €13,445 -€4,441 -24.8%
Financial income 75/76B €185 - -€185
Recurring financial income 75 €185 - -€185
Financial charges 65/66B €2,395 €1,675 -€720 -30.1%
Recurring financial charges 65 €2,395 €1,675 -€720 -30.1%
Profit (loss) for the period before taxes 9903 €15,676 €11,770 -€3,906 -24.9%
Income taxes 67/77 - €5,850 +€5,850
Profit (loss) for the period 9904 €15,676 €5,920 -€9,756 -62.2%
Profit (loss) for the period to be appropriated 9905 €15,676 €5,920 -€9,756 -62.2%

Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.