FABRA STUDIO: 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.
FABRA STUDIO
Largest movements
- Receivables within one year +€24,082
up €24,082 (+62.6%), from €38,446 to €62,528
of which Other amounts receivable: +€29,862
- Cash +€1,699
up €1,699 (+7.4%), from €22,820 to €24,519
mainly Net result for the year (+€22,996) and Trade debts (+€6,274)
- Tangible fixed assets -€1,222
down €1,222 (-23.1%), from €5,288 to €4,066
of which Furniture and vehicles: -€2,125
- Profit (loss) carried forward +€22,996
up €22,996 (+8,911%), from €258 to €23,254
- Trade debts +€6,274
up €6,274 (+5,552%), from €113 to €6,387
- Tax, wage and social debts -€4,104
down €4,104 (-32.6%), from €12,576 to €8,472
- Gross operating margin +€16,003
up €16,003 (+120%), from €13,350 to €29,353
- Taxes +€3,628
up €3,628 (+117%), from €3,096 to €6,724
- Financial income +€902
up €902 (+53.7%), from €1,679 to €2,581
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.
Derived cash bridge
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 | €66,553 | €91,113 | +€24,560 | +36.9% |
| Fixed assets | 21/28 | €5,288 | €4,066 | -€1,222 | -23.1% |
| Tangible fixed assets | 22/27 | €5,288 | €4,066 | -€1,222 | -23.1% |
| Furniture and vehicles | 24 | €5,288 | €3,163 | -€2,125 | -40.2% |
| Other tangible fixed assets | 26 | - | €903 | +€903 | |
| Current assets | 29/58 | €61,265 | €87,047 | +€25,782 | +42.1% |
| Amounts receivable within one year | 40/41 | €38,446 | €62,528 | +€24,082 | +62.6% |
| Trade receivables | 40 | €6,185 | €405 | -€5,780 | -93.5% |
| Other amounts receivable | 41 | €32,261 | €62,123 | +€29,862 | +92.6% |
| Cash at bank and in hand | 54/58 | €22,820 | €24,519 | +€1,699 | +7.4% |
| Total equity and liabilities | 10/49 | €66,553 | €91,113 | +€24,560 | +36.9% |
| Equity | 10/15 | €53,258 | €76,254 | +€22,996 | +43.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €258 | €23,254 | +€22,996 | +8,911% |
| Amounts payable | 17/49 | €13,295 | €14,859 | +€1,564 | +11.8% |
| Amounts payable within one year | 42/48 | €13,295 | €14,859 | +€1,564 | +11.8% |
| Financial debts | 43 | €605 | - | -€605 | |
| Credit institutions | 430/8 | €605 | - | -€605 | |
| Trade debts | 44 | €113 | €6,387 | +€6,274 | +5,552% |
| Suppliers | 440/4 | €113 | €6,387 | +€6,274 | +5,552% |
| Taxes, remuneration and social security | 45 | €12,576 | €8,472 | -€4,104 | -32.6% |
| Taxes | 450/3 | €12,576 | €8,472 | -€4,104 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,005 | €2,125 | +€120 | +6.0% |
| Gross operating margin | 9900 | €13,350 | €29,353 | +€16,003 | +120% |
| Operating profit (loss) | 9901 | €11,345 | €27,228 | +€15,883 | +140% |
| Financial income | 75/76B | €1,679 | €2,581 | +€902 | +53.7% |
| Recurring financial income | 75 | €1,679 | €2,581 | +€902 | +53.7% |
| Financial charges | 65/66B | €108 | €89 | -€19 | -17.4% |
| Recurring financial charges | 65 | €108 | €89 | -€19 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €12,916 | €29,720 | +€16,804 | +130% |
| Income taxes | 67/77 | €3,096 | €6,724 | +€3,628 | +117% |
| Profit (loss) for the period | 9904 | €9,820 | €22,996 | +€13,176 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €9,820 | €22,996 | +€13,176 | +134% |
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 15 October 2026 via checked.be.