FABRIALU: 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.
FABRIALU
Largest movements
- Receivables within one year -€513,561
down €513,561 (-50.1%), from €1.0m to €510,775
of which Trade receivables: -€688,673
- Cash +€160,333
up €160,333 (+639%), from €25,109 to €185,442
mainly Receivables within one year (+€513,561) and Advances received (+€102,551)
- Stocks and contracts -€69,003
down €69,003 (-39.1%), from €176,506 to €107,503
of which Contracts in progress: -€48,166
- Tangible fixed assets -€16,292
down €16,292 (-40.6%), from €40,125 to €23,833
- Trade debts -€509,907
down €509,907 (-90.1%), from €565,788 to €55,881
- Advances received +€102,551
new in 2025: €102,551
- Other debts -€88,739
down €88,739 (-95.7%), from €92,730 to €3,992
- Reserves +€50,000
up €50,000 (+11.8%), from €425,000 to €475,000
- Staff costs -€106,502
down €106,502 (-19.4%), from €550,135 to €443,633
- Gross operating margin -€86,123
down €86,123 (-14.8%), from €581,913 to €495,789
- Financial income +€17,207
up €17,207 (+1,626%), from €1,058 to €18,265
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 | €1,270,440 | €827,585 | -€442,855 | -34.9% |
| Fixed assets | 21/28 | €40,157 | €23,866 | -€16,292 | -40.6% |
| Tangible fixed assets | 22/27 | €40,125 | €23,833 | -€16,292 | -40.6% |
| Plant, machinery and equipment | 23 | €22,079 | €13,943 | -€8,136 | -36.8% |
| Furniture and vehicles | 24 | €15,990 | €8,362 | -€7,628 | -47.7% |
| Other tangible fixed assets | 26 | €2,056 | €1,528 | -€528 | -25.7% |
| Financial fixed assets | 28 | €32 | €32 | = | 0.0% |
| Current assets | 29/58 | €1,230,283 | €803,719 | -€426,563 | -34.7% |
| Stocks and contracts in progress | 3 | €176,506 | €107,503 | -€69,003 | -39.1% |
| Stocks | 30/36 | €88,412 | €67,575 | -€20,837 | -23.6% |
| Contracts in progress | 37 | €88,094 | €39,928 | -€48,166 | -54.7% |
| Amounts receivable within one year | 40/41 | €1,024,336 | €510,775 | -€513,561 | -50.1% |
| Trade receivables | 40 | €1,017,693 | €329,019 | -€688,673 | -67.7% |
| Other amounts receivable | 41 | €6,643 | €181,756 | +€175,113 | +2,636% |
| Cash at bank and in hand | 54/58 | €25,109 | €185,442 | +€160,333 | +639% |
| Deferred charges and accrued income | 490/1 | €4,332 | - | -€4,332 | |
| Total equity and liabilities | 10/49 | €1,270,440 | €827,585 | -€442,855 | -34.9% |
| Equity | 10/15 | €567,205 | €611,403 | +€44,199 | +7.8% |
| Contributions | 10/11 | €126,793 | €126,793 | = | 0.0% |
| Reserves | 13 | €425,000 | €475,000 | +€50,000 | +11.8% |
| Distributable reserves | 133 | €425,000 | €475,000 | +€50,000 | +11.8% |
| Profit (loss) carried forward | 14 | €15,411 | €9,610 | -€5,801 | -37.6% |
| Amounts payable | 17/49 | €703,235 | €216,182 | -€487,054 | -69.3% |
| Amounts payable within one year | 42/48 | €703,235 | €216,182 | -€487,054 | -69.3% |
| Trade debts | 44 | €565,788 | €55,881 | -€509,907 | -90.1% |
| Suppliers | 440/4 | €565,788 | €55,881 | -€509,907 | -90.1% |
| Advances received on contracts in progress | 46 | - | €102,551 | +€102,551 | |
| Taxes, remuneration and social security | 45 | €44,717 | €53,758 | +€9,041 | +20.2% |
| Taxes | 450/3 | €4,490 | €8,872 | +€4,382 | +97.6% |
| Remuneration and social security | 454/9 | €40,227 | €44,886 | +€4,659 | +11.6% |
| Other amounts payable | 47/48 | €92,730 | €3,992 | -€88,739 | -95.7% |
| Remuneration, social security and pensions | 62 | €550,135 | €443,633 | -€106,502 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,206 | €16,292 | -€4,914 | -23.2% |
| Other operating charges | 640/8 | €3,003 | €2,348 | -€654 | -21.8% |
| Gross operating margin | 9900 | €581,913 | €495,789 | -€86,123 | -14.8% |
| Operating profit (loss) | 9901 | €7,569 | €33,516 | +€25,947 | +343% |
| Financial income | 75/76B | €1,058 | €18,265 | +€17,207 | +1,626% |
| Recurring financial income | 75 | €1,058 | €18,265 | +€17,207 | +1,626% |
| Financial charges | 65/66B | €5,297 | €4,853 | -€444 | -8.4% |
| Recurring financial charges | 65 | €5,297 | €4,853 | -€444 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €3,331 | €46,929 | +€43,598 | +1,309% |
| Income taxes | 67/77 | €775 | €2,730 | +€1,955 | +252% |
| Profit (loss) for the period | 9904 | €2,556 | €44,199 | +€41,643 | +1,629% |
| Profit (loss) for the period to be appropriated | 9905 | €2,556 | €44,199 | +€41,643 | +1,629% |
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 19 October 2026 via checked.be.