FABRIBAU: 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.
FABRIBAU
Largest movements
- Tangible fixed assets -€26,600
down €26,600 (-3.8%), from €707,153 to €680,553
- Debts after one year -€47,646
down €47,646 (-8.6%), from €554,810 to €507,164
- Trade debts +€23,667
up €23,667 (+102.0%), from €23,194 to €46,862
- Other operating charges +€3,739
up €3,739 (+51.4%), from €7,273 to €11,013
- Financial charges +€3,663
up €3,663 (+21.5%), from €17,013 to €20,676
- Turnover +€2,017
up €2,017 (+2.6%), from €77,506 to €79,523
- Gross operating margin +€1,744
up €1,744 (+2.7%), from €64,632 to €66,376
- Financial income -€904
down €904 (-100.0%), from €904 to €0
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 | €709,271 | €686,675 | -€22,595 | -3.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €707,153 | €680,553 | -€26,600 | -3.8% |
| Tangible fixed assets | 22/27 | €707,153 | €680,553 | -€26,600 | -3.8% |
| Land and buildings | 22 | €707,153 | €680,553 | -€26,600 | -3.8% |
| Current assets | 29/58 | €2,118 | €6,123 | +€4,005 | +189.1% |
| Amounts receivable within one year | 40/41 | €507 | €1,106 | +€600 | +118.3% |
| Trade receivables | 40 | €0 | €470 | +€470 | |
| Other amounts receivable | 41 | €507 | €636 | +€130 | +25.6% |
| Cash at bank and in hand | 54/58 | €1,611 | €3,464 | +€1,853 | +115.0% |
| Deferred charges and accrued income | 490/1 | - | €1,552 | +€1,552 | |
| Total equity and liabilities | 10/49 | €709,271 | €686,675 | -€22,595 | -3.2% |
| Equity | 10/15 | €77,519 | €82,501 | +€4,982 | +6.4% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Outside capital | 11 | €22,000 | €22,000 | = | 0.0% |
| Other | 1109/19 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,519 | €60,501 | +€4,982 | +9.0% |
| Amounts payable | 17/49 | €631,752 | €604,175 | -€27,577 | -4.4% |
| Amounts payable after more than one year | 17 | €554,810 | €507,164 | -€47,646 | -8.6% |
| Financial debts | 170/4 | €554,810 | €507,164 | -€47,646 | -8.6% |
| Amounts payable within one year | 42/48 | €73,843 | €97,011 | +€23,168 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €50,125 | €47,646 | -€2,479 | -4.9% |
| Trade debts | 44 | €23,194 | €46,862 | +€23,667 | +102.0% |
| Suppliers | 440/4 | €23,194 | €46,862 | +€23,667 | +102.0% |
| Taxes, remuneration and social security | 45 | €524 | €2,503 | +€1,980 | +377.9% |
| Taxes | 450/3 | €524 | €2,503 | +€1,980 | +377.9% |
| Accrued charges and deferred income | 492/3 | €3,099 | €0 | -€3,099 | -100.0% |
| Turnover | 70 | €77,506 | €79,523 | +€2,017 | +2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,874 | €13,147 | +€273 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,600 | €26,600 | = | 0.0% |
| Other operating charges | 640/8 | €7,273 | €11,013 | +€3,739 | +51.4% |
| Gross operating margin | 9900 | €64,632 | €66,376 | +€1,744 | +2.7% |
| Operating profit (loss) | 9901 | €30,759 | €28,763 | -€1,995 | -6.5% |
| Financial income | 75/76B | €904 | €0 | -€904 | -100.0% |
| Recurring financial income | 75 | €904 | €0 | -€904 | -100.0% |
| Financial charges | 65/66B | €17,013 | €20,676 | +€3,663 | +21.5% |
| Recurring financial charges | 65 | €17,013 | €20,676 | +€3,663 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €14,650 | €8,087 | -€6,563 | -44.8% |
| Income taxes | 67/77 | €3,437 | €3,105 | -€332 | -9.7% |
| Profit (loss) for the period | 9904 | €11,213 | €4,982 | -€6,231 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,213 | €4,982 | -€6,231 | -55.6% |
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 8 October 2026 via checked.be.