FABRICAVA: 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.
FABRICAVA
Largest movements
- Receivables within one year -€18,432
down €18,432 (-81.8%), from €22,526 to €4,094
- Cash +€11,136
up €11,136 (+145%), from €7,692 to €18,828
mainly Receivables within one year (+€18,432) and Other debts (+€8,195)
- Deferred charges and accrued income -€377
down €377 (-47.7%), from €792 to €414
- Profit (loss) carried forward -€15,777
down €15,777 (-546%), from -€2,889 to -€18,666
- Other debts +€8,195
up €8,195 (+92.5%), from €8,857 to €17,052
- Trade debts -€1,572
down €1,572 (-67.5%), from €2,330 to €758
- Tax, wage and social debts +€1,245
up €1,245 (+105%), from €1,191 to €2,436
of which Remuneration and social security: +€1,191
- Gross operating margin -€19,728
down €19,728, from €4,756 to -€14,971
- Depreciation -€1,830
down €1,830 (-88.6%), from €2,066 to €236
- Financial income -€679
down €679 (-89.4%), from €759 to €80
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 | €31,443 | €23,534 | -€7,909 | -25.2% |
| Fixed assets | 21/28 | €434 | €198 | -€236 | -54.3% |
| Tangible fixed assets | 22/27 | €434 | €198 | -€236 | -54.3% |
| Plant, machinery and equipment | 23 | €434 | €198 | -€236 | -54.3% |
| Current assets | 29/58 | €31,010 | €23,336 | -€7,673 | -24.7% |
| Amounts receivable within one year | 40/41 | €22,526 | €4,094 | -€18,432 | -81.8% |
| Other amounts receivable | 41 | €22,526 | €4,094 | -€18,432 | -81.8% |
| Cash at bank and in hand | 54/58 | €7,692 | €18,828 | +€11,136 | +145% |
| Deferred charges and accrued income | 490/1 | €792 | €414 | -€377 | -47.7% |
| Total equity and liabilities | 10/49 | €31,443 | €23,534 | -€7,909 | -25.2% |
| Equity | 10/15 | €19,064 | €3,287 | -€15,777 | -82.8% |
| Contributions | 10/11 | €16,368 | €16,368 | = | 0.0% |
| Capital | 10 | €16,368 | €16,368 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,232 | €2,232 | = | 0.0% |
| Reserves | 13 | €5,585 | €5,585 | = | 0.0% |
| Non-distributable reserves | 130/1 | €335 | €335 | = | 0.0% |
| Legal reserve | 130 | €335 | €335 | = | 0.0% |
| Distributable reserves | 133 | €5,250 | €5,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,889 | -€18,666 | -€15,777 | -546% |
| Amounts payable | 17/49 | €12,379 | €20,247 | +€7,868 | +63.6% |
| Amounts payable within one year | 42/48 | €12,379 | €20,247 | +€7,868 | +63.6% |
| Trade debts | 44 | €2,330 | €758 | -€1,572 | -67.5% |
| Suppliers | 440/4 | €2,330 | €758 | -€1,572 | -67.5% |
| Taxes, remuneration and social security | 45 | €1,191 | €2,436 | +€1,245 | +105% |
| Taxes | 450/3 | - | €54 | +€54 | |
| Remuneration and social security | 454/9 | €1,191 | €2,383 | +€1,191 | +100% |
| Other amounts payable | 47/48 | €8,857 | €17,052 | +€8,195 | +92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,066 | €236 | -€1,830 | -88.6% |
| Other operating charges | 640/8 | €556 | €506 | -€50 | -8.9% |
| Gross operating margin | 9900 | €4,756 | -€14,971 | -€19,728 | |
| Operating profit (loss) | 9901 | €2,135 | -€15,713 | -€17,848 | |
| Financial income | 75/76B | €759 | €80 | -€679 | -89.4% |
| Recurring financial income | 75 | €759 | €80 | -€679 | -89.4% |
| Financial charges | 65/66B | €183 | €144 | -€39 | -21.2% |
| Recurring financial charges | 65 | €183 | €144 | -€39 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €2,710 | -€15,777 | -€18,488 | |
| Profit (loss) for the period | 9904 | €2,710 | -€15,777 | -€18,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,710 | -€15,777 | -€18,488 |
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.