FABRICE VLOERVERWARMING: 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.
FABRICE VLOERVERWARMING
Largest movements
- Receivables after one year +€65,000
new in 2025: €65,000
- Receivables within one year -€57,171
down €57,171 (-83.4%), from €68,513 to €11,342
of which Other amounts receivable: -€58,061
- Cash -€26,220
down €26,220 (-71.2%), from €36,805 to €10,584
mainly Receivables after one year (-€65,000) and Current portion of long-term debt (-€37,001)
- Tangible fixed assets -€8,578
down €8,578 (-25.8%), from €33,207 to €24,630
of which Leasing and similar rights: -€28,467
- Deferred charges and accrued income -€1,566
down €1,566 (-33.1%), from €4,733 to €3,167
- Current portion of long-term debt -€37,001
down €37,001 (-100.0%), from €37,001 to €0
- Reserves +€19,151
up €19,151 (+26.5%), from €72,237 to €91,387
- Trade debts -€9,628
down €9,628 (-60.3%), from €15,967 to €6,340
- Tax, wage and social debts -€5,987
down €5,987 (-38.5%), from €15,554 to €9,567
of which Taxes: -€8,469
- Other debts +€4,655
new in 2025: €4,655
- Gross operating margin +€9,826
up €9,826 (+34.4%), from €28,561 to €38,387
- Taxes +€1,953
up €1,953 (+35.2%), from €5,554 to €7,507
- Financial charges +€794
up €794 (+54.1%), from €1,468 to €2,261
- Financial income -€739
down €739 (-23.5%), from €3,145 to €2,406
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 | €143,258 | €114,723 | -€28,535 | -19.9% |
| Fixed assets | 21/28 | €33,207 | €24,630 | -€8,578 | -25.8% |
| Tangible fixed assets | 22/27 | €33,207 | €24,630 | -€8,578 | -25.8% |
| Plant, machinery and equipment | 23 | €4,740 | €3,233 | -€1,507 | -31.8% |
| Furniture and vehicles | 24 | - | €21,396 | +€21,396 | |
| Leasing and similar rights | 25 | €28,467 | €0 | -€28,467 | -100.0% |
| Current assets | 29/58 | €110,051 | €90,093 | -€19,958 | -18.1% |
| Amounts receivable after more than one year | 29 | - | €65,000 | +€65,000 | |
| Other amounts receivable | 291 | - | €65,000 | +€65,000 | |
| Amounts receivable within one year | 40/41 | €68,513 | €11,342 | -€57,171 | -83.4% |
| Trade receivables | 40 | €6,951 | €7,841 | +€890 | +12.8% |
| Other amounts receivable | 41 | €61,562 | €3,501 | -€58,061 | -94.3% |
| Cash at bank and in hand | 54/58 | €36,805 | €10,584 | -€26,220 | -71.2% |
| Deferred charges and accrued income | 490/1 | €4,733 | €3,167 | -€1,566 | -33.1% |
| Total equity and liabilities | 10/49 | €143,258 | €114,723 | -€28,535 | -19.9% |
| Equity | 10/15 | €74,737 | €93,887 | +€19,151 | +25.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €72,237 | €91,387 | +€19,151 | +26.5% |
| Distributable reserves | 133 | €72,237 | €91,387 | +€19,151 | +26.5% |
| Amounts payable | 17/49 | €68,522 | €20,836 | -€47,686 | -69.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €68,522 | €20,562 | -€47,960 | -70.0% |
| Current portion of amounts payable after more than one year | 42 | €37,001 | €0 | -€37,001 | -100.0% |
| Trade debts | 44 | €15,967 | €6,340 | -€9,628 | -60.3% |
| Suppliers | 440/4 | €15,967 | €6,340 | -€9,628 | -60.3% |
| Taxes, remuneration and social security | 45 | €15,554 | €9,567 | -€5,987 | -38.5% |
| Taxes | 450/3 | €15,554 | €7,084 | -€8,469 | -54.5% |
| Remuneration and social security | 454/9 | €0 | €2,483 | +€2,483 | |
| Other amounts payable | 47/48 | - | €4,655 | +€4,655 | |
| Accrued charges and deferred income | 492/3 | - | €274 | +€274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,101 | €11,103 | +€1 | 0.0% |
| Other operating charges | 640/8 | €796 | €772 | -€24 | -3.0% |
| Gross operating margin | 9900 | €28,561 | €38,387 | +€9,826 | +34.4% |
| Operating profit (loss) | 9901 | €16,664 | €26,513 | +€9,848 | +59.1% |
| Financial income | 75/76B | €3,145 | €2,406 | -€739 | -23.5% |
| Recurring financial income | 75 | €3,145 | €2,406 | -€739 | -23.5% |
| Financial charges | 65/66B | €1,468 | €2,261 | +€794 | +54.1% |
| Recurring financial charges | 65 | €1,468 | €2,261 | +€794 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €18,342 | €26,658 | +€8,316 | +45.3% |
| Income taxes | 67/77 | €5,554 | €7,507 | +€1,953 | +35.2% |
| Profit (loss) for the period | 9904 | €12,788 | €19,151 | +€6,362 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,788 | €19,151 | +€6,362 | +49.8% |
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 6 October 2026 via checked.be.