FABRICIUS: 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.
FABRICIUS
Largest movements
- Financial fixed assets -€96,112
no longer reported in 2024 (was €96,112)
- Tangible fixed assets -€65,134
down €65,134 (-8.3%), from €787,161 to €722,027
of which Plant, machinery and equipment: -€126,071
- Cash +€48,339
up €48,339 (+4.7%), from €1.0m to €1.1m
mainly Investment in fixed assets (net) (+€93,954) and Depreciation (+€67,292)
- Profit (loss) carried forward -€84,510
down €84,510 (-198.0%), from -€42,681 to -€127,191
- Other debts -€27,538
down €27,538 (-2.1%), from €1.3m to €1.3m
- Financial charges +€88,915
up €88,915 (+1092.1%), from €8,142 to €97,057
of which Non-recurring financial charges: +€88,330
- Provisions +€38,335
no longer reported in 2024 (was -€38,335)
- Purchases and services -€35,811
down €35,811 (-20.9%), from €171,279 to €135,468
- Gross operating margin +€35,297
up €35,297 (+65.6%), from €53,843 to €89,140
- Financial income +€7,878
up €7,878 (+888.2%), from €887 to €8,765
of which Non-recurring financial income: +€6,109
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,924,540 | €1,809,443 | -€115,097 | -6.0% |
| Fixed assets | 21/28 | €883,273 | €722,027 | -€161,246 | -18.3% |
| Tangible fixed assets | 22/27 | €787,161 | €722,027 | -€65,134 | -8.3% |
| Land and buildings | 22 | €636,957 | €698,177 | +€61,220 | +9.6% |
| Plant, machinery and equipment | 23 | €147,086 | €21,015 | -€126,071 | -85.7% |
| Furniture and vehicles | 24 | €3,118 | €2,835 | -€283 | -9.1% |
| Financial fixed assets | 28 | €96,112 | - | -€96,112 | |
| Current assets | 29/58 | €1,041,267 | €1,087,416 | +€46,149 | +4.4% |
| Amounts receivable within one year | 40/41 | - | €1,810 | +€1,810 | |
| Other amounts receivable | 41 | - | €1,810 | +€1,810 | |
| Cash at bank and in hand | 54/58 | €1,037,267 | €1,085,606 | +€48,339 | +4.7% |
| Deferred charges and accrued income | 490/1 | €4,000 | - | -€4,000 | |
| Total equity and liabilities | 10/49 | €1,924,540 | €1,809,443 | -€115,097 | -6.0% |
| Equity | 10/15 | €534,393 | €449,883 | -€84,510 | -15.8% |
| Contributions | 10/11 | €576,352 | €576,352 | = | 0.0% |
| Capital | 10 | €576,352 | €576,352 | = | 0.0% |
| Issued capital | 100 | €576,352 | €576,352 | = | 0.0% |
| Reserves | 13 | €722 | €722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €722 | €722 | = | 0.0% |
| Legal reserve | 130 | €722 | €722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,681 | -€127,191 | -€84,510 | -198.0% |
| Amounts payable | 17/49 | €1,390,147 | €1,359,560 | -€30,587 | -2.2% |
| Amounts payable within one year | 42/48 | €1,390,147 | €1,359,560 | -€30,587 | -2.2% |
| Trade debts | 44 | €3,049 | - | -€3,049 | |
| Suppliers | 440/4 | €3,049 | - | -€3,049 | |
| Advances received on contracts in progress | 46 | €55,575 | €55,575 | = | 0.0% |
| Other amounts payable | 47/48 | €1,331,523 | €1,303,985 | -€27,538 | -2.1% |
| Turnover | 70 | €225,122 | €224,608 | -€514 | -0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €171,279 | €135,468 | -€35,811 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,824 | €67,292 | -€2,532 | -3.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€38,335 | - | +€38,335 | |
| Other operating charges | 640/8 | €18,190 | €18,066 | -€124 | -0.7% |
| Gross operating margin | 9900 | €53,843 | €89,140 | +€35,297 | +65.6% |
| Operating profit (loss) | 9901 | €4,164 | €3,782 | -€382 | -9.2% |
| Financial income | 75/76B | €887 | €8,765 | +€7,878 | +888.2% |
| Recurring financial income | 75 | €887 | €2,656 | +€1,769 | +199.4% |
| Non-recurring financial income | 76B | - | €6,109 | +€6,109 | |
| Financial charges | 65/66B | €8,142 | €97,057 | +€88,915 | +1092.1% |
| Recurring financial charges | 65 | €360 | €945 | +€585 | +162.5% |
| Non-recurring financial charges | 66B | €7,782 | €96,112 | +€88,330 | +1135.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,091 | -€84,510 | -€81,419 | -2634.1% |
| Profit (loss) for the period | 9904 | -€3,091 | -€84,510 | -€81,419 | -2634.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,091 | -€84,510 | -€81,419 | -2634.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.