FAbrick: 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.
FAbrick
Largest movements
- Cash +€15,988
up €15,988 (+117.1%), from €13,657 to €29,645
mainly Net result for the year (+€66,679) and Depreciation (+€29,348)
- Tangible fixed assets -€15,863
down €15,863 (-4.5%), from €350,322 to €334,459
of which Land and buildings: -€14,257
- Financial fixed assets +€11,018
up €11,018 (+19.0%), from €57,895 to €68,913
- Reserves +€145,000
up €145,000 (+2900.0%), from €5,000 to €150,000
- Profit (loss) carried forward -€120,000
no longer reported in 2025 (was €120,000)
- Debts after one year -€28,945
down €28,945 (-13.9%), from €208,098 to €179,153
- Other debts +€14,183
up €14,183 (+83.6%), from €16,974 to €31,157
- Staff costs +€3,496
up €3,496 (+18.0%), from €19,464 to €22,960
- Gross operating margin +€3,453
up €3,453 (+2.4%), from €145,907 to €149,360
- Depreciation +€1,946
up €1,946 (+7.1%), from €27,402 to €29,348
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 | €448,569 | €460,893 | +€12,324 | +2.7% |
| Fixed assets | 21/28 | €408,217 | €403,372 | -€4,845 | -1.2% |
| Tangible fixed assets | 22/27 | €350,322 | €334,459 | -€15,863 | -4.5% |
| Land and buildings | 22 | €323,816 | €309,559 | -€14,257 | -4.4% |
| Plant, machinery and equipment | 23 | €4,295 | €13,211 | +€8,916 | +207.6% |
| Furniture and vehicles | 24 | €22,211 | €11,689 | -€10,522 | -47.4% |
| Financial fixed assets | 28 | €57,895 | €68,913 | +€11,018 | +19.0% |
| Current assets | 29/58 | €40,352 | €57,521 | +€17,169 | +42.5% |
| Stocks and contracts in progress | 3 | €6,894 | €5,024 | -€1,870 | -27.1% |
| Stocks | 30/36 | €6,894 | €5,024 | -€1,870 | -27.1% |
| Amounts receivable within one year | 40/41 | €14,969 | €18,168 | +€3,199 | +21.4% |
| Trade receivables | 40 | €14,969 | €13,168 | -€1,801 | -12.0% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €13,657 | €29,645 | +€15,988 | +117.1% |
| Deferred charges and accrued income | 490/1 | €4,832 | €4,684 | -€148 | -3.1% |
| Total equity and liabilities | 10/49 | €448,569 | €460,893 | +€12,324 | +2.7% |
| Equity | 10/15 | €175,000 | €200,000 | +€25,000 | +14.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €150,000 | +€145,000 | +2900.0% |
| Distributable reserves | 133 | €5,000 | €150,000 | +€145,000 | +2900.0% |
| Profit (loss) carried forward | 14 | €120,000 | - | -€120,000 | |
| Amounts payable | 17/49 | €273,569 | €260,893 | -€12,676 | -4.6% |
| Amounts payable after more than one year | 17 | €208,098 | €179,153 | -€28,945 | -13.9% |
| Financial debts | 170/4 | €208,098 | €179,153 | -€28,945 | -13.9% |
| Amounts payable within one year | 42/48 | €64,395 | €81,124 | +€16,729 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €28,836 | €28,945 | +€109 | +0.4% |
| Financial debts | 43 | €3,381 | €5,048 | +€1,667 | +49.3% |
| Other loans | 439 | €3,381 | €5,048 | +€1,667 | +49.3% |
| Trade debts | 44 | €342 | €1,040 | +€698 | +204.1% |
| Suppliers | 440/4 | €342 | €1,040 | +€698 | +204.1% |
| Taxes, remuneration and social security | 45 | €14,862 | €14,934 | +€72 | +0.5% |
| Taxes | 450/3 | €14,862 | €14,934 | +€72 | +0.5% |
| Other amounts payable | 47/48 | €16,974 | €31,157 | +€14,183 | +83.6% |
| Accrued charges and deferred income | 492/3 | €1,076 | €616 | -€460 | -42.8% |
| Remuneration, social security and pensions | 62 | €19,464 | €22,960 | +€3,496 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,402 | €29,348 | +€1,946 | +7.1% |
| Other operating charges | 640/8 | €6,252 | €6,042 | -€210 | -3.4% |
| Gross operating margin | 9900 | €145,907 | €149,360 | +€3,453 | +2.4% |
| Operating profit (loss) | 9901 | €92,789 | €91,010 | -€1,779 | -1.9% |
| Financial income | 75/76B | - | €101 | +€101 | |
| Recurring financial income | 75 | - | €101 | +€101 | |
| Financial charges | 65/66B | €6,547 | €5,786 | -€761 | -11.6% |
| Recurring financial charges | 65 | €6,547 | €5,786 | -€761 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €86,242 | €85,325 | -€917 | -1.1% |
| Income taxes | 67/77 | €19,079 | €18,646 | -€433 | -2.3% |
| Profit (loss) for the period | 9904 | €67,163 | €66,679 | -€484 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,163 | €66,679 | -€484 | -0.7% |
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.