FABRIEKSPAND SERVICES: 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.
FABRIEKSPAND SERVICES
Largest movements
- Current investments -€180,000
down €180,000 (-64.3%), from €280,000 to €100,000
- Cash +€135,187
up €135,187 (+715%), from €18,895 to €154,082
mainly Current investments (+€180,000) and Net result for the year (+€21,558)
- Stocks and contracts +€26,769
up €26,769 (+145%), from €18,461 to €45,229
- Tangible fixed assets +€14,165
up €14,165 (+4.8%), from €293,744 to €307,909
of which Furniture and vehicles: +€14,165
- Receivables within one year +€9,958
up €9,958 (+37.5%), from €26,556 to €36,514
of which Other amounts receivable: +€18,312
- Profit (loss) carried forward +€21,558
up €21,558, from -€11,957 to €9,601
- Trade debts -€12,586
down €12,586 (-39.5%), from €31,828 to €19,242
- Gross operating margin +€16,649
up €16,649 (+90.9%), from €18,324 to €34,973
- Taxes -€9,640
down €9,640, from €7,761 to -€1,878
- Other operating charges +€3,612
up €3,612 (+40.2%), from €8,983 to €12,595
- Financial income -€2,891
down €2,891 (-31.4%), from €9,205 to €6,314
- Staff costs -€602
down €602 (-37.2%), from €1,618 to €1,015
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 | €637,656 | €643,734 | +€6,078 | +1.0% |
| Fixed assets | 21/28 | €293,744 | €307,909 | +€14,165 | +4.8% |
| Tangible fixed assets | 22/27 | €293,744 | €307,909 | +€14,165 | +4.8% |
| Land and buildings | 22 | €267,666 | €267,666 | = | 0.0% |
| Furniture and vehicles | 24 | €26,078 | €40,243 | +€14,165 | +54.3% |
| Current assets | 29/58 | €343,912 | €335,825 | -€8,086 | -2.4% |
| Stocks and contracts in progress | 3 | €18,461 | €45,229 | +€26,769 | +145% |
| Stocks | 30/36 | €18,461 | €45,229 | +€26,769 | +145% |
| Amounts receivable within one year | 40/41 | €26,556 | €36,514 | +€9,958 | +37.5% |
| Trade receivables | 40 | €26,556 | €18,202 | -€8,354 | -31.5% |
| Other amounts receivable | 41 | - | €18,312 | +€18,312 | |
| Current investments | 50/53 | €280,000 | €100,000 | -€180,000 | -64.3% |
| Cash at bank and in hand | 54/58 | €18,895 | €154,082 | +€135,187 | +715% |
| Total equity and liabilities | 10/49 | €637,656 | €643,734 | +€6,078 | +1.0% |
| Equity | 10/15 | €601,201 | €622,759 | +€21,558 | +3.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €113,158 | €113,158 | = | 0.0% |
| Non-distributable reserves | 130/1 | €113,158 | €113,158 | = | 0.0% |
| Reserves not available under the articles | 1311 | €113,158 | €113,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,957 | €9,601 | +€21,558 | |
| Amounts payable | 17/49 | €36,455 | €20,975 | -€15,479 | -42.5% |
| Amounts payable within one year | 42/48 | €36,455 | €20,975 | -€15,479 | -42.5% |
| Trade debts | 44 | €31,828 | €19,242 | -€12,586 | -39.5% |
| Suppliers | 440/4 | €31,828 | €19,242 | -€12,586 | -39.5% |
| Advances received on contracts in progress | 46 | - | €1,418 | +€1,418 | |
| Taxes, remuneration and social security | 45 | €4,627 | €316 | -€4,311 | -93.2% |
| Taxes | 450/3 | €4,627 | €316 | -€4,311 | -93.2% |
| Remuneration, social security and pensions | 62 | €1,618 | €1,015 | -€602 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,633 | €7,633 | = | 0.0% |
| Other operating charges | 640/8 | €8,983 | €12,595 | +€3,612 | +40.2% |
| Gross operating margin | 9900 | €18,324 | €34,973 | +€16,649 | +90.9% |
| Operating profit (loss) | 9901 | €91 | €13,730 | +€13,639 | +15,016% |
| Financial income | 75/76B | €9,205 | €6,314 | -€2,891 | -31.4% |
| Recurring financial income | 75 | €9,205 | €6,314 | -€2,891 | -31.4% |
| Financial charges | 65/66B | €166 | €365 | +€199 | +120% |
| Recurring financial charges | 65 | €166 | €365 | +€199 | +120% |
| Profit (loss) for the period before taxes | 9903 | €9,130 | €19,679 | +€10,550 | +116% |
| Income taxes | 67/77 | €7,761 | -€1,878 | -€9,640 | |
| Profit (loss) for the period | 9904 | €1,368 | €21,558 | +€20,189 | +1,475% |
| Profit (loss) for the period to be appropriated | 9905 | €1,368 | €21,558 | +€20,189 | +1,475% |
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 14 October 2026 via checked.be.