FABRIFRIT: 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.
FABRIFRIT
Largest movements
- Receivables within one year -€25,434
down €25,434 (-42.7%), from €59,591 to €34,157
of which Other amounts receivable: -€25,968
- Stocks and contracts +€17,257
up €17,257 (+173%), from €9,956 to €27,214
- Cash +€14,124
up €14,124 (+71.1%), from €19,856 to €33,980
mainly Net result for the year (+€33,836) and Tax, wage and social debts (+€26,699)
- Intangible fixed assets +€9,304
new in 2025: €9,304
- Deferred charges and accrued income +€5,160
up €5,160 (+93.6%), from €5,514 to €10,674
- Tax, wage and social debts +€26,699
up €26,699 (+78.9%), from €33,822 to €60,521
of which Taxes: +€15,818
- Debts after one year -€15,811
down €15,811 (-62.7%), from €25,199 to €9,389
- Profit (loss) carried forward +€13,836
up €13,836 (+49.0%), from €28,224 to €42,060
- Current portion of long-term debt -€9,912
down €9,912 (-44.6%), from €22,229 to €12,317
- Trade debts +€4,894
up €4,894 (+25.3%), from €19,323 to €24,217
- Gross operating margin +€99,527
up €99,527 (+49.2%), from €202,230 to €301,756
- Staff costs +€93,581
up €93,581 (+75.0%), from €124,761 to €218,342
- Depreciation +€7,125
up €7,125 (+70.6%), from €10,098 to €17,222
- Other operating charges +€3,854
up €3,854 (+343%), from €1,122 to €4,976
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 | €161,502 | €180,147 | +€18,645 | +11.5% |
| Fixed assets | 21/28 | €66,585 | €74,122 | +€7,537 | +11.3% |
| Intangible fixed assets | 21 | - | €9,304 | +€9,304 | |
| Tangible fixed assets | 22/27 | €65,385 | €63,218 | -€2,167 | -3.3% |
| Land and buildings | 22 | - | €11,905 | +€11,905 | |
| Plant, machinery and equipment | 23 | €34,959 | €42,057 | +€7,098 | +20.3% |
| Furniture and vehicles | 24 | €30,426 | €9,256 | -€21,170 | -69.6% |
| Financial fixed assets | 28 | €1,200 | €1,600 | +€400 | +33.3% |
| Current assets | 29/58 | €94,917 | €106,025 | +€11,108 | +11.7% |
| Stocks and contracts in progress | 3 | €9,956 | €27,214 | +€17,257 | +173% |
| Stocks | 30/36 | €9,956 | €27,214 | +€17,257 | +173% |
| Amounts receivable within one year | 40/41 | €59,591 | €34,157 | -€25,434 | -42.7% |
| Trade receivables | 40 | - | €534 | +€534 | |
| Other amounts receivable | 41 | €59,591 | €33,623 | -€25,968 | -43.6% |
| Cash at bank and in hand | 54/58 | €19,856 | €33,980 | +€14,124 | +71.1% |
| Deferred charges and accrued income | 490/1 | €5,514 | €10,674 | +€5,160 | +93.6% |
| Total equity and liabilities | 10/49 | €161,502 | €180,147 | +€18,645 | +11.5% |
| Equity | 10/15 | €38,224 | €52,060 | +€13,836 | +36.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,224 | €42,060 | +€13,836 | +49.0% |
| Amounts payable | 17/49 | €123,279 | €128,087 | +€4,809 | +3.9% |
| Amounts payable after more than one year | 17 | €25,199 | €9,389 | -€15,811 | -62.7% |
| Financial debts | 170/4 | €25,199 | €9,389 | -€15,811 | -62.7% |
| Amounts payable within one year | 42/48 | €96,234 | €117,056 | +€20,822 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €22,229 | €12,317 | -€9,912 | -44.6% |
| Trade debts | 44 | €19,323 | €24,217 | +€4,894 | +25.3% |
| Suppliers | 440/4 | €19,323 | €24,217 | +€4,894 | +25.3% |
| Taxes, remuneration and social security | 45 | €33,822 | €60,521 | +€26,699 | +78.9% |
| Taxes | 450/3 | €15,674 | €31,492 | +€15,818 | +101% |
| Remuneration and social security | 454/9 | €18,148 | €29,029 | +€10,881 | +60.0% |
| Other amounts payable | 47/48 | €20,859 | €20,000 | -€859 | -4.1% |
| Accrued charges and deferred income | 492/3 | €1,845 | €1,643 | -€202 | -11.0% |
| Remuneration, social security and pensions | 62 | €124,761 | €218,342 | +€93,581 | +75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,098 | €17,222 | +€7,125 | +70.6% |
| Other operating charges | 640/8 | €1,122 | €4,976 | +€3,854 | +343% |
| Non-recurring operating charges | 66A | - | €5,001 | +€5,001 | |
| Gross operating margin | 9900 | €202,230 | €301,756 | +€99,527 | +49.2% |
| Operating profit (loss) | 9901 | €66,249 | €56,215 | -€10,033 | -15.1% |
| Financial income | 75/76B | €2,623 | €2,571 | -€52 | -2.0% |
| Recurring financial income | 75 | €2,623 | €2,571 | -€52 | -2.0% |
| Financial charges | 65/66B | €6,462 | €9,277 | +€2,815 | +43.6% |
| Recurring financial charges | 65 | €6,462 | €9,277 | +€2,815 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €62,410 | €49,510 | -€12,900 | -20.7% |
| Income taxes | 67/77 | €13,327 | €15,674 | +€2,347 | +17.6% |
| Profit (loss) for the period | 9904 | €49,083 | €33,836 | -€15,247 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,083 | €33,836 | -€15,247 | -31.1% |
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 24 October 2026 via checked.be.