Fabrik: 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.
Fabrik
Largest movements
- Cash +€17,029
up €17,029 (+40.1%), from €42,441 to €59,470
mainly Current portion of long-term debt (+€20,008) and Depreciation (+€4,864)
- Tangible fixed assets -€4,864
down €4,864 (-55.7%), from €8,739 to €3,875
- Receivables within one year +€3,301
up €3,301 (+14.7%), from €22,441 to €25,742
of which Other amounts receivable: +€3,693
- Current portion of long-term debt +€20,008
up €20,008, from €0 to €20,008
- Accrued charges and deferred income -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Tax, wage and social debts +€2,906
up €2,906 (+13.2%), from €22,036 to €24,942
of which Remuneration and social security: +€2,906
- Trade debts +€2,803
up €2,803 (+594.7%), from €471 to €3,275
- Profit (loss) carried forward +€2,129
up €2,129 (+8.5%), from €24,911 to €27,040
- Staff costs +€44,154
up €44,154 (+22.7%), from €194,833 to €238,987
- Gross operating margin +€35,418
up €35,418 (+16.7%), from €211,911 to €247,329
- Purchases and services +€5,643
up €5,643 (+15.5%), from €36,361 to €42,004
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,418 | €90,264 | +€15,846 | +21.3% |
| Fixed assets | 21/28 | €8,921 | €4,207 | -€4,714 | -52.8% |
| Tangible fixed assets | 22/27 | €8,739 | €3,875 | -€4,864 | -55.7% |
| Furniture and vehicles | 24 | €8,739 | €3,875 | -€4,864 | -55.7% |
| Financial fixed assets | 28 | €182 | €332 | +€150 | +82.2% |
| Current assets | 29/58 | €65,497 | €86,058 | +€20,560 | +31.4% |
| Amounts receivable within one year | 40/41 | €22,441 | €25,742 | +€3,301 | +14.7% |
| Trade receivables | 40 | €392 | €0 | -€392 | -100.0% |
| Other amounts receivable | 41 | €22,050 | €25,742 | +€3,693 | +16.7% |
| Cash at bank and in hand | 54/58 | €42,441 | €59,470 | +€17,029 | +40.1% |
| Deferred charges and accrued income | 490/1 | €615 | €845 | +€230 | +37.4% |
| Total equity and liabilities | 10/49 | €74,418 | €90,264 | +€15,846 | +21.3% |
| Equity | 10/15 | €24,911 | €27,040 | +€2,129 | +8.5% |
| Profit (loss) carried forward | 14 | €24,911 | €27,040 | +€2,129 | +8.5% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €34,507 | €48,225 | +€13,717 | +39.8% |
| Amounts payable within one year | 42/48 | €22,507 | €48,225 | +€25,717 | +114.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | €20,008 | +€20,008 | |
| Trade debts | 44 | €471 | €3,275 | +€2,803 | +594.7% |
| Suppliers | 440/4 | €471 | €3,275 | +€2,803 | +594.7% |
| Taxes, remuneration and social security | 45 | €22,036 | €24,942 | +€2,906 | +13.2% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €22,036 | €24,942 | +€2,906 | +13.2% |
| Accrued charges and deferred income | 492/3 | €12,000 | €0 | -€12,000 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,361 | €42,004 | +€5,643 | +15.5% |
| Remuneration, social security and pensions | 62 | €194,833 | €238,987 | +€44,154 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,869 | €4,864 | -€4 | -0.1% |
| Other operating charges | 640/8 | €20 | €61 | +€41 | +204.3% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €211,911 | €247,329 | +€35,418 | +16.7% |
| Operating profit (loss) | 9901 | €6,189 | €3,416 | -€2,773 | -44.8% |
| Financial income | 75/76B | €11 | €159 | +€148 | +1367.2% |
| Recurring financial income | 75 | €11 | €159 | +€148 | +1367.2% |
| Financial charges | 65/66B | €1,447 | €1,446 | -€1 | -0.1% |
| Recurring financial charges | 65 | €1,447 | €1,446 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €4,753 | €2,129 | -€2,624 | -55.2% |
| Profit (loss) for the period | 9904 | €4,753 | €2,129 | -€2,624 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,753 | €2,129 | -€2,624 | -55.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.