FABRIMMO: 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.
FABRIMMO
Largest movements
- Tangible fixed assets -€106,999
down €106,999 (-4.2%), from €2.5m to €2.4m
of which Land and buildings: -€104,106
- Cash +€106,413
up €106,413 (+291%), from €36,579 to €142,992
mainly Net result for the year (+€262,541) and Depreciation (+€132,232)
- Receivables within one year -€34,810
down €34,810 (-18.5%), from €188,343 to €153,533
of which Other amounts receivable: -€25,843
- Reserves +€262,541
up €262,541 (+21.6%), from €1.2m to €1.5m
- Other debts -€191,555
down €191,555 (-51.0%), from €375,536 to €183,981
- Debts after one year -€169,754
down €169,754 (-19.5%), from €871,827 to €702,073
- Tax, wage and social debts +€84,676
up €84,676 (+405%), from €20,903 to €105,579
- Gross operating margin +€221,031
up €221,031 (+72.2%), from €306,326 to €527,356
- Taxes +€83,691
up €83,691 (+240%), from €34,841 to €118,532
- Financial charges -€28,240
down €28,240 (-75.9%), from €37,213 to €8,973
- Depreciation +€7,501
up €7,501 (+6.0%), from €124,731 to €132,232
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 | €2,768,625 | €2,733,230 | -€35,396 | -1.3% |
| Fixed assets | 21/28 | €2,543,704 | €2,436,705 | -€106,999 | -4.2% |
| Tangible fixed assets | 22/27 | €2,543,704 | €2,436,705 | -€106,999 | -4.2% |
| Land and buildings | 22 | €2,517,042 | €2,412,936 | -€104,106 | -4.1% |
| Plant, machinery and equipment | 23 | €16,897 | €10,708 | -€6,189 | -36.6% |
| Furniture and vehicles | 24 | €9,764 | €8,061 | -€1,704 | -17.4% |
| Assets under construction and advance payments | 27 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €224,922 | €296,525 | +€71,603 | +31.8% |
| Amounts receivable within one year | 40/41 | €188,343 | €153,533 | -€34,810 | -18.5% |
| Trade receivables | 40 | €79,879 | €70,912 | -€8,967 | -11.2% |
| Other amounts receivable | 41 | €108,464 | €82,621 | -€25,843 | -23.8% |
| Cash at bank and in hand | 54/58 | €36,579 | €142,992 | +€106,413 | +291% |
| Total equity and liabilities | 10/49 | €2,768,625 | €2,733,230 | -€35,396 | -1.3% |
| Equity | 10/15 | €1,287,651 | €1,550,192 | +€262,541 | +20.4% |
| Contributions | 10/11 | €71,882 | €71,882 | = | 0.0% |
| Reserves | 13 | €1,215,769 | €1,478,310 | +€262,541 | +21.6% |
| Distributable reserves | 133 | €1,215,769 | €1,478,310 | +€262,541 | +21.6% |
| Amounts payable | 17/49 | €1,480,974 | €1,183,037 | -€297,937 | -20.1% |
| Amounts payable after more than one year | 17 | €871,827 | €702,073 | -€169,754 | -19.5% |
| Financial debts | 170/4 | €871,827 | €702,073 | -€169,754 | -19.5% |
| Amounts payable within one year | 42/48 | €589,721 | €480,964 | -€108,757 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €168,366 | €169,754 | +€1,388 | +0.8% |
| Trade debts | 44 | €24,916 | €21,650 | -€3,266 | -13.1% |
| Suppliers | 440/4 | €24,916 | €21,650 | -€3,266 | -13.1% |
| Taxes, remuneration and social security | 45 | €20,903 | €105,579 | +€84,676 | +405% |
| Taxes | 450/3 | €20,903 | €105,579 | +€84,676 | +405% |
| Other amounts payable | 47/48 | €375,536 | €183,981 | -€191,555 | -51.0% |
| Accrued charges and deferred income | 492/3 | €19,425 | €0 | -€19,425 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,731 | €132,232 | +€7,501 | +6.0% |
| Other operating charges | 640/8 | €5,016 | €5,079 | +€62 | +1.2% |
| Gross operating margin | 9900 | €306,326 | €527,356 | +€221,031 | +72.2% |
| Operating profit (loss) | 9901 | €176,578 | €390,046 | +€213,468 | +121% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €37,213 | €8,973 | -€28,240 | -75.9% |
| Recurring financial charges | 65 | €37,213 | €8,973 | -€28,240 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | €139,365 | €381,073 | +€241,708 | +173% |
| Income taxes | 67/77 | €34,841 | €118,532 | +€83,691 | +240% |
| Profit (loss) for the period | 9904 | €104,524 | €262,541 | +€158,017 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €104,524 | €262,541 | +€158,017 | +151% |
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 16 October 2026 via checked.be.