FABRIO: 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.
FABRIO
Largest movements
- Cash +€50,605
up €50,605 (+160%), from €31,568 to €82,173
mainly Tax, wage and social debts (+€109,411) and Stocks and contracts (+€30,000)
- Stocks and contracts -€30,000
down €30,000 (-92.3%), from €32,500 to €2,500
of which Contracts in progress: -€30,000
- Tangible fixed assets -€15,579
down €15,579 (-7.4%), from €210,551 to €194,972
- Receivables within one year -€13,381
down €13,381 (-6.4%), from €209,948 to €196,566
of which Other amounts receivable: -€12,516
- Tax, wage and social debts +€109,411
up €109,411 (+3,296%), from €3,320 to €112,731
of which Taxes: +€110,610
- Provisions -€83,947
down €83,947 (-100%), from €83,947 to €0
- Reserves -€23,365
down €23,365 (-9.2%), from €253,828 to €230,463
of which Tax-exempt reserves: -€251,842
- Other debts -€7,347
down €7,347 (-100%), from €7,347 to €0
- Turnover +€405,000
new in 2025: €405,000
- Purchases and services +€330,939
new in 2025: €330,939
- Taxes +€112,394
up €112,394, from -€274 to €112,120
- Staff costs -€20,712
down €20,712 (-38.9%), from €53,203 to €32,491
- Gross operating margin -€16,262
down €16,262 (-21.7%), from €74,818 to €58,556
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 | €485,235 | €479,443 | -€5,792 | -1.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €210,551 | €194,972 | -€15,579 | -7.4% |
| Tangible fixed assets | 22/27 | €210,551 | €194,972 | -€15,579 | -7.4% |
| Land and buildings | 22 | €190,724 | €183,020 | -€7,704 | -4.0% |
| Plant, machinery and equipment | 23 | €1,164 | €769 | -€395 | -33.9% |
| Furniture and vehicles | 24 | €11,222 | €6,783 | -€4,439 | -39.6% |
| Leasing and similar rights | 25 | €7,442 | €4,400 | -€3,042 | -40.9% |
| Current assets | 29/58 | €274,683 | €284,471 | +€9,787 | +3.6% |
| Stocks and contracts in progress | 3 | €32,500 | €2,500 | -€30,000 | -92.3% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Contracts in progress | 37 | €30,000 | €0 | -€30,000 | -100% |
| Amounts receivable within one year | 40/41 | €209,948 | €196,566 | -€13,381 | -6.4% |
| Trade receivables | 40 | €20,866 | €20,000 | -€866 | -4.1% |
| Other amounts receivable | 41 | €189,082 | €176,566 | -€12,516 | -6.6% |
| Cash at bank and in hand | 54/58 | €31,568 | €82,173 | +€50,605 | +160% |
| Deferred charges and accrued income | 490/1 | €668 | €3,232 | +€2,564 | +384% |
| Total equity and liabilities | 10/49 | €485,235 | €479,443 | -€5,792 | -1.2% |
| Equity | 10/15 | €368,333 | €344,967 | -€23,365 | -6.3% |
| Contributions | 10/11 | €85,771 | €85,771 | = | 0.0% |
| Capital | 10 | €85,771 | €85,771 | = | 0.0% |
| Issued capital | 100 | €85,771 | €85,771 | = | 0.0% |
| Reserves | 13 | €253,828 | €230,463 | -€23,365 | -9.2% |
| Non-distributable reserves | 130/1 | €1,987 | €1,987 | = | 0.0% |
| Legal reserve | 130 | €1,987 | €1,987 | = | 0.0% |
| Tax-exempt reserves | 132 | €251,842 | €0 | -€251,842 | -100% |
| Distributable reserves | 133 | - | €228,476 | +€228,476 | |
| Profit (loss) carried forward | 14 | €28,733 | €28,733 | = | 0.0% |
| Provisions and deferred taxes | 16 | €83,947 | €0 | -€83,947 | -100% |
| Deferred taxes | 168 | €83,947 | €0 | -€83,947 | -100% |
| Amounts payable | 17/49 | €32,955 | €134,475 | +€101,520 | +308% |
| Amounts payable after more than one year | 17 | €4,601 | €1,379 | -€3,223 | -70.0% |
| Financial debts | 170/4 | €4,601 | €1,379 | -€3,223 | -70.0% |
| Amounts payable within one year | 42/48 | €28,354 | €133,097 | +€104,743 | +369% |
| Current portion of amounts payable after more than one year | 42 | €3,105 | €3,223 | +€118 | +3.8% |
| Trade debts | 44 | €14,582 | €17,144 | +€2,561 | +17.6% |
| Suppliers | 440/4 | €14,582 | €17,144 | +€2,561 | +17.6% |
| Taxes, remuneration and social security | 45 | €3,320 | €112,731 | +€109,411 | +3,296% |
| Taxes | 450/3 | €1,991 | €112,601 | +€110,610 | +5,556% |
| Remuneration and social security | 454/9 | €1,329 | €130 | -€1,199 | -90.2% |
| Other amounts payable | 47/48 | €7,347 | €0 | -€7,347 | -100% |
| Turnover | 70 | - | €405,000 | +€405,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €330,939 | +€330,939 | |
| Remuneration, social security and pensions | 62 | €53,203 | €32,491 | -€20,712 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,579 | €15,579 | = | 0.0% |
| Other operating charges | 640/8 | €3,257 | €2,781 | -€476 | -14.6% |
| Gross operating margin | 9900 | €74,818 | €58,556 | -€16,262 | -21.7% |
| Operating profit (loss) | 9901 | €2,779 | €7,705 | +€4,926 | +177% |
| Financial income | 75/76B | €112 | €114 | +€2 | +1.6% |
| Recurring financial income | 75 | €112 | €114 | +€2 | +1.6% |
| Financial charges | 65/66B | €4,787 | €3,012 | -€1,775 | -37.1% |
| Recurring financial charges | 65 | €4,787 | €3,012 | -€1,775 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,896 | €4,807 | +€6,703 | |
| Transfer from deferred taxes | 780 | €3,885 | €83,947 | +€80,062 | +2,061% |
| Income taxes | 67/77 | -€274 | €112,120 | +€112,394 | |
| Profit (loss) for the period | 9904 | €2,264 | -€23,365 | -€25,629 | |
| Transfer from tax-exempt reserves | 789 | €11,656 | €251,842 | +€240,185 | +2,061% |
| Profit (loss) for the period to be appropriated | 9905 | €13,921 | €228,476 | +€214,556 | +1,541% |
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.