FABRISAC: what changed
Two fiscal 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.
FABRISAC
Largest movements
- Stocks and contracts -€632
down €632 (-14.8%), from €4,260 to €3,628
- Receivables within one year -€443
down €443 (-18.0%), from €2,462 to €2,019
of which Other amounts receivable: -€720
- Cash -€123
no longer reported in 2025 (was €123)
mainly Trade debts (-€4,629) and Net result for the year (-€598)
- Trade debts -€4,629
down €4,629 (-82.6%), from €5,606 to €977
- Other debts +€4,029
up €4,029 (+6.6%), from €61,182 to €65,211
- Profit (loss) carried forward -€598
down €598 (-0.5%), from -€121,916 to -€122,514
- Gross operating margin +€4,807
up €4,807, from -€4,604 to €203
- Financial charges -€613
down €613 (-74.9%), from €818 to €205
- Other operating charges -€576
down €576 (-49.1%), from €1,172 to €596
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.
Cash bridge derived
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 | €6,845 | €5,647 | -€1,198 | -17.5% |
| Current assets | 29/58 | €6,845 | €5,647 | -€1,198 | -17.5% |
| Stocks and contracts in progress | 3 | €4,260 | €3,628 | -€632 | -14.8% |
| Stocks | 30/36 | €4,260 | €3,628 | -€632 | -14.8% |
| Amounts receivable within one year | 40/41 | €2,462 | €2,019 | -€443 | -18.0% |
| Trade receivables | 40 | €905 | €1,182 | +€277 | +30.6% |
| Other amounts receivable | 41 | €1,557 | €837 | -€720 | -46.2% |
| Cash at bank and in hand | 54/58 | €123 | - | -€123 | |
| Total equity and liabilities | 10/49 | €6,845 | €5,647 | -€1,198 | -17.5% |
| Equity | 10/15 | -€59,943 | -€60,541 | -€598 | -1.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,916 | -€122,514 | -€598 | -0.5% |
| Amounts payable | 17/49 | €66,788 | €66,188 | -€600 | -0.9% |
| Amounts payable within one year | 42/48 | €66,788 | €66,188 | -€600 | -0.9% |
| Trade debts | 44 | €5,606 | €977 | -€4,629 | -82.6% |
| Suppliers | 440/4 | €5,606 | €977 | -€4,629 | -82.6% |
| Other amounts payable | 47/48 | €61,182 | €65,211 | +€4,029 | +6.6% |
| Other operating charges | 640/8 | €1,172 | €596 | -€576 | -49.1% |
| Non-recurring operating charges | 66A | €12,943 | - | -€12,943 | |
| Gross operating margin | 9900 | -€4,604 | €203 | +€4,807 | |
| Operating profit (loss) | 9901 | -€18,719 | -€393 | +€18,326 | +97.9% |
| Financial charges | 65/66B | €818 | €205 | -€613 | -74.9% |
| Recurring financial charges | 65 | €818 | €205 | -€613 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,537 | -€598 | +€18,939 | +96.9% |
| Profit (loss) for the period | 9904 | -€19,537 | -€598 | +€18,939 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,537 | -€598 | +€18,939 | +96.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.