FABRIZIO'S BERINGEN: what changed
FABRIZIO'S BERINGEN
Largest movements
- Receivables within one year -€15,930
down €15,930 (-77.8%), from €20,482 to €4,552
of which Other amounts receivable: -€16,251
- Deferred charges and accrued income -€3,008
down €3,008 (-81.9%), from €3,671 to €663
- Tangible fixed assets -€449
down €449 (-41.3%), from €1,087 to €638
- Other debts -€18,842
no longer reported in 2025 (was €18,842)
- Profit (loss) carried forward +€4,914
up €4,914 (+70.6%), from €6,959 to €11,873
- Accrued charges and deferred income -€2,917
down €2,917 (-93.9%), from €3,108 to €190
- Tax, wage and social debts -€2,541
down €2,541 (-100%), from €2,541 to €0
of which Remuneration and social security: -€1,335
- Gross operating margin -€41,245
down €41,245 (-84.6%), from €48,777 to €7,533
- Staff costs -€31,304
down €31,304, from €29,969 to -€1,335
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,762 | €15,363 | -€19,398 | -55.8% |
| Fixed assets | 21/28 | €1,087 | €638 | -€449 | -41.3% |
| Tangible fixed assets | 22/27 | €1,087 | €638 | -€449 | -41.3% |
| Land and buildings | 22 | €1,087 | €638 | -€449 | -41.3% |
| Current assets | 29/58 | €33,675 | €14,725 | -€18,950 | -56.3% |
| Amounts receivable within one year | 40/41 | €20,482 | €4,552 | -€15,930 | -77.8% |
| Trade receivables | 40 | €739 | €1,061 | +€322 | +43.5% |
| Other amounts receivable | 41 | €19,743 | €3,492 | -€16,251 | -82.3% |
| Cash at bank and in hand | 54/58 | €9,522 | €9,510 | -€12 | -0.1% |
| Deferred charges and accrued income | 490/1 | €3,671 | €663 | -€3,008 | -81.9% |
| Total equity and liabilities | 10/49 | €34,762 | €15,363 | -€19,398 | -55.8% |
| Equity | 10/15 | €10,259 | €15,173 | +€4,914 | +47.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,959 | €11,873 | +€4,914 | +70.6% |
| Amounts payable | 17/49 | €24,503 | €190 | -€24,313 | -99.2% |
| Amounts payable within one year | 42/48 | €21,396 | €0 | -€21,396 | -100% |
| Trade debts | 44 | €13 | €0 | -€13 | -100% |
| Suppliers | 440/4 | €13 | €0 | -€13 | -100% |
| Taxes, remuneration and social security | 45 | €2,541 | €0 | -€2,541 | -100% |
| Taxes | 450/3 | €1,206 | €0 | -€1,206 | -100% |
| Remuneration and social security | 454/9 | €1,335 | - | -€1,335 | |
| Other amounts payable | 47/48 | €18,842 | - | -€18,842 | |
| Accrued charges and deferred income | 492/3 | €3,108 | €190 | -€2,917 | -93.9% |
| Remuneration, social security and pensions | 62 | €29,969 | -€1,335 | -€31,304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €449 | €449 | = | 0.0% |
| Other operating charges | 640/8 | €2,270 | €1,805 | -€465 | -20.5% |
| Gross operating margin | 9900 | €48,777 | €7,533 | -€41,245 | -84.6% |
| Operating profit (loss) | 9901 | €16,089 | €6,614 | -€9,475 | -58.9% |
| Financial income | 75/76B | €16 | €1 | -€15 | -93.6% |
| Recurring financial income | 75 | €16 | €1 | -€15 | -93.6% |
| Financial charges | 65/66B | €567 | €415 | -€152 | -26.8% |
| Recurring financial charges | 65 | €567 | €415 | -€152 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €15,538 | €6,200 | -€9,338 | -60.1% |
| Income taxes | 67/77 | €1,206 | €1,285 | +€79 | +6.6% |
| Profit (loss) for the period | 9904 | €14,332 | €4,914 | -€9,417 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,332 | €4,914 | -€9,417 | -65.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.