FABROCA: 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.
FABROCA
Largest movements
- Stocks and contracts -€82,900
down €82,900 (-26.6%), from €311,744 to €228,844
- Receivables within one year +€60,744
up €60,744 (+69.5%), from €87,423 to €148,168
of which Trade receivables: +€37,720
- Tangible fixed assets +€26,842
up €26,842 (+2.4%), from €1.1m to €1.2m
of which Furniture and vehicles: +€72,023
- Profit (loss) carried forward +€130,537
up €130,537 (+15.8%), from €825,886 to €956,423
- Trade debts -€130,228
down €130,228 (-53.3%), from €244,221 to €113,993
- Current portion of long-term debt +€19,529
up €19,529 (+45.4%), from €43,000 to €62,529
- Gross operating margin +€71,133
up €71,133 (+27.4%), from €259,854 to €330,987
- Depreciation -€11,246
down €11,246 (-18.2%), from €61,717 to €50,470
- Taxes +€9,117
up €9,117 (+32.7%), from €27,846 to €36,963
- Staff costs +€7,230
up €7,230 (+8.3%), from €86,998 to €94,228
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 | €1,644,845 | €1,653,202 | +€8,358 | +0.5% |
| Fixed assets | 21/28 | €1,128,876 | €1,155,718 | +€26,842 | +2.4% |
| Tangible fixed assets | 22/27 | €1,128,840 | €1,155,682 | +€26,842 | +2.4% |
| Land and buildings | 22 | €996,134 | €991,214 | -€4,921 | -0.5% |
| Plant, machinery and equipment | 23 | €122,928 | €82,668 | -€40,261 | -32.8% |
| Furniture and vehicles | 24 | €9,777 | €81,800 | +€72,023 | +736.6% |
| Financial fixed assets | 28 | €36 | €36 | = | 0.0% |
| Current assets | 29/58 | €515,969 | €497,485 | -€18,484 | -3.6% |
| Stocks and contracts in progress | 3 | €311,744 | €228,844 | -€82,900 | -26.6% |
| Stocks | 30/36 | €311,744 | €228,844 | -€82,900 | -26.6% |
| Amounts receivable within one year | 40/41 | €87,423 | €148,168 | +€60,744 | +69.5% |
| Trade receivables | 40 | €44,428 | €82,148 | +€37,720 | +84.9% |
| Other amounts receivable | 41 | €42,996 | €66,020 | +€23,024 | +53.5% |
| Cash at bank and in hand | 54/58 | €116,802 | €120,473 | +€3,672 | +3.1% |
| Total equity and liabilities | 10/49 | €1,644,845 | €1,653,202 | +€8,358 | +0.5% |
| Equity | 10/15 | €916,988 | €1,047,525 | +€130,537 | +14.2% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Outside capital | 11 | €22,310 | €22,310 | = | 0.0% |
| Other | 1109/19 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €68,792 | €68,792 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,231 | €2,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,231 | €2,231 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,561 | €7,561 | = | 0.0% |
| Distributable reserves | 133 | €59,000 | €59,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €825,886 | €956,423 | +€130,537 | +15.8% |
| Provisions and deferred taxes | 16 | €32,652 | €32,652 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €32,652 | €32,652 | = | 0.0% |
| Pensions and similar obligations | 160 | €32,652 | €32,652 | = | 0.0% |
| Amounts payable | 17/49 | €695,204 | €573,025 | -€122,180 | -17.6% |
| Amounts payable after more than one year | 17 | €365,500 | €370,334 | +€4,833 | +1.3% |
| Financial debts | 170/4 | €365,500 | €370,334 | +€4,833 | +1.3% |
| Amounts payable within one year | 42/48 | €329,704 | €202,691 | -€127,013 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €43,000 | €62,529 | +€19,529 | +45.4% |
| Trade debts | 44 | €244,221 | €113,993 | -€130,228 | -53.3% |
| Suppliers | 440/4 | €244,221 | €113,993 | -€130,228 | -53.3% |
| Taxes, remuneration and social security | 45 | €42,483 | €26,169 | -€16,314 | -38.4% |
| Taxes | 450/3 | €28,235 | €11,342 | -€16,893 | -59.8% |
| Remuneration and social security | 454/9 | €14,248 | €14,827 | +€579 | +4.1% |
| Remuneration, social security and pensions | 62 | €86,998 | €94,228 | +€7,230 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,717 | €50,470 | -€11,246 | -18.2% |
| Other operating charges | 640/8 | €9,060 | €11,660 | +€2,600 | +28.7% |
| Gross operating margin | 9900 | €259,854 | €330,987 | +€71,133 | +27.4% |
| Operating profit (loss) | 9901 | €102,079 | €174,628 | +€72,549 | +71.1% |
| Financial income | 75/76B | €1,179 | €3,429 | +€2,250 | +190.8% |
| Recurring financial income | 75 | €1,179 | €3,429 | +€2,250 | +190.8% |
| Financial charges | 65/66B | €9,663 | €10,602 | +€938 | +9.7% |
| Recurring financial charges | 65 | €9,663 | €10,602 | +€938 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €93,595 | €167,455 | +€73,860 | +78.9% |
| Income taxes | 67/77 | €27,846 | €36,963 | +€9,117 | +32.7% |
| Profit (loss) for the period | 9904 | €65,749 | €130,492 | +€64,743 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,749 | €130,492 | +€64,743 | +98.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.