FABRY CONSEILS: 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.
FABRY CONSEILS
Largest movements
- Current investments -€120,000
no longer reported in 2025 (was €120,000)
- Cash -€28,267
down €28,267 (-26.8%), from €105,521 to €77,254
mainly Other debts (-€150,000) and Debts after one year (-€23,752)
- Tangible fixed assets -€16,873
down €16,873 (-5.6%), from €302,959 to €286,086
- Other debts -€150,000
down €150,000 (-95.9%), from €156,413 to €6,413
- Debts after one year -€23,752
down €23,752 (-14.4%), from €165,236 to €141,484
- Profit (loss) carried forward +€9,163
up €9,163 (+5.8%), from €158,826 to €167,989
- Gross operating margin +€2,762
up €2,762 (+9.1%), from €30,513 to €33,275
- Financial income -€2,179
down €2,179 (-65.4%), from €3,334 to €1,155
- Depreciation -€403
down €403 (-2.3%), from €17,276 to €16,873
- Taxes +€394
up €394 (+13.0%), from €3,018 to €3,411
- Financial charges -€346
down €346 (-11.2%), from €3,085 to €2,739
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 | €529,481 | €363,340 | -€166,141 | -31.4% |
| Fixed assets | 21/28 | €302,959 | €286,086 | -€16,873 | -5.6% |
| Tangible fixed assets | 22/27 | €302,959 | €286,086 | -€16,873 | -5.6% |
| Land and buildings | 22 | €302,959 | €286,086 | -€16,873 | -5.6% |
| Current assets | 29/58 | €226,521 | €77,254 | -€149,267 | -65.9% |
| Amounts receivable within one year | 40/41 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Current investments | 50/53 | €120,000 | - | -€120,000 | |
| Cash at bank and in hand | 54/58 | €105,521 | €77,254 | -€28,267 | -26.8% |
| Total equity and liabilities | 10/49 | €529,481 | €363,340 | -€166,141 | -31.4% |
| Equity | 10/15 | €179,286 | €188,449 | +€9,163 | +5.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,826 | €167,989 | +€9,163 | +5.8% |
| Amounts payable | 17/49 | €350,195 | €174,891 | -€175,304 | -50.1% |
| Amounts payable after more than one year | 17 | €165,236 | €141,484 | -€23,752 | -14.4% |
| Financial debts | 170/4 | €165,236 | €141,484 | -€23,752 | -14.4% |
| Amounts payable within one year | 42/48 | €184,958 | €33,406 | -€151,552 | -81.9% |
| Current portion of amounts payable after more than one year | 42 | €25,572 | €23,752 | -€1,820 | -7.1% |
| Taxes, remuneration and social security | 45 | €2,973 | €3,241 | +€268 | +9.0% |
| Taxes | 450/3 | €2,973 | €3,241 | +€268 | +9.0% |
| Other amounts payable | 47/48 | €156,413 | €6,413 | -€150,000 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,276 | €16,873 | -€403 | -2.3% |
| Other operating charges | 640/8 | €2,167 | €2,242 | +€75 | +3.5% |
| Gross operating margin | 9900 | €30,513 | €33,275 | +€2,762 | +9.1% |
| Operating profit (loss) | 9901 | €11,069 | €14,159 | +€3,090 | +27.9% |
| Financial income | 75/76B | €3,334 | €1,155 | -€2,179 | -65.4% |
| Recurring financial income | 75 | €3,334 | €1,155 | -€2,179 | -65.4% |
| Financial charges | 65/66B | €3,085 | €2,739 | -€346 | -11.2% |
| Recurring financial charges | 65 | €3,085 | €2,739 | -€346 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €11,318 | €12,575 | +€1,256 | +11.1% |
| Income taxes | 67/77 | €3,018 | €3,411 | +€394 | +13.0% |
| Profit (loss) for the period | 9904 | €8,301 | €9,163 | +€863 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,301 | €9,163 | +€863 | +10.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.