FABRYCO: 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.
FABRYCO
Largest movements
- Receivables within one year +€12,925
up €12,925 (+15.0%), from €86,332 to €99,257
of which Other amounts receivable: +€45,689
- Cash -€7,617
down €7,617 (-64.2%), from €11,856 to €4,239
mainly Trade debts (-€14,600) and Receivables within one year (-€12,925)
- Financial fixed assets -€3,000
down €3,000 (-32.5%), from €9,230 to €6,230
- Short-term financial debts +€30,000
up €30,000 (+150.0%), from €20,000 to €50,000
- Trade debts -€14,600
down €14,600 (-94.6%), from €15,435 to €835
- Tax, wage and social debts -€11,073
down €11,073 (-39.2%), from €28,236 to €17,164
- Other debts -€6,500
no longer reported in 2025 (was €6,500)
- Profit (loss) carried forward +€3,585
up €3,585 (+1.5%), from -€237,051 to -€233,466
- Turnover +€144,418
new in 2025: €144,418
- Purchases and services +€127,840
new in 2025: €127,840
- Gross operating margin -€28,520
down €28,520 (-63.2%), from €45,098 to €16,578
- Financial charges -€4,512
down €4,512 (-52.8%), from €8,547 to €4,036
of which Financial charges: -€4,512
- Taxes -€3,117
down €3,117 (-34.5%), from €9,045 to €5,928
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 | €111,797 | €113,210 | +€1,413 | +1.3% |
| Fixed assets | 21/28 | €13,177 | €9,277 | -€3,900 | -29.6% |
| Tangible fixed assets | 22/27 | €3,947 | €3,047 | -€900 | -22.8% |
| Furniture and vehicles | 24 | €3,947 | €3,047 | -€900 | -22.8% |
| Financial fixed assets | 28 | €9,230 | €6,230 | -€3,000 | -32.5% |
| Current assets | 29/58 | €98,620 | €103,933 | +€5,313 | +5.4% |
| Amounts receivable within one year | 40/41 | €86,332 | €99,257 | +€12,925 | +15.0% |
| Trade receivables | 40 | €44,490 | €11,726 | -€32,764 | -73.6% |
| Other amounts receivable | 41 | €41,842 | €87,531 | +€45,689 | +109.2% |
| Cash at bank and in hand | 54/58 | €11,856 | €4,239 | -€7,617 | -64.2% |
| Deferred charges and accrued income | 490/1 | €432 | €437 | +€5 | +1.3% |
| Total equity and liabilities | 10/49 | €111,797 | €113,210 | +€1,413 | +1.3% |
| Equity | 10/15 | €41,626 | €45,211 | +€3,585 | +8.6% |
| Contributions | 10/11 | €252,400 | €252,400 | = | 0.0% |
| Reserves | 13 | €26,277 | €26,277 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,674 | - | -€4,674 | |
| Reserves not available under the articles | 1311 | €4,674 | - | -€4,674 | |
| Tax-exempt reserves | 132 | €9,000 | - | -€9,000 | |
| Distributable reserves | 133 | €12,604 | €26,277 | +€13,674 | +108.5% |
| Profit (loss) carried forward | 14 | -€237,051 | -€233,466 | +€3,585 | +1.5% |
| Amounts payable | 17/49 | €70,171 | €67,998 | -€2,173 | -3.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €70,171 | €67,998 | -€2,173 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €20,000 | €50,000 | +€30,000 | +150.0% |
| Credit institutions | 430/8 | €20,000 | €50,000 | +€30,000 | +150.0% |
| Trade debts | 44 | €15,435 | €835 | -€14,600 | -94.6% |
| Suppliers | 440/4 | €15,435 | €835 | -€14,600 | -94.6% |
| Taxes, remuneration and social security | 45 | €28,236 | €17,164 | -€11,073 | -39.2% |
| Taxes | 450/3 | €28,236 | €17,164 | -€11,073 | -39.2% |
| Other amounts payable | 47/48 | €6,500 | - | -€6,500 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €144,418 | +€144,418 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €127,840 | +€127,840 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553 | €900 | +€347 | +62.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,121 | €2,951 | -€170 | -5.4% |
| Non-recurring operating charges | 66A | - | €2,684 | +€2,684 | |
| Gross operating margin | 9900 | €45,098 | €16,578 | -€28,520 | -63.2% |
| Operating profit (loss) | 9901 | €41,424 | €10,043 | -€31,380 | -75.8% |
| Financial income | 75/76B | €5,923 | €3,506 | -€2,417 | -40.8% |
| Recurring financial income | 75 | €5,923 | €3,506 | -€2,417 | -40.8% |
| Financial charges | 65/66B | €8,547 | €4,036 | -€4,512 | -52.8% |
| Recurring financial charges | 65 | €8,547 | €4,036 | -€4,512 | -52.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €38,799 | €9,513 | -€29,286 | -75.5% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €9,045 | €5,928 | -€3,117 | -34.5% |
| Profit (loss) for the period | 9904 | €29,754 | €3,585 | -€26,169 | -87.9% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €29,754 | €3,585 | -€26,169 | -87.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.