FabSquare: 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.
FabSquare
Largest movements
- Cash +€92,303
up €92,303 (+40.2%), from €229,470 to €321,774
mainly Net result for the year (+€275,449) and Other debts (+€171,837)
- Deferred charges and accrued income -€28,112
down €28,112 (-62.0%), from €45,315 to €17,203
- Receivables within one year -€9,515
down €9,515 (-14.1%), from €67,345 to €57,830
of which Trade receivables: -€13,124
- Tangible fixed assets -€7,060
down €7,060 (-32.6%), from €21,633 to €14,573
- Other debts +€171,837
up €171,837 (+83.5%), from €205,883 to €377,719
- Reserves -€99,798
no longer reported in 2025 (was €99,798)
- Tax, wage and social debts -€24,275
down €24,275 (-52.2%), from €46,532 to €22,258
- Gross operating margin -€40,706
down €40,706 (-9.9%), from €411,401 to €370,694
- Taxes -€12,735
down €12,735 (-12.7%), from €99,903 to €87,168
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 | €363,763 | €411,379 | +€47,616 | +13.1% |
| Fixed assets | 21/28 | €21,633 | €14,573 | -€7,060 | -32.6% |
| Tangible fixed assets | 22/27 | €21,633 | €14,573 | -€7,060 | -32.6% |
| Furniture and vehicles | 24 | €21,633 | €14,573 | -€7,060 | -32.6% |
| Current assets | 29/58 | €342,130 | €396,806 | +€54,676 | +16.0% |
| Amounts receivable within one year | 40/41 | €67,345 | €57,830 | -€9,515 | -14.1% |
| Trade receivables | 40 | €63,153 | €50,030 | -€13,124 | -20.8% |
| Other amounts receivable | 41 | €4,192 | €7,800 | +€3,608 | +86.1% |
| Cash at bank and in hand | 54/58 | €229,470 | €321,774 | +€92,303 | +40.2% |
| Deferred charges and accrued income | 490/1 | €45,315 | €17,203 | -€28,112 | -62.0% |
| Total equity and liabilities | 10/49 | €363,763 | €411,379 | +€47,616 | +13.1% |
| Equity | 10/15 | €104,798 | €5,000 | -€99,798 | -95.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €99,798 | - | -€99,798 | |
| Distributable reserves | 133 | €99,798 | - | -€99,798 | |
| Amounts payable | 17/49 | €258,965 | €406,379 | +€147,414 | +56.9% |
| Amounts payable within one year | 42/48 | €258,965 | €406,379 | +€147,414 | +56.9% |
| Trade debts | 44 | €6,550 | €6,402 | -€148 | -2.3% |
| Suppliers | 440/4 | €6,550 | €6,402 | -€148 | -2.3% |
| Taxes, remuneration and social security | 45 | €46,532 | €22,258 | -€24,275 | -52.2% |
| Taxes | 450/3 | €46,532 | €22,258 | -€24,275 | -52.2% |
| Other amounts payable | 47/48 | €205,883 | €377,719 | +€171,837 | +83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,733 | €7,060 | +€3,327 | +89.1% |
| Other operating charges | 640/8 | €2,419 | €939 | -€1,480 | -61.2% |
| Non-recurring operating charges | 66A | -€412 | - | +€412 | |
| Gross operating margin | 9900 | €411,401 | €370,694 | -€40,706 | -9.9% |
| Operating profit (loss) | 9901 | €405,660 | €362,695 | -€42,965 | -10.6% |
| Financial income | 75/76B | €429 | - | -€429 | |
| Recurring financial income | 75 | €429 | - | -€429 | |
| Financial charges | 65/66B | €506 | €78 | -€428 | -84.6% |
| Recurring financial charges | 65 | €506 | €78 | -€428 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €405,584 | €362,617 | -€42,966 | -10.6% |
| Income taxes | 67/77 | €99,903 | €87,168 | -€12,735 | -12.7% |
| Profit (loss) for the period | 9904 | €305,681 | €275,449 | -€30,231 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €305,681 | €275,449 | -€30,231 | -9.9% |
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 2 October 2026 via checked.be.