FABULA BOUW: 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.
FABULA BOUW
Largest movements
- Receivables within one year +€60,680
up €60,680 (+150%), from €40,493 to €101,173
of which Trade receivables: +€59,586
- Cash -€8,958
down €8,958 (-26.9%), from €33,354 to €24,396
mainly Receivables within one year (-€60,680) and Accrued charges and deferred income (-€10,500)
- Reserves +€32,571
up €32,571 (+161%), from €20,273 to €52,844
- Trade debts +€15,693
up €15,693 (+69.6%), from €22,557 to €38,250
- Accrued charges and deferred income -€10,500
no longer reported in 2024 (was €10,500)
- Tax, wage and social debts +€10,273
up €10,273 (+90.2%), from €11,388 to €21,661
of which Taxes: +€7,318
- Other debts +€3,518
new in 2024: €3,518
- Gross operating margin +€47,635
up €47,635 (+550%), from €8,660 to €56,294
- Taxes +€17,895
up €17,895 (+404%), from €4,433 to €22,328
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,918 | €127,473 | +€51,555 | +67.9% |
| Fixed assets | 21/28 | €1,479 | €933 | -€546 | -36.9% |
| Tangible fixed assets | 22/27 | €1,479 | €933 | -€546 | -36.9% |
| Plant, machinery and equipment | 23 | €1,479 | €933 | -€546 | -36.9% |
| Current assets | 29/58 | €74,439 | €126,540 | +€52,101 | +70.0% |
| Amounts receivable within one year | 40/41 | €40,493 | €101,173 | +€60,680 | +150% |
| Trade receivables | 40 | €29,346 | €88,932 | +€59,586 | +203% |
| Other amounts receivable | 41 | €11,147 | €12,241 | +€1,094 | +9.8% |
| Cash at bank and in hand | 54/58 | €33,354 | €24,396 | -€8,958 | -26.9% |
| Deferred charges and accrued income | 490/1 | €592 | €970 | +€378 | +63.9% |
| Total equity and liabilities | 10/49 | €75,918 | €127,473 | +€51,555 | +67.9% |
| Equity | 10/15 | €26,473 | €59,044 | +€32,571 | +123% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,273 | €52,844 | +€32,571 | +161% |
| Distributable reserves | 133 | €20,273 | €52,844 | +€32,571 | +161% |
| Amounts payable | 17/49 | €49,445 | €68,429 | +€18,984 | +38.4% |
| Amounts payable within one year | 42/48 | €38,945 | €68,429 | +€29,484 | +75.7% |
| Trade debts | 44 | €22,557 | €38,250 | +€15,693 | +69.6% |
| Suppliers | 440/4 | €22,557 | €38,250 | +€15,693 | +69.6% |
| Advances received on contracts in progress | 46 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,388 | €21,661 | +€10,273 | +90.2% |
| Taxes | 450/3 | €11,388 | €18,706 | +€7,318 | +64.3% |
| Remuneration and social security | 454/9 | - | €2,955 | +€2,955 | |
| Other amounts payable | 47/48 | - | €3,518 | +€3,518 | |
| Accrued charges and deferred income | 492/3 | €10,500 | - | -€10,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176 | €546 | +€369 | +209% |
| Other operating charges | 640/8 | €533 | €591 | +€58 | +10.9% |
| Gross operating margin | 9900 | €8,660 | €56,294 | +€47,635 | +550% |
| Operating profit (loss) | 9901 | €7,950 | €55,157 | +€47,207 | +594% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €413 | €258 | -€155 | -37.4% |
| Recurring financial charges | 65 | €413 | €258 | -€155 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €7,537 | €54,899 | +€47,362 | +628% |
| Income taxes | 67/77 | €4,433 | €22,328 | +€17,895 | +404% |
| Profit (loss) for the period | 9904 | €3,104 | €32,571 | +€29,466 | +949% |
| Profit (loss) for the period to be appropriated | 9905 | €3,104 | €32,571 | +€29,466 | +949% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.