FABULIS: 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.
FABULIS
Largest movements
- Receivables within one year -€5,525
down €5,525 (-21.6%), from €25,527 to €20,002
of which Trade receivables: -€4,466
- Tangible fixed assets -€3,439
down €3,439 (-19.1%), from €17,959 to €14,520
- Cash +€1,418
up €1,418 (+40.7%), from €3,483 to €4,901
mainly Receivables within one year (+€5,525) and Depreciation (+€4,969)
- Debts after one year -€4,009
down €4,009 (-40.3%), from €9,956 to €5,947
- Trade debts -€3,274
no longer reported in 2025 (was €3,274)
- Profit (loss) carried forward -€1,139
down €1,139 (-27.0%), from €4,218 to €3,079
- Tax, wage and social debts +€639
up €639 (+382.4%), from €167 to €806
- Gross operating margin +€3,011
up €3,011 (+252.8%), from €1,191 to €4,202
- Depreciation +€1,607
up €1,607 (+47.8%), from €3,362 to €4,969
- Financial income -€819
down €819 (-71.4%), from €1,147 to €328
- Financial charges -€107
down €107 (-13.3%), from €799 to €692
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 | €47,057 | €39,423 | -€7,634 | -16.2% |
| Fixed assets | 21/28 | €17,959 | €14,520 | -€3,439 | -19.1% |
| Tangible fixed assets | 22/27 | €17,959 | €14,520 | -€3,439 | -19.1% |
| Furniture and vehicles | 24 | €17,959 | €14,520 | -€3,439 | -19.1% |
| Current assets | 29/58 | €29,098 | €24,903 | -€4,195 | -14.4% |
| Amounts receivable within one year | 40/41 | €25,527 | €20,002 | -€5,525 | -21.6% |
| Trade receivables | 40 | €18,951 | €14,486 | -€4,466 | -23.6% |
| Other amounts receivable | 41 | €6,576 | €5,516 | -€1,060 | -16.1% |
| Cash at bank and in hand | 54/58 | €3,483 | €4,901 | +€1,418 | +40.7% |
| Deferred charges and accrued income | 490/1 | €87 | - | -€87 | |
| Total equity and liabilities | 10/49 | €47,057 | €39,423 | -€7,634 | -16.2% |
| Equity | 10/15 | €29,800 | €28,661 | -€1,139 | -3.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €5,131 | €5,131 | = | 0.0% |
| Tax-exempt reserves | 132 | €131 | €131 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,218 | €3,079 | -€1,139 | -27.0% |
| Amounts payable | 17/49 | €17,257 | €10,762 | -€6,495 | -37.6% |
| Amounts payable after more than one year | 17 | €9,956 | €5,947 | -€4,009 | -40.3% |
| Financial debts | 170/4 | €9,956 | €5,947 | -€4,009 | -40.3% |
| Amounts payable within one year | 42/48 | €7,301 | €4,815 | -€2,486 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | €3,860 | €4,009 | +€150 | +3.9% |
| Trade debts | 44 | €3,274 | - | -€3,274 | |
| Suppliers | 440/4 | €3,274 | - | -€3,274 | |
| Taxes, remuneration and social security | 45 | €167 | €806 | +€639 | +382.4% |
| Taxes | 450/3 | €167 | €806 | +€639 | +382.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,362 | €4,969 | +€1,607 | +47.8% |
| Gross operating margin | 9900 | €1,191 | €4,202 | +€3,011 | +252.8% |
| Operating profit (loss) | 9901 | -€2,171 | -€767 | +€1,404 | +64.7% |
| Financial income | 75/76B | €1,147 | €328 | -€819 | -71.4% |
| Recurring financial income | 75 | €1,147 | €328 | -€819 | -71.4% |
| Financial charges | 65/66B | €799 | €692 | -€107 | -13.3% |
| Recurring financial charges | 65 | €799 | €692 | -€107 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,822 | -€1,131 | +€691 | +37.9% |
| Income taxes | 67/77 | - | €8 | +€8 | |
| Profit (loss) for the period | 9904 | -€1,822 | -€1,139 | +€683 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,822 | -€1,139 | +€683 | +37.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.