FABY +: 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.
FABY +
Largest movements
- Tangible fixed assets +€6,853
up €6,853 (+205%), from €3,346 to €10,199
of which Furniture and vehicles: +€8,033
- Receivables within one year +€5,446
new in 2025: €5,446
- Cash +€584
up €584 (+24.4%), from €2,390 to €2,974
mainly Net result for the year (+€6,284) and Trade debts (+€4,552)
- Deferred charges and accrued income +€447
new in 2025: €447
- Profit (loss) carried forward +€6,284
up €6,284 (+17.6%), from -€35,690 to -€29,407
- Trade debts +€4,552
up €4,552 (+486%), from €937 to €5,488
- Other debts +€2,339
up €2,339 (+10.2%), from €22,942 to €25,282
- Tax, wage and social debts +€245
new in 2025: €245
- Gross operating margin +€2,711
up €2,711 (+41.0%), from €6,608 to €9,318
- Depreciation +€605
up €605 (+35.3%), from €1,711 to €2,316
- Other operating charges -€514
down €514 (-56.3%), from €914 to €400
- Taxes +€245
new in 2025: €245
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 | €6,789 | €20,208 | +€13,419 | +198% |
| Fixed assets | 21/28 | €3,346 | €10,199 | +€6,853 | +205% |
| Tangible fixed assets | 22/27 | €3,346 | €10,199 | +€6,853 | +205% |
| Plant, machinery and equipment | 23 | €3,346 | €2,166 | -€1,180 | -35.3% |
| Furniture and vehicles | 24 | - | €8,033 | +€8,033 | |
| Current assets | 29/58 | €3,443 | €10,010 | +€6,567 | +191% |
| Stocks and contracts in progress | 3 | €1,053 | €1,143 | +€90 | +8.6% |
| Stocks | 30/36 | €1,053 | €1,143 | +€90 | +8.6% |
| Amounts receivable within one year | 40/41 | - | €5,446 | +€5,446 | |
| Trade receivables | 40 | - | €5,446 | +€5,446 | |
| Cash at bank and in hand | 54/58 | €2,390 | €2,974 | +€584 | +24.4% |
| Deferred charges and accrued income | 490/1 | - | €447 | +€447 | |
| Total equity and liabilities | 10/49 | €6,789 | €20,208 | +€13,419 | +198% |
| Equity | 10/15 | -€17,090 | -€10,807 | +€6,284 | +36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,690 | -€29,407 | +€6,284 | +17.6% |
| Amounts payable | 17/49 | €23,879 | €31,015 | +€7,136 | +29.9% |
| Amounts payable within one year | 42/48 | €23,879 | €31,015 | +€7,136 | +29.9% |
| Trade debts | 44 | €937 | €5,488 | +€4,552 | +486% |
| Suppliers | 440/4 | €937 | €5,488 | +€4,552 | +486% |
| Taxes, remuneration and social security | 45 | - | €245 | +€245 | |
| Taxes | 450/3 | - | €245 | +€245 | |
| Other amounts payable | 47/48 | €22,942 | €25,282 | +€2,339 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,711 | €2,316 | +€605 | +35.3% |
| Other operating charges | 640/8 | €914 | €400 | -€514 | -56.3% |
| Gross operating margin | 9900 | €6,608 | €9,318 | +€2,711 | +41.0% |
| Operating profit (loss) | 9901 | €3,983 | €6,603 | +€2,620 | +65.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €67 | €74 | +€7 | +10.2% |
| Recurring financial charges | 65 | €67 | €74 | +€7 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €3,916 | €6,529 | +€2,613 | +66.7% |
| Income taxes | 67/77 | - | €245 | +€245 | |
| Profit (loss) for the period | 9904 | €3,916 | €6,284 | +€2,368 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,916 | €6,284 | +€2,368 | +60.5% |
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 23 October 2026 via checked.be.