FASOBE: 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.
FASOBE
Largest movements
- Cash -€13,563
down €13,563 (-27.7%), from €48,938 to €35,375
mainly Other debts (-€26,000) and Contributions, distributions and other (-€15,000)
- Receivables within one year -€2,395
down €2,395 (-79.8%), from €3,000 to €605
of which Other amounts receivable: -€3,000
- Other debts -€26,000
no longer reported in 2025 (was €26,000)
- Reserves +€24,000
new in 2025: €24,000
- Contributions -€15,000
down €15,000 (-75.0%), from €20,000 to €5,000
- Profit (loss) carried forward +€818
up €818 (+15.1%), from €5,417 to €6,235
- Gross operating margin +€24,348
up €24,348 (+190%), from €12,842 to €37,190
- Taxes +€8,465
up €8,465 (+264%), from €3,202 to €11,667
- Other operating charges -€597
down €597 (-53.4%), from €1,116 to €520
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 | €51,938 | €35,980 | -€15,958 | -30.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €51,938 | €35,980 | -€15,958 | -30.7% |
| Amounts receivable within one year | 40/41 | €3,000 | €605 | -€2,395 | -79.8% |
| Trade receivables | 40 | - | €605 | +€605 | |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €48,938 | €35,375 | -€13,563 | -27.7% |
| Total equity and liabilities | 10/49 | €51,938 | €35,980 | -€15,958 | -30.7% |
| Equity | 10/15 | €25,417 | €35,235 | +€9,818 | +38.6% |
| Contributions | 10/11 | €20,000 | €5,000 | -€15,000 | -75.0% |
| Reserves | 13 | - | €24,000 | +€24,000 | |
| Distributable reserves | 133 | - | €24,000 | +€24,000 | |
| Profit (loss) carried forward | 14 | €5,417 | €6,235 | +€818 | +15.1% |
| Amounts payable | 17/49 | €26,521 | €745 | -€25,776 | -97.2% |
| Amounts payable within one year | 42/48 | €26,521 | €745 | -€25,776 | -97.2% |
| Taxes, remuneration and social security | 45 | €521 | €745 | +€224 | +43.0% |
| Taxes | 450/3 | €521 | €745 | +€224 | +43.0% |
| Other amounts payable | 47/48 | €26,000 | - | -€26,000 | |
| Other operating charges | 640/8 | €1,116 | €520 | -€597 | -53.4% |
| Gross operating margin | 9900 | €12,842 | €37,190 | +€24,348 | +190% |
| Operating profit (loss) | 9901 | €11,726 | €36,671 | +€24,945 | +213% |
| Financial charges | 65/66B | €188 | €186 | -€3 | -1.4% |
| Recurring financial charges | 65 | €188 | €186 | -€3 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €11,537 | €36,485 | +€24,947 | +216% |
| Income taxes | 67/77 | €3,202 | €11,667 | +€8,465 | +264% |
| Profit (loss) for the period | 9904 | €8,335 | €24,818 | +€16,483 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €8,335 | €24,818 | +€16,483 | +198% |
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 14 October 2026 via checked.be.