FASSBEL: 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.
FASSBEL
Largest movements
- Cash -€5,371
down €5,371 (-5.3%), from €102,094 to €96,723
mainly Net result for the year (-€5,436) and Accrued charges and deferred income (-€600)
- Profit (loss) carried forward -€5,436
down €5,436 (-16.7%), from €32,495 to €27,059
- Gross operating margin -€2,024
down €2,024 (-65.7%), from -€3,081 to -€5,105
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 | €102,094 | €96,723 | -€5,371 | -5.3% |
| Current assets | 29/58 | €102,094 | €96,723 | -€5,371 | -5.3% |
| Cash at bank and in hand | 54/58 | €102,094 | €96,723 | -€5,371 | -5.3% |
| Total equity and liabilities | 10/49 | €102,094 | €96,723 | -€5,371 | -5.3% |
| Equity | 10/15 | €100,695 | €95,259 | -€5,436 | -5.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,495 | €27,059 | -€5,436 | -16.7% |
| Amounts payable | 17/49 | €1,399 | €1,464 | +€66 | +4.7% |
| Amounts payable within one year | 42/48 | €799 | €1,464 | +€666 | +83.3% |
| Trade debts | 44 | €799 | €1,464 | +€666 | +83.3% |
| Suppliers | 440/4 | €799 | €1,464 | +€666 | +83.3% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Gross operating margin | 9900 | -€3,081 | -€5,105 | -€2,024 | -65.7% |
| Operating profit (loss) | 9901 | -€3,081 | -€5,105 | -€2,024 | -65.7% |
| Financial charges | 65/66B | €301 | €331 | +€30 | +10.0% |
| Recurring financial charges | 65 | €301 | €331 | +€30 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,382 | -€5,436 | -€2,054 | -60.7% |
| Profit (loss) for the period | 9904 | -€3,382 | -€5,436 | -€2,054 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,382 | -€5,436 | -€2,054 | -60.7% |
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 9 October 2026 via checked.be.