FB AGENCY: 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.
FB AGENCY
Largest movements
- Cash +€52,374
up €52,374 (+120.0%), from €43,659 to €96,033
mainly Receivables within one year (+€50,015) and Net result for the year (+€43,112)
- Receivables within one year -€50,015
down €50,015 (-44.1%), from €113,490 to €63,475
of which Trade receivables: -€60,239
- Tangible fixed assets +€37,029
up €37,029 (+8.6%), from €429,905 to €466,934
of which Land and buildings: +€45,313
- Deferred charges and accrued income -€7,694
down €7,694 (-21.8%), from €35,349 to €27,655
- Trade debts -€31,360
down €31,360 (-42.9%), from €73,039 to €41,679
- Other debts +€28,418
up €28,418 (+1568.4%), from €1,812 to €30,230
- Debts after one year +€24,909
up €24,909 (+12.4%), from €200,173 to €225,082
- Current portion of long-term debt +€16,063
up €16,063 (+41.9%), from €38,371 to €54,434
- Tax, wage and social debts -€13,380
down €13,380 (-33.4%), from €40,094 to €26,714
- Gross operating margin -€85,444
down €85,444 (-43.3%), from €197,143 to €111,699
- Taxes -€27,623
down €27,623 (-62.4%), from €44,238 to €16,616
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €622,533 | €654,096 | +€31,564 | +5.1% |
| Fixed assets | 21/28 | €430,035 | €466,934 | +€36,899 | +8.6% |
| Intangible fixed assets | 21 | €129 | - | -€129 | |
| Tangible fixed assets | 22/27 | €429,905 | €466,934 | +€37,029 | +8.6% |
| Land and buildings | 22 | €355,799 | €401,112 | +€45,313 | +12.7% |
| Plant, machinery and equipment | 23 | €56,444 | €54,294 | -€2,150 | -3.8% |
| Furniture and vehicles | 24 | €17,662 | €11,527 | -€6,134 | -34.7% |
| Current assets | 29/58 | €192,498 | €187,163 | -€5,335 | -2.8% |
| Amounts receivable within one year | 40/41 | €113,490 | €63,475 | -€50,015 | -44.1% |
| Trade receivables | 40 | €110,279 | €50,041 | -€60,239 | -54.6% |
| Other amounts receivable | 41 | €3,211 | €13,434 | +€10,224 | +318.4% |
| Cash at bank and in hand | 54/58 | €43,659 | €96,033 | +€52,374 | +120.0% |
| Deferred charges and accrued income | 490/1 | €35,349 | €27,655 | -€7,694 | -21.8% |
| Total equity and liabilities | 10/49 | €622,533 | €654,096 | +€31,564 | +5.1% |
| Equity | 10/15 | €268,388 | €275,458 | +€7,070 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248,860 | €255,917 | +€7,057 | +2.8% |
| Distributable reserves | 133 | €248,860 | €255,917 | +€7,057 | +2.8% |
| Profit (loss) carried forward | 14 | €928 | €941 | +€12 | +1.3% |
| Amounts payable | 17/49 | €354,144 | €378,638 | +€24,494 | +6.9% |
| Amounts payable after more than one year | 17 | €200,173 | €225,082 | +€24,909 | +12.4% |
| Financial debts | 170/4 | €200,173 | €225,082 | +€24,909 | +12.4% |
| Amounts payable within one year | 42/48 | €153,316 | €153,056 | -€260 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €38,371 | €54,434 | +€16,063 | +41.9% |
| Trade debts | 44 | €73,039 | €41,679 | -€31,360 | -42.9% |
| Suppliers | 440/4 | €73,039 | €41,679 | -€31,360 | -42.9% |
| Taxes, remuneration and social security | 45 | €40,094 | €26,714 | -€13,380 | -33.4% |
| Taxes | 450/3 | €40,094 | €26,714 | -€13,380 | -33.4% |
| Other amounts payable | 47/48 | €1,812 | €30,230 | +€28,418 | +1568.4% |
| Accrued charges and deferred income | 492/3 | €655 | €500 | -€155 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,349 | €34,613 | -€1,736 | -4.8% |
| Other operating charges | 640/8 | €3,812 | €4,252 | +€440 | +11.5% |
| Non-recurring operating charges | 66A | €202 | €399 | +€197 | +97.4% |
| Gross operating margin | 9900 | €197,143 | €111,699 | -€85,444 | -43.3% |
| Operating profit (loss) | 9901 | €156,780 | €72,435 | -€84,345 | -53.8% |
| Financial income | 75/76B | €1 | €5 | +€4 | +516.7% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +516.7% |
| Financial charges | 65/66B | €13,202 | €12,712 | -€490 | -3.7% |
| Recurring financial charges | 65 | €13,202 | €12,712 | -€490 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €143,579 | €59,728 | -€83,851 | -58.4% |
| Income taxes | 67/77 | €44,238 | €16,616 | -€27,623 | -62.4% |
| Profit (loss) for the period | 9904 | €99,341 | €43,112 | -€56,228 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,341 | €43,112 | -€56,228 | -56.6% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.