FB BUSINESS: 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 BUSINESS
Largest movements
- Financial fixed assets +€30,515
up €30,515 (+112%), from €27,205 to €57,720
- Tangible fixed assets -€10,145
down €10,145 (-32.3%), from €31,422 to €21,276
- Cash +€7,758
up €7,758 (+208%), from €3,731 to €11,489
mainly Other debts (+€30,900) and Depreciation (+€10,717)
- Receivables within one year +€5,944
up €5,944 (+69.9%), from €8,499 to €14,443
of which Trade receivables: +€5,432
- Other debts +€30,900
up €30,900 (+124%), from €25,000 to €55,900
- Debts after one year -€9,175
down €9,175 (-41.6%), from €22,068 to €12,893
- Tax, wage and social debts +€7,016
up €7,016 (+167%), from €4,193 to €11,209
of which Remuneration and social security: +€6,739
- Trade debts +€2,645
up €2,645 (+296%), from €894 to €3,539
- Profit (loss) carried forward +€1,747
up €1,747 (+26.6%), from €6,568 to €8,314
- Staff costs +€47,343
up €47,343 (+203%), from €23,354 to €70,697
- Gross operating margin +€40,796
up €40,796 (+87.8%), from €46,491 to €87,287
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 | €71,314 | €105,031 | +€33,716 | +47.3% |
| Fixed assets | 21/28 | €58,627 | €78,997 | +€20,370 | +34.7% |
| Tangible fixed assets | 22/27 | €31,422 | €21,276 | -€10,145 | -32.3% |
| Furniture and vehicles | 24 | €31,422 | €21,276 | -€10,145 | -32.3% |
| Financial fixed assets | 28 | €27,205 | €57,720 | +€30,515 | +112% |
| Current assets | 29/58 | €12,687 | €26,034 | +€13,346 | +105% |
| Amounts receivable within one year | 40/41 | €8,499 | €14,443 | +€5,944 | +69.9% |
| Trade receivables | 40 | €7,920 | €13,352 | +€5,432 | +68.6% |
| Other amounts receivable | 41 | €579 | €1,091 | +€512 | +88.5% |
| Cash at bank and in hand | 54/58 | €3,731 | €11,489 | +€7,758 | +208% |
| Deferred charges and accrued income | 490/1 | €457 | €102 | -€355 | -77.7% |
| Total equity and liabilities | 10/49 | €71,314 | €105,031 | +€33,716 | +47.3% |
| Equity | 10/15 | €10,568 | €12,314 | +€1,747 | +16.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,568 | €8,314 | +€1,747 | +26.6% |
| Amounts payable | 17/49 | €60,747 | €92,716 | +€31,970 | +52.6% |
| Amounts payable after more than one year | 17 | €22,068 | €12,893 | -€9,175 | -41.6% |
| Financial debts | 170/4 | €22,068 | €12,893 | -€9,175 | -41.6% |
| Amounts payable within one year | 42/48 | €38,678 | €79,823 | +€41,145 | +106% |
| Financial debts | 43 | €8,591 | €9,175 | +€585 | +6.8% |
| Credit institutions | 430/8 | €8,591 | €9,175 | +€585 | +6.8% |
| Trade debts | 44 | €894 | €3,539 | +€2,645 | +296% |
| Suppliers | 440/4 | €894 | €3,539 | +€2,645 | +296% |
| Taxes, remuneration and social security | 45 | €4,193 | €11,209 | +€7,016 | +167% |
| Taxes | 450/3 | €1,350 | €1,627 | +€277 | +20.5% |
| Remuneration and social security | 454/9 | €2,843 | €9,582 | +€6,739 | +237% |
| Other amounts payable | 47/48 | €25,000 | €55,900 | +€30,900 | +124% |
| Remuneration, social security and pensions | 62 | €23,354 | €70,697 | +€47,343 | +203% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,032 | €10,717 | -€315 | -2.9% |
| Other operating charges | 640/8 | €578 | €100 | -€478 | -82.7% |
| Gross operating margin | 9900 | €46,491 | €87,287 | +€40,796 | +87.8% |
| Operating profit (loss) | 9901 | €11,527 | €5,773 | -€5,755 | -49.9% |
| Financial income | 75/76B | €43 | €318 | +€275 | +635% |
| Recurring financial income | 75 | €43 | €318 | +€275 | +635% |
| Financial charges | 65/66B | €2,549 | €2,217 | -€332 | -13.0% |
| Recurring financial charges | 65 | €2,549 | €2,217 | -€332 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €9,022 | €3,874 | -€5,149 | -57.1% |
| Income taxes | 67/77 | €2,455 | €2,127 | -€328 | -13.4% |
| Profit (loss) for the period | 9904 | €6,568 | €1,747 | -€4,821 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,568 | €1,747 | -€4,821 | -73.4% |
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 26 October 2026 via checked.be.