FB COMPUTERS: 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.
FB COMPUTERS
Largest movements
- Tangible fixed assets -€18,792
down €18,792 (-15.1%), from €124,219 to €105,426
of which Land and buildings: -€18,792
- Stocks and contracts +€7,914
up €7,914 (+7.1%), from €111,929 to €119,843
- Cash +€5,959
up €5,959 (+11.2%), from €53,210 to €59,169
mainly Depreciation (+€18,792) and Trade debts (+€4,217)
- Receivables within one year +€3,241
up €3,241 (+39.3%), from €8,250 to €11,491
of which Trade receivables: +€2,170
- Tax, wage and social debts -€8,132
down €8,132 (-29.6%), from €27,477 to €19,346
of which Remuneration and social security: -€9,922
- Trade debts +€4,217
up €4,217 (+19.2%), from €21,989 to €26,206
- Current portion of long-term debt -€4,134
no longer reported in 2025 (was €4,134)
- Reserves +€3,991
up €3,991 (+31.4%), from €12,693 to €16,684
of which Distributable reserves: +€3,991
- Staff costs +€7,528
up €7,528 (+6.2%), from €120,868 to €128,396
- Gross operating margin +€7,081
up €7,081 (+4.9%), from €143,345 to €150,426
- Taxes -€4,695
down €4,695, from €188 to -€4,507
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 | €297,793 | €296,114 | -€1,679 | -0.6% |
| Fixed assets | 21/28 | €124,404 | €105,612 | -€18,792 | -15.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €124,219 | €105,426 | -€18,792 | -15.1% |
| Land and buildings | 22 | €115,616 | €96,824 | -€18,792 | -16.3% |
| Furniture and vehicles | 24 | €8,602 | €8,602 | = | 0.0% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €173,389 | €190,502 | +€17,114 | +9.9% |
| Stocks and contracts in progress | 3 | €111,929 | €119,843 | +€7,914 | +7.1% |
| Stocks | 30/36 | €111,929 | €119,843 | +€7,914 | +7.1% |
| Amounts receivable within one year | 40/41 | €8,250 | €11,491 | +€3,241 | +39.3% |
| Trade receivables | 40 | €192 | €2,362 | +€2,170 | +1129.1% |
| Other amounts receivable | 41 | €8,058 | €9,128 | +€1,071 | +13.3% |
| Cash at bank and in hand | 54/58 | €53,210 | €59,169 | +€5,959 | +11.2% |
| Total equity and liabilities | 10/49 | €297,793 | €296,114 | -€1,679 | -0.6% |
| Equity | 10/15 | €226,580 | €230,590 | +€4,010 | +1.8% |
| Contributions | 10/11 | €37,100 | €37,100 | = | 0.0% |
| Reserves | 13 | €12,693 | €16,684 | +€3,991 | +31.4% |
| Non-distributable reserves | 130/1 | €3,710 | €3,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,710 | €3,710 | = | 0.0% |
| Distributable reserves | 133 | €8,983 | €12,974 | +€3,991 | +44.4% |
| Profit (loss) carried forward | 14 | €176,787 | €176,806 | +€19 | 0.0% |
| Amounts payable | 17/49 | €71,213 | €65,524 | -€5,689 | -8.0% |
| Amounts payable within one year | 42/48 | €71,213 | €65,524 | -€5,689 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €4,134 | - | -€4,134 | |
| Financial debts | 43 | €1,250 | €1,667 | +€417 | +33.3% |
| Other loans | 439 | €1,250 | €1,667 | +€417 | +33.3% |
| Trade debts | 44 | €21,989 | €26,206 | +€4,217 | +19.2% |
| Suppliers | 440/4 | €21,989 | €26,206 | +€4,217 | +19.2% |
| Advances received on contracts in progress | 46 | €3,801 | €5,745 | +€1,943 | +51.1% |
| Taxes, remuneration and social security | 45 | €27,477 | €19,346 | -€8,132 | -29.6% |
| Taxes | 450/3 | €602 | €2,392 | +€1,790 | +297.5% |
| Remuneration and social security | 454/9 | €26,876 | €16,954 | -€9,922 | -36.9% |
| Other amounts payable | 47/48 | €12,561 | €12,561 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €120,868 | €128,396 | +€7,528 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,985 | €18,792 | -€193 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15 | +€15 | |
| Other operating charges | 640/8 | €2,083 | €2,477 | +€395 | +19.0% |
| Gross operating margin | 9900 | €143,345 | €150,426 | +€7,081 | +4.9% |
| Operating profit (loss) | 9901 | €1,408 | €745 | -€664 | -47.1% |
| Financial income | 75/76B | €127 | €241 | +€113 | +89.1% |
| Recurring financial income | 75 | €127 | €241 | +€113 | +89.1% |
| Financial charges | 65/66B | €1,345 | €1,502 | +€157 | +11.6% |
| Recurring financial charges | 65 | €1,345 | €1,502 | +€157 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €191 | -€516 | -€707 | |
| Income taxes | 67/77 | €188 | -€4,507 | -€4,695 | |
| Profit (loss) for the period | 9904 | €3 | €3,991 | +€3,988 | +139923.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3 | €3,991 | +€3,988 | +139923.9% |
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 3 October 2026 via checked.be.