FB MOTORS: 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 MOTORS
Largest movements
- Receivables within one year -€12,498
down €12,498 (-91.2%), from €13,698 to €1,200
of which Other amounts receivable: -€7,562
- Stocks and contracts -€9,559
down €9,559 (-19.8%), from €48,325 to €38,766
- Cash +€9,396
up €9,396 (+53.1%), from €17,702 to €27,098
mainly Receivables within one year (+€12,498) and Stocks and contracts (+€9,559)
- Tangible fixed assets -€1,666
down €1,666 (-36.4%), from €4,583 to €2,917
- Trade debts -€19,727
down €19,727 (-58.4%), from €33,787 to €14,060
- Accrued charges and deferred income +€6,509
new in 2025: €6,509
- Profit (loss) carried forward +€1,522
up €1,522 (+27.4%), from €5,564 to €7,086
- Other debts -€1,000
down €1,000 (-6.0%), from €16,539 to €15,539
- Tax, wage and social debts -€897
down €897 (-63.8%), from €1,406 to €509
- Gross operating margin -€3,766
down €3,766 (-45.8%), from €8,218 to €4,452
- Depreciation +€1,250
up €1,250 (+300%), from €417 to €1,667
- Taxes -€1,178
down €1,178 (-83.8%), from €1,406 to €228
- Financial charges +€126
up €126 (+419%), from €30 to €156
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 | €87,296 | €73,703 | -€13,593 | -15.6% |
| Fixed assets | 21/28 | €4,583 | €2,917 | -€1,666 | -36.4% |
| Tangible fixed assets | 22/27 | €4,583 | €2,917 | -€1,666 | -36.4% |
| Furniture and vehicles | 24 | €4,583 | €2,917 | -€1,666 | -36.4% |
| Current assets | 29/58 | €82,713 | €70,787 | -€11,926 | -14.4% |
| Stocks and contracts in progress | 3 | €48,325 | €38,766 | -€9,559 | -19.8% |
| Stocks | 30/36 | €48,325 | €38,766 | -€9,559 | -19.8% |
| Amounts receivable within one year | 40/41 | €13,698 | €1,200 | -€12,498 | -91.2% |
| Trade receivables | 40 | €6,136 | €1,200 | -€4,936 | -80.4% |
| Other amounts receivable | 41 | €7,562 | - | -€7,562 | |
| Cash at bank and in hand | 54/58 | €17,702 | €27,098 | +€9,396 | +53.1% |
| Deferred charges and accrued income | 490/1 | €2,988 | €3,722 | +€734 | +24.6% |
| Total equity and liabilities | 10/49 | €87,296 | €73,703 | -€13,593 | -15.6% |
| Equity | 10/15 | €35,564 | €37,086 | +€1,522 | +4.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,564 | €7,086 | +€1,522 | +27.4% |
| Amounts payable | 17/49 | €51,732 | €36,617 | -€15,115 | -29.2% |
| Amounts payable within one year | 42/48 | €51,732 | €30,108 | -€21,624 | -41.8% |
| Trade debts | 44 | €33,787 | €14,060 | -€19,727 | -58.4% |
| Suppliers | 440/4 | €33,787 | €14,060 | -€19,727 | -58.4% |
| Taxes, remuneration and social security | 45 | €1,406 | €509 | -€897 | -63.8% |
| Taxes | 450/3 | €1,406 | €509 | -€897 | -63.8% |
| Other amounts payable | 47/48 | €16,539 | €15,539 | -€1,000 | -6.0% |
| Accrued charges and deferred income | 492/3 | - | €6,509 | +€6,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €417 | €1,667 | +€1,250 | +300% |
| Other operating charges | 640/8 | €812 | €880 | +€68 | +8.3% |
| Gross operating margin | 9900 | €8,218 | €4,452 | -€3,766 | -45.8% |
| Operating profit (loss) | 9901 | €6,989 | €1,905 | -€5,084 | -72.7% |
| Financial income | 75/76B | €11 | €1 | -€10 | -95.2% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -95.2% |
| Financial charges | 65/66B | €30 | €156 | +€126 | +419% |
| Recurring financial charges | 65 | €30 | €156 | +€126 | +419% |
| Profit (loss) for the period before taxes | 9903 | €6,970 | €1,750 | -€5,220 | -74.9% |
| Income taxes | 67/77 | €1,406 | €228 | -€1,178 | -83.8% |
| Profit (loss) for the period | 9904 | €5,564 | €1,522 | -€4,042 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,564 | €1,522 | -€4,042 | -72.6% |
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 17 October 2026 via checked.be.