FB SOINS: 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 SOINS
Largest movements
- Receivables within one year +€60,913
up €60,913 (+21.1%), from €288,963 to €349,876
of which Other amounts receivable: +€61,075
- Reserves +€52,000
up €52,000 (+25.6%), from €203,460 to €255,460
of which Distributable reserves: +€52,000
- Tax, wage and social debts +€11,037
up €11,037 (+29.5%), from €37,448 to €48,485
- Trade debts -€5,696
down €5,696 (-54.4%), from €10,461 to €4,765
- Gross operating margin +€33,838
up €33,838 (+65.2%), from €51,869 to €85,707
- Taxes +€11,397
up €11,397 (+68.6%), from €16,622 to €28,019
- Other operating charges +€1,059
up €1,059 (+548.7%), from €193 to €1,252
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €289,801 | €350,027 | +€60,226 | +20.8% |
| Fixed assets | 21/28 | €838 | €150 | -€688 | -82.1% |
| Tangible fixed assets | 22/27 | €688 | - | -€688 | |
| Furniture and vehicles | 24 | €615 | - | -€615 | |
| Other tangible fixed assets | 26 | €73 | - | -€73 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €288,963 | €349,877 | +€60,914 | +21.1% |
| Amounts receivable within one year | 40/41 | €288,963 | €349,876 | +€60,913 | +21.1% |
| Trade receivables | 40 | €9,359 | €9,197 | -€162 | -1.7% |
| Other amounts receivable | 41 | €279,604 | €340,679 | +€61,075 | +21.8% |
| Cash at bank and in hand | 54/58 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €289,801 | €350,027 | +€60,226 | +20.8% |
| Equity | 10/15 | €226,055 | €278,420 | +€52,365 | +23.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €203,460 | €255,460 | +€52,000 | +25.6% |
| Tax-exempt reserves | 132 | €360 | €360 | = | 0.0% |
| Distributable reserves | 133 | €203,100 | €255,100 | +€52,000 | +25.6% |
| Profit (loss) carried forward | 14 | €595 | €960 | +€365 | +61.3% |
| Amounts payable | 17/49 | €63,746 | €71,607 | +€7,861 | +12.3% |
| Amounts payable within one year | 42/48 | €63,398 | €67,956 | +€4,558 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €10,475 | €9,714 | -€761 | -7.3% |
| Financial debts | 43 | €5,014 | €4,992 | -€22 | -0.4% |
| Credit institutions | 430/8 | €5,014 | €4,992 | -€22 | -0.4% |
| Trade debts | 44 | €10,461 | €4,765 | -€5,696 | -54.4% |
| Suppliers | 440/4 | €10,461 | €4,765 | -€5,696 | -54.4% |
| Taxes, remuneration and social security | 45 | €37,448 | €48,485 | +€11,037 | +29.5% |
| Taxes | 450/3 | €37,448 | €48,485 | +€11,037 | +29.5% |
| Accrued charges and deferred income | 492/3 | €348 | €3,651 | +€3,303 | +949.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €960 | €688 | -€272 | -28.3% |
| Other operating charges | 640/8 | €193 | €1,252 | +€1,059 | +548.7% |
| Gross operating margin | 9900 | €51,869 | €85,707 | +€33,838 | +65.2% |
| Operating profit (loss) | 9901 | €50,716 | €83,767 | +€33,051 | +65.2% |
| Financial charges | 65/66B | €3,025 | €3,383 | +€358 | +11.8% |
| Recurring financial charges | 65 | €3,025 | €3,383 | +€358 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €47,691 | €80,384 | +€32,693 | +68.6% |
| Income taxes | 67/77 | €16,622 | €28,019 | +€11,397 | +68.6% |
| Profit (loss) for the period | 9904 | €31,069 | €52,365 | +€21,296 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,069 | €52,365 | +€21,296 | +68.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.