FBA GROUP: 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.
FBA GROUP
Largest movements
- Receivables within one year +€31,560
up €31,560 (+99.9%), from €31,601 to €63,161
of which Other amounts receivable: +€42,101
- Cash +€7,985
up €7,985 (+209.9%), from €3,805 to €11,790
mainly Trade debts (+€28,890) and Net result for the year (+€14,789)
- Tangible fixed assets +€1,222
new in 2025: €1,222
- Trade debts +€28,890
up €28,890 (+1546.6%), from €1,868 to €30,758
- Tax, wage and social debts +€4,588
up €4,588 (+101.5%), from €4,520 to €9,108
- Contributions +€4,500
up €4,500 (+900.0%), from €500 to €5,000
- Profit (loss) carried forward +€2,789
up €2,789 (+9.8%), from €28,518 to €31,307
- Gross operating margin +€8,144
up €8,144 (+44.1%), from €18,461 to €26,605
- Financial charges +€6,931
up €6,931 (+1571.7%), from €441 to €7,372
- Other operating charges -€688
down €688 (-91.5%), from €752 to €64
- Taxes +€493
up €493 (+13.4%), from €3,668 to €4,161
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 | €35,406 | €76,173 | +€40,767 | +115.1% |
| Fixed assets | 21/28 | - | €1,222 | +€1,222 | |
| Tangible fixed assets | 22/27 | - | €1,222 | +€1,222 | |
| Plant, machinery and equipment | 23 | - | €1,222 | +€1,222 | |
| Current assets | 29/58 | €35,406 | €74,951 | +€39,545 | +111.7% |
| Amounts receivable within one year | 40/41 | €31,601 | €63,161 | +€31,560 | +99.9% |
| Trade receivables | 40 | €26,795 | €16,254 | -€10,541 | -39.3% |
| Other amounts receivable | 41 | €4,806 | €46,907 | +€42,101 | +876.0% |
| Cash at bank and in hand | 54/58 | €3,805 | €11,790 | +€7,985 | +209.9% |
| Total equity and liabilities | 10/49 | €35,406 | €76,173 | +€40,767 | +115.1% |
| Equity | 10/15 | €29,018 | €36,307 | +€7,289 | +25.1% |
| Contributions | 10/11 | €500 | €5,000 | +€4,500 | +900.0% |
| Profit (loss) carried forward | 14 | €28,518 | €31,307 | +€2,789 | +9.8% |
| Amounts payable | 17/49 | €6,388 | €39,866 | +€33,478 | +524.1% |
| Amounts payable within one year | 42/48 | €6,388 | €39,866 | +€33,478 | +524.1% |
| Trade debts | 44 | €1,868 | €30,758 | +€28,890 | +1546.6% |
| Suppliers | 440/4 | €1,868 | €30,758 | +€28,890 | +1546.6% |
| Taxes, remuneration and social security | 45 | €4,520 | €9,108 | +€4,588 | +101.5% |
| Taxes | 450/3 | €4,520 | €9,108 | +€4,588 | +101.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €219 | +€219 | |
| Other operating charges | 640/8 | €752 | €64 | -€688 | -91.5% |
| Gross operating margin | 9900 | €18,461 | €26,605 | +€8,144 | +44.1% |
| Operating profit (loss) | 9901 | €17,709 | €26,322 | +€8,613 | +48.6% |
| Financial charges | 65/66B | €441 | €7,372 | +€6,931 | +1571.7% |
| Recurring financial charges | 65 | €441 | €7,372 | +€6,931 | +1571.7% |
| Profit (loss) for the period before taxes | 9903 | €17,268 | €18,950 | +€1,682 | +9.7% |
| Income taxes | 67/77 | €3,668 | €4,161 | +€493 | +13.4% |
| Profit (loss) for the period | 9904 | €13,600 | €14,789 | +€1,189 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,600 | €14,789 | +€1,189 | +8.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.