FBEM: 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.
FBEM
Largest movements
- Cash -€44,409
down €44,409 (-96.8%), from €45,858 to €1,449
mainly Debts after one year (-€64,105) and Net result for the year (-€9,928)
- Receivables within one year -€32,154
down €32,154 (-93.4%), from €34,424 to €2,271
- Debts after one year -€64,105
down €64,105 (-62.0%), from €103,324 to €39,219
- Profit (loss) carried forward -€9,928
down €9,928 (-11.3%), from -€87,482 to -€97,410
- Trade debts -€2,530
no longer reported in 2025 (was €2,530)
- Other operating charges +€7,221
up €7,221 (+884%), from €817 to €8,038
- Gross operating margin +€3,191
up €3,191 (+64.9%), from -€4,917 to -€1,726
- Financial charges -€154
down €154 (-48.5%), from €318 to €164
- Taxes -€149
no longer reported in 2025 (was €149)
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 | €80,372 | €3,809 | -€76,563 | -95.3% |
| Fixed assets | 21/28 | €90 | €90 | = | 0.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €80,282 | €3,719 | -€76,563 | -95.4% |
| Amounts receivable within one year | 40/41 | €34,424 | €2,271 | -€32,154 | -93.4% |
| Other amounts receivable | 41 | €34,424 | €2,271 | -€32,154 | -93.4% |
| Cash at bank and in hand | 54/58 | €45,858 | €1,449 | -€44,409 | -96.8% |
| Total equity and liabilities | 10/49 | €80,372 | €3,809 | -€76,563 | -95.3% |
| Equity | 10/15 | -€25,482 | -€35,410 | -€9,928 | -39.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,482 | -€97,410 | -€9,928 | -11.3% |
| Amounts payable | 17/49 | €105,853 | €39,219 | -€66,635 | -63.0% |
| Amounts payable after more than one year | 17 | €103,324 | €39,219 | -€64,105 | -62.0% |
| Other amounts payable | 178/9 | €103,324 | €39,219 | -€64,105 | -62.0% |
| Amounts payable within one year | 42/48 | €2,530 | - | -€2,530 | |
| Trade debts | 44 | €2,530 | - | -€2,530 | |
| Suppliers | 440/4 | €2,530 | - | -€2,530 | |
| Non-recurring operating income | 76A | €157 | - | -€157 | |
| Other operating charges | 640/8 | €817 | €8,038 | +€7,221 | +884% |
| Gross operating margin | 9900 | -€4,917 | -€1,726 | +€3,191 | +64.9% |
| Operating profit (loss) | 9901 | -€5,734 | -€9,764 | -€4,030 | -70.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €318 | €164 | -€154 | -48.5% |
| Recurring financial charges | 65 | €318 | €164 | -€154 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,052 | -€9,928 | -€3,876 | -64.1% |
| Income taxes | 67/77 | €149 | - | -€149 | |
| Profit (loss) for the period | 9904 | -€6,201 | -€9,928 | -€3,727 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,201 | -€9,928 | -€3,727 | -60.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.