FBH: 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.
FBH
Largest movements
- Receivables within one year -€12,517
down €12,517 (-2.7%), from €464,932 to €452,415
of which Other amounts receivable: -€6,327
- Tangible fixed assets +€10,354
up €10,354 (+3.1%), from €335,465 to €345,819
- Cash -€8,353
down €8,353 (-70.0%), from €11,939 to €3,586
mainly Net result for the year (-€15,478) and Investment in fixed assets (net) (-€13,188)
- Reserves -€11,000
down €11,000 (-2.0%), from €549,000 to €538,000
of which Distributable reserves: -€11,000
- Other operating charges +€47,632
up €47,632 (+890%), from €5,351 to €52,983
- Write-downs -€41,670
down €41,670 (-923%), from -€4,516 to -€46,186
- Gross operating margin -€10,804
down €10,804, from €6,075 to -€4,729
- Depreciation +€1,190
up €1,190 (+72.4%), from €1,644 to €2,834
- Taxes -€183
down €183 (-93.8%), from €195 to €12
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 | €812,336 | €801,820 | -€10,515 | -1.3% |
| Fixed assets | 21/28 | €335,465 | €345,819 | +€10,354 | +3.1% |
| Tangible fixed assets | 22/27 | €335,465 | €345,819 | +€10,354 | +3.1% |
| Land and buildings | 22 | €335,465 | €345,819 | +€10,354 | +3.1% |
| Current assets | 29/58 | €476,871 | €456,001 | -€20,870 | -4.4% |
| Amounts receivable within one year | 40/41 | €464,932 | €452,415 | -€12,517 | -2.7% |
| Trade receivables | 40 | €9,991 | €3,801 | -€6,190 | -62.0% |
| Other amounts receivable | 41 | €454,941 | €448,614 | -€6,327 | -1.4% |
| Cash at bank and in hand | 54/58 | €11,939 | €3,586 | -€8,353 | -70.0% |
| Total equity and liabilities | 10/49 | €812,336 | €801,820 | -€10,515 | -1.3% |
| Equity | 10/15 | €753,583 | €738,104 | -€15,478 | -2.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €549,000 | €538,000 | -€11,000 | -2.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,000 | €49,000 | = | 0.0% |
| Distributable reserves | 133 | €480,000 | €469,000 | -€11,000 | -2.3% |
| Profit (loss) carried forward | 14 | €4,583 | €104 | -€4,478 | -97.7% |
| Amounts payable | 17/49 | €58,753 | €63,716 | +€4,963 | +8.4% |
| Amounts payable within one year | 42/48 | €58,753 | €63,716 | +€4,963 | +8.4% |
| Trade debts | 44 | €448 | - | -€448 | |
| Suppliers | 440/4 | €448 | - | -€448 | |
| Taxes, remuneration and social security | 45 | €595 | €132 | -€464 | -77.9% |
| Taxes | 450/3 | €595 | €132 | -€464 | -77.9% |
| Other amounts payable | 47/48 | €57,709 | €63,584 | +€5,875 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,644 | €2,834 | +€1,190 | +72.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,516 | -€46,186 | -€41,670 | -923% |
| Other operating charges | 640/8 | €5,351 | €52,983 | +€47,632 | +890% |
| Gross operating margin | 9900 | €6,075 | -€4,729 | -€10,804 | |
| Operating profit (loss) | 9901 | €3,597 | -€14,359 | -€17,956 | |
| Financial charges | 65/66B | €1,134 | €1,107 | -€27 | -2.4% |
| Recurring financial charges | 65 | €1,134 | €1,107 | -€27 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €2,462 | -€15,466 | -€17,929 | |
| Income taxes | 67/77 | €195 | €12 | -€183 | -93.8% |
| Profit (loss) for the period | 9904 | €2,267 | -€15,478 | -€17,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,267 | -€15,478 | -€17,745 |
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 19 October 2026 via checked.be.