FBIN: 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.
FBIN
Largest movements
- Receivables within one year +€3,004
up €3,004 (+28.2%), from €10,634 to €13,638
of which Trade receivables: +€5,305
- Cash +€1,335
new in 2025: €1,335
mainly Trade debts (+€3,368) and Depreciation (+€1,297)
- Tangible fixed assets -€1,297
down €1,297 (-33.2%), from €3,901 to €2,604
- Trade debts +€3,368
up €3,368 (+353%), from €953 to €4,321
- Other debts +€1,245
new in 2025: €1,245
- Current portion of long-term debt -€859
no longer reported in 2025 (was €859)
- Profit (loss) carried forward -€669
down €669 (-12.5%), from -€5,363 to -€6,032
- Gross operating margin -€3,732
down €3,732 (-68.5%), from €5,451 to €1,719
- Financial charges -€129
down €129 (-32.0%), from €403 to €274
- Depreciation +€64
up €64 (+5.2%), from €1,233 to €1,297
- Financial income +€59
new in 2025: €59
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 | €15,092 | €18,134 | +€3,042 | +20.2% |
| Fixed assets | 21/28 | €4,458 | €3,161 | -€1,297 | -29.1% |
| Tangible fixed assets | 22/27 | €3,901 | €2,604 | -€1,297 | -33.2% |
| Furniture and vehicles | 24 | €3,901 | €2,604 | -€1,297 | -33.2% |
| Financial fixed assets | 28 | €557 | €557 | = | 0.0% |
| Current assets | 29/58 | €10,634 | €14,973 | +€4,339 | +40.8% |
| Amounts receivable within one year | 40/41 | €10,634 | €13,638 | +€3,004 | +28.2% |
| Trade receivables | 40 | €7,976 | €13,281 | +€5,305 | +66.5% |
| Other amounts receivable | 41 | €2,658 | €357 | -€2,301 | -86.6% |
| Cash at bank and in hand | 54/58 | - | €1,335 | +€1,335 | |
| Total equity and liabilities | 10/49 | €15,092 | €18,134 | +€3,042 | +20.2% |
| Equity | 10/15 | €13,237 | €12,568 | -€669 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,363 | -€6,032 | -€669 | -12.5% |
| Amounts payable | 17/49 | €1,855 | €5,566 | +€3,711 | +200% |
| Amounts payable within one year | 42/48 | €1,855 | €5,566 | +€3,711 | +200% |
| Current portion of amounts payable after more than one year | 42 | €859 | - | -€859 | |
| Financial debts | 43 | €43 | - | -€43 | |
| Credit institutions | 430/8 | €43 | - | -€43 | |
| Trade debts | 44 | €953 | €4,321 | +€3,368 | +353% |
| Suppliers | 440/4 | €953 | €4,321 | +€3,368 | +353% |
| Other amounts payable | 47/48 | - | €1,245 | +€1,245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,233 | €1,297 | +€64 | +5.2% |
| Other operating charges | 640/8 | €832 | €875 | +€43 | +5.2% |
| Gross operating margin | 9900 | €5,451 | €1,719 | -€3,732 | -68.5% |
| Operating profit (loss) | 9901 | €3,386 | -€453 | -€3,839 | |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €403 | €274 | -€129 | -32.0% |
| Recurring financial charges | 65 | €403 | €274 | -€129 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €2,983 | -€668 | -€3,651 | |
| Profit (loss) for the period | 9904 | €2,983 | -€668 | -€3,651 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,983 | -€668 | -€3,651 |
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 25 October 2026 via checked.be.