FBITECH: 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.
FBITECH
Largest movements
- Cash -€285,711
down €285,711 (-77.3%), from €369,491 to €83,779
mainly Contributions, distributions and other (-€352,941) and Tax, wage and social debts (-€137,458)
- Receivables within one year -€85,219
down €85,219 (-38.7%), from €220,431 to €135,212
of which Other amounts receivable: -€165,940
- Tangible fixed assets +€58,409
up €58,409 (+156%), from €37,521 to €95,930
of which Furniture and vehicles: +€61,615
- Current investments +€15,000
up €15,000 (+15.0%), from €100,000 to €115,000
- Profit (loss) carried forward -€384,555
down €384,555 (-61.7%), from €623,559 to €239,004
- Other debts +€152,676
new in 2025: €152,676
- Tax, wage and social debts -€137,458
down €137,458 (-87.7%), from €156,812 to €19,354
- Trade debts +€83,624
up €83,624 (+559%), from €14,948 to €98,572
- Advances received -€11,807
down €11,807 (-100%), from €11,807 to €0
- Gross operating margin -€79,699
down €79,699 (-94.8%), from €84,054 to €4,355
- Depreciation +€13,495
up €13,495 (+182%), from €7,402 to €20,897
- Taxes -€5,056
down €5,056 (-26.4%), from €19,178 to €14,122
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 | €812,127 | €514,605 | -€297,522 | -36.6% |
| Fixed assets | 21/28 | €37,521 | €95,930 | +€58,409 | +156% |
| Tangible fixed assets | 22/27 | €37,521 | €95,930 | +€58,409 | +156% |
| Land and buildings | 22 | €6,246 | €5,569 | -€677 | -10.8% |
| Plant, machinery and equipment | 23 | €8,182 | €5,653 | -€2,529 | -30.9% |
| Furniture and vehicles | 24 | €23,093 | €84,708 | +€61,615 | +267% |
| Current assets | 29/58 | €774,606 | €418,675 | -€355,930 | -45.9% |
| Stocks and contracts in progress | 3 | €84,684 | €84,684 | = | 0.0% |
| Stocks | 30/36 | €84,684 | €84,684 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €220,431 | €135,212 | -€85,219 | -38.7% |
| Trade receivables | 40 | €53,841 | €134,562 | +€80,721 | +150% |
| Other amounts receivable | 41 | €166,590 | €650 | -€165,940 | -99.6% |
| Current investments | 50/53 | €100,000 | €115,000 | +€15,000 | +15.0% |
| Cash at bank and in hand | 54/58 | €369,491 | €83,779 | -€285,711 | -77.3% |
| Total equity and liabilities | 10/49 | €812,127 | €514,605 | -€297,522 | -36.6% |
| Equity | 10/15 | €628,559 | €244,004 | -€384,555 | -61.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €623,559 | €239,004 | -€384,555 | -61.7% |
| Amounts payable | 17/49 | €183,568 | €270,602 | +€87,034 | +47.4% |
| Amounts payable within one year | 42/48 | €183,568 | €270,602 | +€87,034 | +47.4% |
| Trade debts | 44 | €14,948 | €98,572 | +€83,624 | +559% |
| Suppliers | 440/4 | €14,948 | €98,572 | +€83,624 | +559% |
| Advances received on contracts in progress | 46 | €11,807 | €0 | -€11,807 | -100% |
| Taxes, remuneration and social security | 45 | €156,812 | €19,354 | -€137,458 | -87.7% |
| Taxes | 450/3 | €156,812 | €19,354 | -€137,458 | -87.7% |
| Other amounts payable | 47/48 | - | €152,676 | +€152,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,402 | €20,897 | +€13,495 | +182% |
| Other operating charges | 640/8 | €320 | €473 | +€154 | +48.0% |
| Gross operating margin | 9900 | €84,054 | €4,355 | -€79,699 | -94.8% |
| Operating profit (loss) | 9901 | €76,333 | -€17,015 | -€93,348 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €153 | €477 | +€324 | +211% |
| Recurring financial charges | 65 | €153 | €477 | +€324 | +211% |
| Profit (loss) for the period before taxes | 9903 | €76,179 | -€17,492 | -€93,672 | |
| Income taxes | 67/77 | €19,178 | €14,122 | -€5,056 | -26.4% |
| Profit (loss) for the period | 9904 | €57,001 | -€31,614 | -€88,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,001 | -€31,614 | -€88,615 |
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 14 October 2026 via checked.be.