FBL POSE: 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.
FBL POSE
Largest movements
- Stocks and contracts -€8,300
no longer reported in 2025 (was €8,300)
- Tangible fixed assets -€1,034
no longer reported in 2025 (was €1,034)
- Tax, wage and social debts +€79,324
up €79,324 (+1551.1%), from €5,114 to €84,438
of which Remuneration and social security: +€78,853
- Profit (loss) carried forward -€62,294
down €62,294 (-546.2%), from -€11,405 to -€73,699
- Trade debts -€26,224
down €26,224 (-47.8%), from €54,857 to €28,633
- Gross operating margin +€70,427
up €70,427 (+52.9%), from €133,072 to €203,499
- Staff costs +€69,602
up €69,602 (+48.3%), from €144,135 to €213,736
- Financial charges +€27,529
up €27,529 (+7869.0%), from €350 to €27,879
of which Non-recurring financial charges: +€23,724
- Other operating charges +€18,250
up €18,250 (+351.2%), from €5,197 to €23,446
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 | €67,197 | €58,002 | -€9,194 | -13.7% |
| Fixed assets | 21/28 | €1,397 | - | -€1,397 | |
| Tangible fixed assets | 22/27 | €1,034 | - | -€1,034 | |
| Furniture and vehicles | 24 | €1,034 | - | -€1,034 | |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €65,799 | €58,002 | -€7,797 | -11.8% |
| Stocks and contracts in progress | 3 | €8,300 | - | -€8,300 | |
| Stocks | 30/36 | €8,300 | - | -€8,300 | |
| Amounts receivable within one year | 40/41 | €51,978 | €52,613 | +€635 | +1.2% |
| Trade receivables | 40 | €50,961 | €51,677 | +€716 | +1.4% |
| Other amounts receivable | 41 | €1,017 | €936 | -€81 | -8.0% |
| Cash at bank and in hand | 54/58 | €283 | €113 | -€170 | -60.1% |
| Deferred charges and accrued income | 490/1 | €5,238 | €5,276 | +€39 | +0.7% |
| Total equity and liabilities | 10/49 | €67,197 | €58,002 | -€9,194 | -13.7% |
| Equity | 10/15 | €7,195 | -€55,099 | -€62,294 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,405 | -€73,699 | -€62,294 | -546.2% |
| Amounts payable | 17/49 | €60,001 | €113,101 | +€53,100 | +88.5% |
| Amounts payable within one year | 42/48 | €60,001 | €113,101 | +€53,100 | +88.5% |
| Trade debts | 44 | €54,857 | €28,633 | -€26,224 | -47.8% |
| Suppliers | 440/4 | €54,857 | €28,633 | -€26,224 | -47.8% |
| Taxes, remuneration and social security | 45 | €5,114 | €84,438 | +€79,324 | +1551.1% |
| Taxes | 450/3 | - | €470 | +€470 | |
| Remuneration and social security | 454/9 | €5,114 | €83,967 | +€78,853 | +1541.9% |
| Other amounts payable | 47/48 | €30 | €30 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €144,135 | €213,736 | +€69,602 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,234 | €1,034 | -€199 | -16.1% |
| Other operating charges | 640/8 | €5,197 | €23,446 | +€18,250 | +351.2% |
| Gross operating margin | 9900 | €133,072 | €203,499 | +€70,427 | +52.9% |
| Operating profit (loss) | 9901 | -€17,493 | -€34,718 | -€17,225 | -98.5% |
| Financial income | 75/76B | €0 | €303 | +€303 | +3025300.0% |
| Recurring financial income | 75 | €0 | €303 | +€303 | +3025300.0% |
| Financial charges | 65/66B | €350 | €27,879 | +€27,529 | +7869.0% |
| Recurring financial charges | 65 | €350 | €4,155 | +€3,805 | +1087.6% |
| Non-recurring financial charges | 66B | - | €23,724 | +€23,724 | |
| Profit (loss) for the period before taxes | 9903 | -€17,843 | -€62,294 | -€44,451 | -249.1% |
| Profit (loss) for the period | 9904 | -€17,843 | -€62,294 | -€44,451 | -249.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,843 | -€62,294 | -€44,451 | -249.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.