FEBELAUTO: 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.
FEBELAUTO
Largest movements
- Cash +€948,319
up €948,319 (+62.4%), from €1.5m to €2.5m
mainly Net result for the year (+€1.1m) and Provisions (+€493,249)
- Receivables within one year +€391,821
up €391,821 (+15.4%), from €2.5m to €2.9m
of which Trade receivables: +€410,982
- Tangible fixed assets +€73,149
up €73,149 (+143%), from €51,179 to €124,328
of which Plant, machinery and equipment: +€86,508
- Profit (loss) carried forward +€1.1m
up €1.1m (+35.6%), from €3.2m to €4.3m
- Provisions +€493,249
up €493,249 (+156%), from €315,694 to €808,944
- Trade debts -€250,154
down €250,154 (-47.0%), from €532,324 to €282,170
- Gross operating margin -€295,409
down €295,409 (-10.4%), from €2.8m to €2.6m
- Staff costs +€129,175
up €129,175 (+19.7%), from €657,213 to €786,387
- Financial charges +€43,047
up €43,047 (+8,794%), from €489 to €43,536
of which Non-recurring financial charges: +€42,180
- Depreciation +€34,197
up €34,197 (+85.8%), from €39,874 to €74,070
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 | €4,290,605 | €5,632,020 | +€1.3m | +31.3% |
| Fixed assets | 21/28 | €224,067 | €224,551 | +€484 | +0.2% |
| Intangible fixed assets | 21 | €126,219 | €98,733 | -€27,486 | -21.8% |
| Tangible fixed assets | 22/27 | €51,179 | €124,328 | +€73,149 | +143% |
| Plant, machinery and equipment | 23 | €5,803 | €92,312 | +€86,508 | +1,491% |
| Furniture and vehicles | 24 | €31,131 | €21,716 | -€9,415 | -30.2% |
| Other tangible fixed assets | 26 | €14,245 | €10,301 | -€3,944 | -27.7% |
| Financial fixed assets | 28 | €46,670 | €1,490 | -€45,180 | -96.8% |
| Current assets | 29/58 | €4,066,537 | €5,407,469 | +€1.3m | +33.0% |
| Amounts receivable within one year | 40/41 | €2,542,804 | €2,934,625 | +€391,821 | +15.4% |
| Trade receivables | 40 | €2,522,886 | €2,933,868 | +€410,982 | +16.3% |
| Other amounts receivable | 41 | €19,917 | €756 | -€19,161 | -96.2% |
| Cash at bank and in hand | 54/58 | €1,520,031 | €2,468,350 | +€948,319 | +62.4% |
| Deferred charges and accrued income | 490/1 | €3,702 | €4,493 | +€791 | +21.4% |
| Total equity and liabilities | 10/49 | €4,290,605 | €5,632,020 | +€1.3m | +31.3% |
| Equity | 10/15 | €3,230,281 | €4,357,766 | +€1.1m | +34.9% |
| Contributions | 10/11 | €33,139 | €33,139 | = | 0.0% |
| Capital | 10 | €33,139 | €33,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,184,349 | €4,317,129 | +€1.1m | +35.6% |
| Investment grants | 15 | €12,792 | €7,498 | -€5,294 | -41.4% |
| Provisions and deferred taxes | 16 | €315,694 | €808,944 | +€493,249 | +156% |
| Provisions for liabilities and charges | 160/5 | €315,694 | €808,944 | +€493,249 | +156% |
| Other liabilities and charges | 164/5 | €315,694 | €808,944 | +€493,249 | +156% |
| Amounts payable | 17/49 | €744,630 | €465,310 | -€279,320 | -37.5% |
| Amounts payable within one year | 42/48 | €734,106 | €456,761 | -€277,344 | -37.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €532,324 | €282,170 | -€250,154 | -47.0% |
| Suppliers | 440/4 | €532,324 | €282,170 | -€250,154 | -47.0% |
| Taxes, remuneration and social security | 45 | €201,781 | €174,591 | -€27,190 | -13.5% |
| Taxes | 450/3 | €122,363 | €83,623 | -€38,739 | -31.7% |
| Remuneration and social security | 454/9 | €79,418 | €90,968 | +€11,549 | +14.5% |
| Accrued charges and deferred income | 492/3 | €10,524 | €8,548 | -€1,976 | -18.8% |
| Remuneration, social security and pensions | 62 | €657,213 | €786,387 | +€129,175 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,874 | €74,070 | +€34,197 | +85.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,223 | €0 | -€2,223 | -100% |
| Other operating charges | 640/8 | €4,188 | €8,890 | +€4,702 | +112% |
| Non-recurring operating charges | 66A | - | €13,650 | +€13,650 | |
| Gross operating margin | 9900 | €2,848,823 | €2,553,414 | -€295,409 | -10.4% |
| Operating profit (loss) | 9901 | €1,829,631 | €1,177,167 | -€652,464 | -35.7% |
| Financial income | 75/76B | €924 | €316 | -€609 | -65.9% |
| Recurring financial income | 75 | €924 | €316 | -€609 | -65.9% |
| Financial charges | 65/66B | €489 | €43,536 | +€43,047 | +8,794% |
| Recurring financial charges | 65 | €489 | €1,356 | +€867 | +177% |
| Non-recurring financial charges | 66B | - | €42,180 | +€42,180 | |
| Profit (loss) for the period before taxes | 9903 | €1,830,066 | €1,133,946 | -€696,119 | -38.0% |
| Income taxes | 67/77 | €784 | €1,167 | +€383 | +48.9% |
| Profit (loss) for the period | 9904 | €1,829,282 | €1,132,779 | -€696,503 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,829,282 | €1,132,779 | -€696,503 | -38.1% |
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 27 October 2026 via checked.be.