FIAB: 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.
FIAB
Largest movements
- Cash +€14,904
up €14,904 (+12.5%), from €119,242 to €134,146
mainly Other debts (+€21,376) and Receivables within one year (+€9,244)
- Receivables within one year -€9,244
down €9,244 (-47.9%), from €19,308 to €10,064
of which Trade receivables: -€11,914
- Tangible fixed assets +€6,202
up €6,202 (+112.5%), from €5,513 to €11,715
of which Plant, machinery and equipment: +€8,559
- Profit (loss) carried forward -€22,006
down €22,006 (-21.3%), from €103,235 to €81,230
- Other debts +€21,376
up €21,376 (+230.0%), from €9,293 to €30,669
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Tax, wage and social debts +€1,753
up €1,753 (+52.7%), from €3,326 to €5,079
of which Remuneration and social security: +€1,500
- Gross operating margin -€6,871
down €6,871 (-30.9%), from €22,219 to €15,348
- Taxes -€2,355
down €2,355 (-44.8%), from €5,260 to €2,906
- Depreciation +€595
up €595 (+17.4%), from €3,424 to €4,019
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,364 | €157,872 | +€12,508 | +8.6% |
| Fixed assets | 21/28 | €5,513 | €11,715 | +€6,202 | +112.5% |
| Tangible fixed assets | 22/27 | €5,513 | €11,715 | +€6,202 | +112.5% |
| Plant, machinery and equipment | 23 | €172 | €8,731 | +€8,559 | +4982.1% |
| Furniture and vehicles | 24 | €3,884 | €1,982 | -€1,902 | -49.0% |
| Other tangible fixed assets | 26 | €1,457 | €1,002 | -€455 | -31.2% |
| Current assets | 29/58 | €139,851 | €146,157 | +€6,306 | +4.5% |
| Amounts receivable within one year | 40/41 | €19,308 | €10,064 | -€9,244 | -47.9% |
| Trade receivables | 40 | €18,564 | €6,650 | -€11,914 | -64.2% |
| Other amounts receivable | 41 | €744 | €3,414 | +€2,671 | +359.1% |
| Cash at bank and in hand | 54/58 | €119,242 | €134,146 | +€14,904 | +12.5% |
| Deferred charges and accrued income | 490/1 | €1,300 | €1,947 | +€646 | +49.7% |
| Total equity and liabilities | 10/49 | €145,364 | €157,872 | +€12,508 | +8.6% |
| Equity | 10/15 | €130,116 | €120,511 | -€9,606 | -7.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €20,681 | €20,681 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €14,181 | €14,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,235 | €81,230 | -€22,006 | -21.3% |
| Amounts payable | 17/49 | €15,248 | €37,361 | +€22,113 | +145.0% |
| Amounts payable within one year | 42/48 | €15,184 | €37,288 | +€22,104 | +145.6% |
| Current portion of amounts payable after more than one year | 42 | €2,027 | €1,032 | -€995 | -49.1% |
| Trade debts | 44 | €539 | €508 | -€31 | -5.7% |
| Suppliers | 440/4 | €539 | €508 | -€31 | -5.7% |
| Taxes, remuneration and social security | 45 | €3,326 | €5,079 | +€1,753 | +52.7% |
| Taxes | 450/3 | €3,326 | €3,579 | +€253 | +7.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €9,293 | €30,669 | +€21,376 | +230.0% |
| Accrued charges and deferred income | 492/3 | €64 | €73 | +€10 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,424 | €4,019 | +€595 | +17.4% |
| Other operating charges | 640/8 | €684 | €569 | -€116 | -16.9% |
| Gross operating margin | 9900 | €22,219 | €15,348 | -€6,871 | -30.9% |
| Operating profit (loss) | 9901 | €18,111 | €10,760 | -€7,351 | -40.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €529 | €451 | -€78 | -14.8% |
| Recurring financial charges | 65 | €529 | €451 | -€78 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €17,581 | €10,312 | -€7,269 | -41.3% |
| Income taxes | 67/77 | €5,260 | €2,906 | -€2,355 | -44.8% |
| Profit (loss) for the period | 9904 | €12,321 | €7,406 | -€4,915 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,321 | €7,406 | -€4,915 | -39.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.