FIB BELGIUM SA: 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.
What changed
FIB BELGIUM SA
NACE 28.210, Manufacture of machinery and equipment not elsewhere classified
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€230,423
2024 · €347,112-€577,535
Equity
€4.5m
2024 · €4.8m-€244,951
Cash
€1.7m
2024 · €1.7m-€14,076
Balance sheet total
€10.7m
2024 · €10.4m+€299,515
Largest movements
Assets
- Stocks and contracts +€1.4m
up €1.4m (+65.7%), from €2.2m to €3.6m
of which Contracts in progress: +€1.2m
- Current investments -€934,143
no longer reported in 2025 (was €934,143)
- Intangible fixed assets -€147,934
down €147,934 (-32.0%), from €461,833 to €313,899
Equity and liabilities
- Advances received +€256,325
up €256,325 (+18.9%), from €1.4m to €1.6m
- Profit (loss) carried forward -€230,424
down €230,424 (-8.7%), from €2.7m to €2.4m
- Trade debts +€177,704
up €177,704 (+5.8%), from €3.1m to €3.3m
- Other debts -€124,675
down €124,675 (-60.5%), from €206,000 to €81,325
- Provisions +€108,620
up €108,620 (+27.9%), from €389,507 to €498,127
of which Provisions for liabilities and charges: +€116,100
Income statement
- Turnover -€3.5m
down €3.5m (-19.7%), from €17.5m to €14.1m
- Services and other goods -€1.8m
down €1.8m (-35.5%), from €5.1m to €3.3m
- Staff costs -€970,820
down €970,820 (-22.6%), from €4.3m to €3.3m
- Goods and materials +€765,685
up €765,685 (+9.5%), from €8.1m to €8.8m
of which Change in stocks: decrease (increase): +€454,833
- Provisions +€571,302
up €571,302, from -€455,202 to €116,100
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.
Result 2024
€347,112
Turnover
-€3.5m
Other operating income
+€4,340
Goods and materials
-€765,685
Services and other goods
+€1.8m
Staff costs
+€970,820
Depreciation
+€130,352
Write-downs
+€503,265
Provisions
-€571,302
Other operating charges
+€1,658
Other operating items
+€988,993
Financial income
-€93,287
Financial charges
-€84,223
Taxes
+€414
Deferred taxes and other
-€5,843
Result 2025
-€230,423
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€736,449
Investment
+€676,960
Financing
+€45,413
Cash 2024
€1.7m
From operations (derived)
-€736,449
Net result for the year
-€230,423
Depreciation
+€373,190
Receivables after one year
+€64,983
Stocks and contracts
-€1.4m
Receivables within one year
+€20,526
Deferred charges and accrued income
-€21,164
Provisions
+€108,620
Trade debts
+€177,704
Tax, wage and social debts
+€66,551
Advances received
+€256,325
Other debts
-€124,675
Investment (derived)
+€676,960
Investment in fixed assets (net)
-€257,183
Current investments
+€934,143
Financing
+€45,413
Debts after one year
+€33,278
Current portion of long-term debt
+€26,663
Contributions, distributions and other
-€14,528
Cash 2025
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,379,089 | €10,678,604 | +€299,515 | +2.9% |
| Fixed assets | 21/28 | €1,391,344 | €1,275,337 | -€116,007 | -8.3% |
| Intangible fixed assets | 21 | €461,833 | €313,899 | -€147,934 | -32.0% |
| Tangible fixed assets | 22/27 | €767,309 | €796,851 | +€29,542 | +3.9% |
| Land and buildings | 22 | €583,125 | €464,669 | -€118,456 | -20.3% |
| Plant, machinery and equipment | 23 | €160,164 | €255,131 | +€94,967 | +59.3% |
| Furniture and vehicles | 24 | €24,020 | €21,989 | -€2,031 | -8.5% |
| Leasing and similar rights | 25 | - | €55,062 | +€55,062 | |
| Financial fixed assets | 28 | €162,202 | €164,587 | +€2,385 | +1.5% |
| Affiliated companies | 280/1 | €101,051 | €101,051 | = | 0.0% |
| Participating interests | 280 | €101,051 | €101,051 | = | 0.0% |
| Other financial fixed assets | 284/8 | €61,151 | €63,536 | +€2,385 | +3.9% |
| Shares | 284 | €500 | €500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €60,651 | €63,036 | +€2,385 | +3.9% |
| Current assets | 29/58 | €8,987,745 | €9,403,267 | +€415,522 | +4.6% |
| Amounts receivable after more than one year | 29 | €216,609 | €151,626 | -€64,983 | -30.0% |
| Other amounts receivable | 291 | €216,609 | €151,626 | -€64,983 | -30.0% |
| Stocks and contracts in progress | 3 | €2,174,348 | €3,602,434 | +€1.4m | +65.7% |
| Stocks | 30/36 | €1,381,113 | €1,587,261 | +€206,148 | +14.9% |
| Goods purchased for resale | 34 | €1,381,113 | €1,587,261 | +€206,148 | +14.9% |
| Contracts in progress | 37 | €793,235 | €2,015,173 | +€1.2m | +154% |
| Amounts receivable within one year | 40/41 | €3,956,893 | €3,936,367 | -€20,526 | -0.5% |
| Trade receivables | 40 | €2,774,583 | €2,663,820 | -€110,763 | -4.0% |
| Other amounts receivable | 41 | €1,182,310 | €1,272,547 | +€90,237 | +7.6% |
| Current investments | 50/53 | €934,143 | - | -€934,143 | |
| Other investments | 51/53 | €934,143 | - | -€934,143 | |
| Cash at bank and in hand | 54/58 | €1,675,187 | €1,661,111 | -€14,076 | -0.8% |
| Deferred charges and accrued income | 490/1 | €30,565 | €51,729 | +€21,164 | +69.2% |
| Total equity and liabilities | 10/49 | €10,379,089 | €10,678,604 | +€299,515 | +2.9% |
| Equity | 10/15 | €4,772,788 | €4,527,837 | -€244,951 | -5.1% |
| Contributions | 10/11 | €727,469 | €727,469 | = | 0.0% |
| Capital | 10 | €727,469 | €727,469 | = | 0.0% |
| Issued capital | 100 | €727,469 | €727,469 | = | 0.0% |
| Reserves | 13 | €1,359,075 | €1,359,075 | = | 0.0% |
| Non-distributable reserves | 130/1 | €72,747 | €72,747 | = | 0.0% |
| Legal reserve | 130 | €72,747 | €72,747 | = | 0.0% |
| Distributable reserves | 133 | €1,286,328 | €1,286,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,659,853 | €2,429,429 | -€230,424 | -8.7% |
| Investment grants | 15 | €26,391 | €11,864 | -€14,527 | -55.0% |
| Provisions and deferred taxes | 16 | €389,507 | €498,127 | +€108,620 | +27.9% |
| Provisions for liabilities and charges | 160/5 | €377,282 | €493,382 | +€116,100 | +30.8% |
| Other liabilities and charges | 164/5 | €377,282 | €493,382 | +€116,100 | +30.8% |
| Deferred taxes | 168 | €12,225 | €4,745 | -€7,480 | -61.2% |
| Amounts payable | 17/49 | €5,216,794 | €5,652,640 | +€435,846 | +8.4% |
| Amounts payable after more than one year | 17 | - | €33,278 | +€33,278 | |
| Financial debts | 170/4 | - | €33,278 | +€33,278 | |
| Leasing and similar obligations | 172 | - | €33,278 | +€33,278 | |
| Amounts payable within one year | 42/48 | €5,216,794 | €5,619,362 | +€402,568 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | - | €26,663 | +€26,663 | |
| Trade debts | 44 | €3,077,371 | €3,255,075 | +€177,704 | +5.8% |
| Suppliers | 440/4 | €3,077,371 | €3,255,075 | +€177,704 | +5.8% |
| Advances received on contracts in progress | 46 | €1,358,376 | €1,614,701 | +€256,325 | +18.9% |
| Taxes, remuneration and social security | 45 | €575,047 | €641,598 | +€66,551 | +11.6% |
| Taxes | 450/3 | €73,923 | €95,723 | +€21,800 | +29.5% |
| Remuneration and social security | 454/9 | €501,124 | €545,875 | +€44,751 | +8.9% |
| Other amounts payable | 47/48 | €206,000 | €81,325 | -€124,675 | -60.5% |
| Operating income | 70/76A | €17,945,995 | €15,485,095 | -€2.5m | -13.7% |
| Turnover | 70 | €17,523,206 | €14,068,973 | -€3.5m | -19.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €85,778 | €1,221,938 | +€1.1m | +1,325% |
| Own construction capitalised | 72 | €170,693 | €23,526 | -€147,167 | -86.2% |
| Other operating income | 74 | €166,318 | €170,658 | +€4,340 | +2.6% |
| Operating charges | 60/66A | €17,625,241 | €15,558,937 | -€2.1m | -11.7% |
| Goods for resale, raw materials and consumables | 60 | €8,081,006 | €8,846,691 | +€765,685 | +9.5% |
| Purchases | 600/8 | €8,222,899 | €8,533,751 | +€310,852 | +3.8% |
| Change in stocks: decrease (increase) | 609 | -€141,893 | €312,940 | +€454,833 | |
| Services and other goods | 61 | €5,064,253 | €3,267,057 | -€1.8m | -35.5% |
| Remuneration, social security and pensions | 62 | €4,299,514 | €3,328,694 | -€970,820 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503,542 | €373,190 | -€130,352 | -25.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €59,350 | -€443,915 | -€503,265 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€455,202 | €116,100 | +€571,302 | |
| Other operating charges | 640/8 | €72,778 | €71,120 | -€1,658 | -2.3% |
| Operating profit (loss) | 9901 | €320,754 | -€73,842 | -€394,596 | |
| Financial income | 75/76B | €127,921 | €34,634 | -€93,287 | -72.9% |
| Recurring financial income | 75 | €127,921 | €34,634 | -€93,287 | -72.9% |
| Income from financial fixed assets | 750 | €33,564 | €20,036 | -€13,528 | -40.3% |
| Other financial income | 752/9 | €94,357 | €14,598 | -€79,759 | -84.5% |
| Financial charges | 65/66B | €107,972 | €192,195 | +€84,223 | +78.0% |
| Recurring financial charges | 65 | €107,972 | €192,195 | +€84,223 | +78.0% |
| Debt charges | 650 | €2,791 | €4,754 | +€1,963 | +70.3% |
| Other financial charges | 652/9 | €105,181 | €187,441 | +€82,260 | +78.2% |
| Profit (loss) for the period before taxes | 9903 | €340,703 | -€231,403 | -€572,106 | |
| Transfer from deferred taxes | 780 | €13,323 | €7,480 | -€5,843 | -43.9% |
| Income taxes | 67/77 | €6,914 | €6,500 | -€414 | -6.0% |
| Taxes | 670/3 | €6,914 | €6,500 | -€414 | -6.0% |
| Profit (loss) for the period | 9904 | €347,112 | -€230,423 | -€577,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €347,112 | -€230,423 | -€577,535 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.