FNB Group: 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.
FNB Group
Largest movements
- Cash +€16,828
up €16,828 (+47.2%), from €35,634 to €52,462
mainly Depreciation (+€33,999) and Net result for the year (+€15,461)
- Receivables within one year -€10,059
down €10,059 (-44.2%), from €22,735 to €12,677
of which Trade receivables: -€12,163
- Tangible fixed assets -€6,947
down €6,947 (-3.1%), from €224,128 to €217,181
of which Land and buildings: -€21,159
- Trade debts -€16,406
down €16,406 (-86.5%), from €18,975 to €2,568
- Reserves +€15,461
up €15,461 (+19.0%), from €81,159 to €96,619
- Depreciation +€4,096
up €4,096 (+13.7%), from €29,902 to €33,999
- Gross operating margin -€2,720
down €2,720 (-4.4%), from €61,552 to €58,832
- Taxes -€1,288
down €1,288 (-17.9%), from €7,184 to €5,896
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 | €285,890 | €286,358 | +€468 | +0.2% |
| Fixed assets | 21/28 | €224,797 | €218,015 | -€6,782 | -3.0% |
| Tangible fixed assets | 22/27 | €224,128 | €217,181 | -€6,947 | -3.1% |
| Land and buildings | 22 | €196,161 | €175,003 | -€21,159 | -10.8% |
| Plant, machinery and equipment | 23 | €27,449 | €27,581 | +€132 | +0.5% |
| Furniture and vehicles | 24 | €517 | €14,597 | +€14,080 | +2724.7% |
| Financial fixed assets | 28 | €669 | €834 | +€165 | +24.7% |
| Current assets | 29/58 | €61,093 | €68,343 | +€7,249 | +11.9% |
| Stocks and contracts in progress | 3 | €450 | €450 | = | 0.0% |
| Stocks | 30/36 | €450 | €450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,735 | €12,677 | -€10,059 | -44.2% |
| Trade receivables | 40 | €21,888 | €9,725 | -€12,163 | -55.6% |
| Other amounts receivable | 41 | €847 | €2,951 | +€2,104 | +248.3% |
| Cash at bank and in hand | 54/58 | €35,634 | €52,462 | +€16,828 | +47.2% |
| Deferred charges and accrued income | 490/1 | €2,274 | €2,754 | +€480 | +21.1% |
| Total equity and liabilities | 10/49 | €285,890 | €286,358 | +€468 | +0.2% |
| Equity | 10/15 | €187,159 | €202,619 | +€15,461 | +8.3% |
| Contributions | 10/11 | €106,000 | €106,000 | = | 0.0% |
| Reserves | 13 | €81,159 | €96,619 | +€15,461 | +19.0% |
| Distributable reserves | 133 | €81,159 | €96,619 | +€15,461 | +19.0% |
| Amounts payable | 17/49 | €98,731 | €83,739 | -€14,993 | -15.2% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Other amounts payable | 178/9 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,731 | €13,739 | -€14,993 | -52.2% |
| Trade debts | 44 | €18,975 | €2,568 | -€16,406 | -86.5% |
| Suppliers | 440/4 | €18,975 | €2,568 | -€16,406 | -86.5% |
| Taxes, remuneration and social security | 45 | €4,730 | €5,751 | +€1,021 | +21.6% |
| Taxes | 450/3 | €4,730 | €5,751 | +€1,021 | +21.6% |
| Other amounts payable | 47/48 | €5,027 | €5,420 | +€393 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,902 | €33,999 | +€4,096 | +13.7% |
| Other operating charges | 640/8 | €3,049 | €3,419 | +€369 | +12.1% |
| Gross operating margin | 9900 | €61,552 | €58,832 | -€2,720 | -4.4% |
| Operating profit (loss) | 9901 | €28,601 | €21,415 | -€7,186 | -25.1% |
| Financial income | 75/76B | €129 | €1 | -€127 | -98.9% |
| Recurring financial income | 75 | €129 | €1 | -€127 | -98.9% |
| Financial charges | 65/66B | €3 | €60 | +€57 | +1900.0% |
| Recurring financial charges | 65 | €3 | €60 | +€57 | +1900.0% |
| Profit (loss) for the period before taxes | 9903 | €28,727 | €21,357 | -€7,370 | -25.7% |
| Income taxes | 67/77 | €7,184 | €5,896 | -€1,288 | -17.9% |
| Profit (loss) for the period | 9904 | €21,542 | €15,461 | -€6,082 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,542 | €15,461 | -€6,082 | -28.2% |
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 8 October 2026 via checked.be.