FOBIS: 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.
FOBIS
Largest movements
- Tangible fixed assets +€19,494
up €19,494 (+16.7%), from €116,666 to €136,160
of which Furniture and vehicles: +€33,827
- Cash -€4,693
down €4,693 (-2.6%), from €180,902 to €176,208
mainly Investment in fixed assets (net) (-€39,027) and Contributions, distributions and other (-€9,394)
- Receivables within one year +€4,088
up €4,088 (+38.9%), from €10,501 to €14,589
of which Other amounts receivable: +€5,065
- Reserves +€20,723
up €20,723 (+7.4%), from €278,708 to €299,431
of which Distributable reserves: +€130,277
- Tax, wage and social debts -€7,214
down €7,214 (-79.3%), from €9,094 to €1,881
- Other debts +€5,379
up €5,379 (+323%), from €1,666 to €7,045
- Other operating charges -€3,449
down €3,449 (-60.2%), from €5,730 to €2,282
- Taxes +€1,990
up €1,990 (+15.4%), from €12,949 to €14,939
- Gross operating margin +€1,937
up €1,937 (+3.0%), from €65,142 to €67,079
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 | €308,069 | €326,957 | +€18,889 | +6.1% |
| Fixed assets | 21/28 | €116,666 | €136,160 | +€19,494 | +16.7% |
| Tangible fixed assets | 22/27 | €116,666 | €136,160 | +€19,494 | +16.7% |
| Land and buildings | 22 | €112,214 | €97,882 | -€14,332 | -12.8% |
| Furniture and vehicles | 24 | €4,451 | €38,278 | +€33,827 | +760% |
| Current assets | 29/58 | €191,403 | €190,797 | -€606 | -0.3% |
| Amounts receivable within one year | 40/41 | €10,501 | €14,589 | +€4,088 | +38.9% |
| Trade receivables | 40 | €8,998 | €8,021 | -€977 | -10.9% |
| Other amounts receivable | 41 | €1,503 | €6,568 | +€5,065 | +337% |
| Cash at bank and in hand | 54/58 | €180,902 | €176,208 | -€4,693 | -2.6% |
| Total equity and liabilities | 10/49 | €308,069 | €326,957 | +€18,889 | +6.1% |
| Equity | 10/15 | €297,308 | €318,031 | +€20,723 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €278,708 | €299,431 | +€20,723 | +7.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €175,734 | €66,180 | -€109,554 | -62.3% |
| Distributable reserves | 133 | €101,115 | €231,391 | +€130,277 | +129% |
| Amounts payable | 17/49 | €10,760 | €8,926 | -€1,834 | -17.0% |
| Amounts payable within one year | 42/48 | €10,760 | €8,926 | -€1,834 | -17.0% |
| Taxes, remuneration and social security | 45 | €9,094 | €1,881 | -€7,214 | -79.3% |
| Taxes | 450/3 | €9,094 | €1,881 | -€7,214 | -79.3% |
| Other amounts payable | 47/48 | €1,666 | €7,045 | +€5,379 | +323% |
| Non-recurring operating income | 76A | - | €336 | +€336 | |
| Remuneration, social security and pensions | 62 | €30 | - | -€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,340 | €19,532 | +€192 | +1.0% |
| Other operating charges | 640/8 | €5,730 | €2,282 | -€3,449 | -60.2% |
| Non-recurring operating charges | 66A | €116 | €180 | +€64 | +54.9% |
| Gross operating margin | 9900 | €65,142 | €67,079 | +€1,937 | +3.0% |
| Operating profit (loss) | 9901 | €39,926 | €45,085 | +€5,159 | +12.9% |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €122 | €92 | -€30 | -24.3% |
| Recurring financial charges | 65 | €122 | €92 | -€30 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €39,804 | €45,056 | +€5,253 | +13.2% |
| Income taxes | 67/77 | €12,949 | €14,939 | +€1,990 | +15.4% |
| Profit (loss) for the period | 9904 | €26,854 | €30,117 | +€3,262 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,854 | €30,117 | +€3,262 | +12.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.