HANS FABRI PROJECTS: 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.
HANS FABRI PROJECTS
Largest movements
- Cash +€17,189
up €17,189 (+10.7%), from €161,252 to €178,441
mainly Net result for the year (+€41,619) and Depreciation (+€15,813)
- Tangible fixed assets -€15,813
down €15,813 (-41.6%), from €38,011 to €22,198
of which Furniture and vehicles: -€15,442
- Deferred charges and accrued income +€6,431
new in 2025: €6,431
- Receivables within one year -€4,928
down €4,928 (-12.7%), from €38,732 to €33,804
of which Trade receivables: -€8,482
- Current investments +€4,484
up €4,484 (+5.2%), from €86,187 to €90,670
- Reserves +€41,619
up €41,619 (+16.2%), from €256,926 to €298,544
- Tax, wage and social debts -€23,578
down €23,578 (-77.1%), from €30,588 to €7,009
- Debts after one year -€12,169
down €12,169 (-100.0%), from €12,169 to €0
- Other debts +€4,042
up €4,042 (+94.1%), from €4,296 to €8,338
- Gross operating margin -€31,357
down €31,357 (-31.3%), from €100,190 to €68,833
- Taxes -€6,011
down €6,011 (-32.1%), from €18,728 to €12,717
- Financial income +€3,044
up €3,044 (+259.2%), from €1,174 to €4,219
- Depreciation +€1,532
up €1,532 (+10.7%), from €14,282 to €15,813
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 | €324,182 | €331,544 | +€7,363 | +2.3% |
| Fixed assets | 21/28 | €38,011 | €22,198 | -€15,813 | -41.6% |
| Tangible fixed assets | 22/27 | €38,011 | €22,198 | -€15,813 | -41.6% |
| Plant, machinery and equipment | 23 | €371 | €0 | -€371 | -100.0% |
| Furniture and vehicles | 24 | €37,641 | €22,198 | -€15,442 | -41.0% |
| Current assets | 29/58 | €286,170 | €309,346 | +€23,176 | +8.1% |
| Amounts receivable within one year | 40/41 | €38,732 | €33,804 | -€4,928 | -12.7% |
| Trade receivables | 40 | €38,732 | €30,250 | -€8,482 | -21.9% |
| Other amounts receivable | 41 | - | €3,554 | +€3,554 | |
| Current investments | 50/53 | €86,187 | €90,670 | +€4,484 | +5.2% |
| Cash at bank and in hand | 54/58 | €161,252 | €178,441 | +€17,189 | +10.7% |
| Deferred charges and accrued income | 490/1 | - | €6,431 | +€6,431 | |
| Total equity and liabilities | 10/49 | €324,182 | €331,544 | +€7,363 | +2.3% |
| Equity | 10/15 | €259,926 | €301,544 | +€41,619 | +16.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €256,926 | €298,544 | +€41,619 | +16.2% |
| Distributable reserves | 133 | €256,926 | €298,544 | +€41,619 | +16.2% |
| Amounts payable | 17/49 | €64,256 | €30,000 | -€34,256 | -53.3% |
| Amounts payable after more than one year | 17 | €12,169 | €0 | -€12,169 | -100.0% |
| Financial debts | 170/4 | €12,169 | €0 | -€12,169 | -100.0% |
| Amounts payable within one year | 42/48 | €51,825 | €29,606 | -€22,219 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €11,928 | €12,169 | +€241 | +2.0% |
| Financial debts | 43 | €110 | €182 | +€71 | +64.6% |
| Credit institutions | 430/8 | €110 | €182 | +€71 | +64.6% |
| Trade debts | 44 | €4,904 | €1,908 | -€2,995 | -61.1% |
| Suppliers | 440/4 | €4,904 | €1,908 | -€2,995 | -61.1% |
| Taxes, remuneration and social security | 45 | €30,588 | €7,009 | -€23,578 | -77.1% |
| Taxes | 450/3 | €30,588 | €7,009 | -€23,578 | -77.1% |
| Other amounts payable | 47/48 | €4,296 | €8,338 | +€4,042 | +94.1% |
| Accrued charges and deferred income | 492/3 | €261 | €393 | +€132 | +50.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,282 | €15,813 | +€1,532 | +10.7% |
| Other operating charges | 640/8 | €1,577 | €1,362 | -€215 | -13.7% |
| Gross operating margin | 9900 | €100,190 | €68,833 | -€31,357 | -31.3% |
| Operating profit (loss) | 9901 | €84,331 | €51,658 | -€32,673 | -38.7% |
| Financial income | 75/76B | €1,174 | €4,219 | +€3,044 | +259.2% |
| Recurring financial income | 75 | €1,174 | €4,219 | +€3,044 | +259.2% |
| Financial charges | 65/66B | €1,760 | €1,541 | -€219 | -12.4% |
| Recurring financial charges | 65 | €1,760 | €1,541 | -€219 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €83,745 | €54,335 | -€29,410 | -35.1% |
| Income taxes | 67/77 | €18,728 | €12,717 | -€6,011 | -32.1% |
| Profit (loss) for the period | 9904 | €65,018 | €41,619 | -€23,399 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,018 | €41,619 | -€23,399 | -36.0% |
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 10 October 2026 via checked.be.