MISTER FAB: 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.
MISTER FAB
Largest movements
- Cash -€39,136
down €39,136 (-83.7%), from €46,768 to €7,632
mainly Receivables within one year (-€29,820) and Trade debts (-€14,687)
- Receivables within one year +€29,820
up €29,820 (+2,464%), from €1,210 to €31,030
- Tangible fixed assets -€6,309
down €6,309 (-27.9%), from €22,609 to €16,300
of which Furniture and vehicles: -€8,214
- Trade debts -€14,687
down €14,687 (-90.9%), from €16,157 to €1,470
- Other debts +€7,506
up €7,506 (+578%), from €1,299 to €8,805
- Tax, wage and social debts -€5,284
down €5,284 (-20.4%), from €25,872 to €20,588
of which Remuneration and social security: -€7,875
- Profit (loss) carried forward -€3,321
new in 2025: -€3,321
- Gross operating margin -€26,150
down €26,150 (-73.9%), from €35,386 to €9,236
- Depreciation +€3,761
up €3,761 (+60.5%), from €6,212 to €9,973
- Financial charges +€1,850
up €1,850 (+1,089%), from €170 to €2,020
- Taxes -€1,840
down €1,840 (-88.7%), from €2,074 to €234
- Other operating charges -€956
down €956 (-74.1%), from €1,291 to €335
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 | €70,809 | €55,022 | -€15,786 | -22.3% |
| Formation expenses | 20 | €161 | - | -€161 | |
| Fixed assets | 21/28 | €22,669 | €16,360 | -€6,309 | -27.8% |
| Tangible fixed assets | 22/27 | €22,609 | €16,300 | -€6,309 | -27.9% |
| Plant, machinery and equipment | 23 | €1,040 | €3,350 | +€2,309 | +222% |
| Furniture and vehicles | 24 | €20,009 | €11,795 | -€8,214 | -41.1% |
| Other tangible fixed assets | 26 | €1,560 | €1,156 | -€404 | -25.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €47,978 | €38,662 | -€9,316 | -19.4% |
| Amounts receivable within one year | 40/41 | €1,210 | €31,030 | +€29,820 | +2,464% |
| Trade receivables | 40 | €1,210 | €31,030 | +€29,820 | +2,464% |
| Cash at bank and in hand | 54/58 | €46,768 | €7,632 | -€39,136 | -83.7% |
| Total equity and liabilities | 10/49 | €70,809 | €55,022 | -€15,786 | -22.3% |
| Equity | 10/15 | €27,481 | €24,160 | -€3,321 | -12.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,481 | €25,481 | = | 0.0% |
| Distributable reserves | 133 | €25,481 | €25,481 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,321 | -€3,321 | |
| Amounts payable | 17/49 | €43,327 | €30,862 | -€12,465 | -28.8% |
| Amounts payable within one year | 42/48 | €43,327 | €30,862 | -€12,465 | -28.8% |
| Trade debts | 44 | €16,157 | €1,470 | -€14,687 | -90.9% |
| Suppliers | 440/4 | €16,157 | €1,470 | -€14,687 | -90.9% |
| Taxes, remuneration and social security | 45 | €25,872 | €20,588 | -€5,284 | -20.4% |
| Taxes | 450/3 | €17,997 | €20,588 | +€2,591 | +14.4% |
| Remuneration and social security | 454/9 | €7,875 | - | -€7,875 | |
| Other amounts payable | 47/48 | €1,299 | €8,805 | +€7,506 | +578% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,212 | €9,973 | +€3,761 | +60.5% |
| Other operating charges | 640/8 | €1,291 | €335 | -€956 | -74.1% |
| Gross operating margin | 9900 | €35,386 | €9,236 | -€26,150 | -73.9% |
| Operating profit (loss) | 9901 | €27,882 | -€1,073 | -€28,955 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €170 | €2,020 | +€1,850 | +1,089% |
| Recurring financial charges | 65 | €170 | €2,020 | +€1,850 | +1,089% |
| Profit (loss) for the period before taxes | 9903 | €27,712 | -€3,087 | -€30,800 | |
| Income taxes | 67/77 | €2,074 | €234 | -€1,840 | -88.7% |
| Profit (loss) for the period | 9904 | €25,638 | -€3,321 | -€28,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,638 | -€3,321 | -€28,960 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.