VOS FABIAN: 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.
VOS FABIAN
Largest movements
- Stocks and contracts -€2,668
down €2,668 (-1.5%), from €176,919 to €174,250
- Cash +€2,028
up €2,028 (+22.6%), from €8,969 to €10,997
mainly Stocks and contracts (+€2,668) and Tax, wage and social debts (+€650)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€4,975
down €4,975, from €4,440 to -€534
- Taxes -€209
down €209 (-35.5%), from €588 to €379
- Financial income +€183
up €183 (+37.8%), from €483 to €666
- Other operating charges +€162
up €162 (+36.1%), from €449 to €612
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 | €187,217 | €186,320 | -€897 | -0.5% |
| Fixed assets | 21/28 | €1,161 | €1,073 | -€88 | -7.6% |
| Tangible fixed assets | 22/27 | €1,161 | €1,073 | -€88 | -7.6% |
| Plant, machinery and equipment | 23 | €1,161 | €1,073 | -€88 | -7.6% |
| Current assets | 29/58 | €186,056 | €185,248 | -€808 | -0.4% |
| Stocks and contracts in progress | 3 | €176,919 | €174,250 | -€2,668 | -1.5% |
| Stocks | 30/36 | €176,919 | €174,250 | -€2,668 | -1.5% |
| Amounts receivable within one year | 40/41 | €118 | - | -€118 | |
| Other amounts receivable | 41 | €118 | - | -€118 | |
| Cash at bank and in hand | 54/58 | €8,969 | €10,997 | +€2,028 | +22.6% |
| Deferred charges and accrued income | 490/1 | €50 | - | -€50 | |
| Total equity and liabilities | 10/49 | €187,217 | €186,320 | -€897 | -0.5% |
| Equity | 10/15 | €35,251 | €34,261 | -€990 | -2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,051 | €28,061 | -€990 | -3.4% |
| Distributable reserves | 133 | €29,051 | €28,061 | -€990 | -3.4% |
| Amounts payable | 17/49 | €151,966 | €152,059 | +€94 | +0.1% |
| Amounts payable within one year | 42/48 | €151,966 | €152,059 | +€94 | +0.1% |
| Trade debts | 44 | €2,153 | €2,118 | -€35 | -1.6% |
| Suppliers | 440/4 | €2,153 | €2,118 | -€35 | -1.6% |
| Taxes, remuneration and social security | 45 | €970 | €1,620 | +€650 | +67.0% |
| Taxes | 450/3 | €970 | €1,620 | +€650 | +67.0% |
| Other amounts payable | 47/48 | €148,843 | €148,322 | -€521 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €88 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €612 | +€162 | +36.1% |
| Gross operating margin | 9900 | €4,440 | -€534 | -€4,975 | |
| Operating profit (loss) | 9901 | €3,903 | -€1,235 | -€5,137 | |
| Financial income | 75/76B | €483 | €666 | +€183 | +37.8% |
| Recurring financial income | 75 | €483 | €666 | +€183 | +37.8% |
| Financial charges | 65/66B | €44 | €43 | -€1 | -1.4% |
| Recurring financial charges | 65 | €44 | €43 | -€1 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €4,342 | -€611 | -€4,954 | |
| Income taxes | 67/77 | €588 | €379 | -€209 | -35.5% |
| Profit (loss) for the period | 9904 | €3,755 | -€990 | -€4,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,755 | -€990 | -€4,745 |
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 20 October 2026 via checked.be.