FOBEBA: 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.
FOBEBA
Largest movements
- Receivables within one year -€46,716
down €46,716 (-61.3%), from €76,230 to €29,514
of which Trade receivables: -€46,780
- Cash -€21,511
down €21,511 (-93.9%), from €22,905 to €1,394
mainly Trade debts (-€33,240) and Other debts (-€21,000)
- Trade debts -€33,240
down €33,240 (-52.5%), from €63,322 to €30,083
- Other debts -€21,000
down €21,000 (-8.9%), from €236,600 to €215,600
- Debts after one year -€15,000
down €15,000 (-37.5%), from €40,000 to €25,000
- Reserves +€11,492
up €11,492 (+42.2%), from €27,228 to €38,720
- Tax, wage and social debts -€10,479
down €10,479 (-36.2%), from €28,985 to €18,506
- Gross operating margin -€8,576
down €8,576 (-34.5%), from €24,894 to €16,318
- Taxes -€2,387
down €2,387 (-35.6%), from €6,697 to €4,310
- Other operating charges +€411
new in 2025: €411
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 | €399,135 | €330,909 | -€68,227 | -17.1% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €99,135 | €30,909 | -€68,227 | -68.8% |
| Amounts receivable within one year | 40/41 | €76,230 | €29,514 | -€46,716 | -61.3% |
| Trade receivables | 40 | €76,230 | €29,450 | -€46,780 | -61.4% |
| Other amounts receivable | 41 | - | €64 | +€64 | |
| Cash at bank and in hand | 54/58 | €22,905 | €1,394 | -€21,511 | -93.9% |
| Total equity and liabilities | 10/49 | €399,135 | €330,909 | -€68,227 | -17.1% |
| Equity | 10/15 | €30,228 | €41,720 | +€11,492 | +38.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,228 | €38,720 | +€11,492 | +42.2% |
| Distributable reserves | 133 | €27,228 | €38,720 | +€11,492 | +42.2% |
| Amounts payable | 17/49 | €368,908 | €289,189 | -€79,719 | -21.6% |
| Amounts payable after more than one year | 17 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Financial debts | 170/4 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Amounts payable within one year | 42/48 | €328,908 | €264,189 | -€64,719 | -19.7% |
| Trade debts | 44 | €63,322 | €30,083 | -€33,240 | -52.5% |
| Suppliers | 440/4 | €63,322 | €30,083 | -€33,240 | -52.5% |
| Taxes, remuneration and social security | 45 | €28,985 | €18,506 | -€10,479 | -36.2% |
| Taxes | 450/3 | €28,985 | €18,506 | -€10,479 | -36.2% |
| Other amounts payable | 47/48 | €236,600 | €215,600 | -€21,000 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36 | - | -€36 | |
| Other operating charges | 640/8 | - | €411 | +€411 | |
| Gross operating margin | 9900 | €24,894 | €16,318 | -€8,576 | -34.5% |
| Operating profit (loss) | 9901 | €24,858 | €15,906 | -€8,951 | -36.0% |
| Financial charges | 65/66B | €303 | €105 | -€198 | -65.4% |
| Recurring financial charges | 65 | €303 | €105 | -€198 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €24,555 | €15,802 | -€8,754 | -35.6% |
| Income taxes | 67/77 | €6,697 | €4,310 | -€2,387 | -35.6% |
| Profit (loss) for the period | 9904 | €17,858 | €11,492 | -€6,366 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,858 | €11,492 | -€6,366 | -35.6% |
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 24 October 2026 via checked.be.