DrMA Ferchichi: what changed
DrMA Ferchichi
Largest movements
- Tangible fixed assets -€14,001
down €14,001 (-49.0%), from €28,590 to €14,589
of which Furniture and vehicles: -€13,042
- Receivables within one year -€10,888
down €10,888 (-12.4%), from €88,105 to €77,216
- Cash -€2,215
down €2,215 (-89.7%), from €2,469 to €254
mainly Net result for the year (-€17,649) and Debts after one year (-€9,906)
- Profit (loss) carried forward -€17,649
down €17,649 (-30.8%), from €57,349 to €39,701
- Debts after one year -€9,906
down €9,906 (-46.8%), from €21,152 to €11,247
- Trade debts +€1,320
up €1,320 (+22.8%), from €5,786 to €7,106
- Gross operating margin -€51,791
down €51,791, from €46,381 to -€5,409
- Taxes -€11,695
down €11,695 (-98.8%), from €11,836 to €142
- Depreciation +€891
up €891 (+6.8%), from €13,111 to €14,001
- Other operating charges +€610
up €610 (+184%), from €332 to €942
- Financial income +€475
up €475 (+12.7%), from €3,736 to €4,210
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,893 | €96,269 | -€26,624 | -21.7% |
| Fixed assets | 21/28 | €28,590 | €14,589 | -€14,001 | -49.0% |
| Tangible fixed assets | 22/27 | €28,590 | €14,589 | -€14,001 | -49.0% |
| Plant, machinery and equipment | 23 | €1,896 | €937 | -€959 | -50.6% |
| Furniture and vehicles | 24 | €26,694 | €13,652 | -€13,042 | -48.9% |
| Current assets | 29/58 | €94,303 | €81,680 | -€12,623 | -13.4% |
| Amounts receivable within one year | 40/41 | €88,105 | €77,216 | -€10,888 | -12.4% |
| Other amounts receivable | 41 | €88,105 | €77,216 | -€10,888 | -12.4% |
| Cash at bank and in hand | 54/58 | €2,469 | €254 | -€2,215 | -89.7% |
| Deferred charges and accrued income | 490/1 | €3,729 | €4,210 | +€481 | +12.9% |
| Total equity and liabilities | 10/49 | €122,893 | €96,269 | -€26,624 | -21.7% |
| Equity | 10/15 | €85,518 | €67,870 | -€17,649 | -20.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,169 | €23,169 | = | 0.0% |
| Distributable reserves | 133 | €23,169 | €23,169 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,349 | €39,701 | -€17,649 | -30.8% |
| Amounts payable | 17/49 | €37,375 | €28,399 | -€8,975 | -24.0% |
| Amounts payable after more than one year | 17 | €21,152 | €11,247 | -€9,906 | -46.8% |
| Financial debts | 170/4 | €21,152 | €11,247 | -€9,906 | -46.8% |
| Amounts payable within one year | 42/48 | €15,573 | €17,153 | +€1,580 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €9,470 | €9,906 | +€436 | +4.6% |
| Trade debts | 44 | €5,786 | €7,106 | +€1,320 | +22.8% |
| Suppliers | 440/4 | €5,786 | €7,106 | +€1,320 | +22.8% |
| Taxes, remuneration and social security | 45 | €317 | €142 | -€175 | -55.3% |
| Taxes | 450/3 | €317 | €142 | -€175 | -55.3% |
| Accrued charges and deferred income | 492/3 | €650 | - | -€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,111 | €14,001 | +€891 | +6.8% |
| Other operating charges | 640/8 | €332 | €942 | +€610 | +184% |
| Gross operating margin | 9900 | €46,381 | -€5,409 | -€51,791 | |
| Operating profit (loss) | 9901 | €32,938 | -€20,353 | -€53,292 | |
| Financial income | 75/76B | €3,736 | €4,210 | +€475 | +12.7% |
| Recurring financial income | 75 | €3,736 | €4,210 | +€475 | +12.7% |
| Financial charges | 65/66B | €1,669 | €1,364 | -€305 | -18.3% |
| Recurring financial charges | 65 | €1,669 | €1,364 | -€305 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €35,005 | -€17,507 | -€52,512 | |
| Income taxes | 67/77 | €11,836 | €142 | -€11,695 | -98.8% |
| Profit (loss) for the period | 9904 | €23,169 | -€17,649 | -€40,818 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,169 | -€17,649 | -€40,818 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.