Febe Moens: 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.
Febe Moens
Largest movements
- Receivables within one year +€74,359
up €74,359 (+95.3%), from €78,046 to €152,405
of which Other amounts receivable: +€87,062
- Cash -€30,261
down €30,261 (-78.0%), from €38,800 to €8,539
mainly Receivables within one year (-€74,359) and Debts after one year (-€21,249)
- Tangible fixed assets -€21,080
down €21,080 (-7.6%), from €277,294 to €256,214
- Profit (loss) carried forward +€44,671
up €44,671 (+70.5%), from €63,326 to €107,997
- Debts after one year -€21,249
down €21,249 (-7.4%), from €286,884 to €265,635
- Gross operating margin +€5,804
up €5,804 (+7.0%), from €83,492 to €89,296
- Financial charges -€1,892
down €1,892 (-16.3%), from €11,633 to €9,740
- Taxes +€1,353
up €1,353 (+12.8%), from €10,609 to €11,962
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 | €395,079 | €418,644 | +€23,565 | +6.0% |
| Fixed assets | 21/28 | €277,294 | €256,214 | -€21,080 | -7.6% |
| Tangible fixed assets | 22/27 | €277,294 | €256,214 | -€21,080 | -7.6% |
| Land and buildings | 22 | €242,797 | €232,283 | -€10,514 | -4.3% |
| Plant, machinery and equipment | 23 | €926 | €1,127 | +€201 | +21.7% |
| Furniture and vehicles | 24 | €3,704 | €2,929 | -€775 | -20.9% |
| Leasing and similar rights | 25 | €29,866 | €19,874 | -€9,992 | -33.5% |
| Current assets | 29/58 | €117,785 | €162,430 | +€44,645 | +37.9% |
| Amounts receivable within one year | 40/41 | €78,046 | €152,405 | +€74,359 | +95.3% |
| Trade receivables | 40 | €27,944 | €15,240 | -€12,704 | -45.5% |
| Other amounts receivable | 41 | €50,103 | €137,165 | +€87,062 | +173.8% |
| Cash at bank and in hand | 54/58 | €38,800 | €8,539 | -€30,261 | -78.0% |
| Deferred charges and accrued income | 490/1 | €939 | €1,485 | +€547 | +58.2% |
| Total equity and liabilities | 10/49 | €395,079 | €418,644 | +€23,565 | +6.0% |
| Equity | 10/15 | €65,326 | €109,997 | +€44,671 | +68.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,326 | €107,997 | +€44,671 | +70.5% |
| Amounts payable | 17/49 | €329,752 | €308,647 | -€21,106 | -6.4% |
| Amounts payable after more than one year | 17 | €286,884 | €265,635 | -€21,249 | -7.4% |
| Financial debts | 170/4 | €286,884 | €265,635 | -€21,249 | -7.4% |
| Amounts payable within one year | 42/48 | €42,868 | €43,012 | +€143 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €20,569 | €21,249 | +€679 | +3.3% |
| Trade debts | 44 | €4,342 | €2,382 | -€1,960 | -45.1% |
| Suppliers | 440/4 | €4,342 | €2,382 | -€1,960 | -45.1% |
| Taxes, remuneration and social security | 45 | €17,957 | €19,381 | +€1,424 | +7.9% |
| Taxes | 450/3 | €17,957 | €19,381 | +€1,424 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,928 | €21,749 | +€822 | +3.9% |
| Other operating charges | 640/8 | €1,127 | €1,174 | +€48 | +4.2% |
| Gross operating margin | 9900 | €83,492 | €89,296 | +€5,804 | +7.0% |
| Operating profit (loss) | 9901 | €61,437 | €66,372 | +€4,935 | +8.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +27.8% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +27.8% |
| Financial charges | 65/66B | €11,633 | €9,740 | -€1,892 | -16.3% |
| Recurring financial charges | 65 | €11,633 | €9,740 | -€1,892 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €49,805 | €56,632 | +€6,827 | +13.7% |
| Income taxes | 67/77 | €10,609 | €11,962 | +€1,353 | +12.8% |
| Profit (loss) for the period | 9904 | €39,196 | €44,671 | +€5,474 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,196 | €44,671 | +€5,474 | +14.0% |
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 11 October 2026 via checked.be.