FEBELFARMA: what changed
Two fiscal 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.
FEBELFARMA
Largest movements
- Deferred charges and accrued income +€51,784
up €51,784 (+154.7%), from €33,468 to €85,252
- Reserves +€45,753
up €45,753 (+3.2%), from €1.4m to €1.5m
of which Distributable reserves: +€45,753
- Turnover +€19,350
up €19,350 (+48.4%), from €40,015 to €59,365
- Taxes +€18,772
up €18,772 (+590.0%), from €3,182 to €21,953
of which Taxes: +€17,953
- Financial income +€18,356
up €18,356 (+54.4%), from €33,720 to €52,076
- Services and other goods +€3,736
up €3,736 (+10.0%), from €37,301 to €41,037
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,996,476 | €2,057,410 | +€60,934 | +3.1% |
| Fixed assets | 21/28 | €9,661 | €9,661 | = | 0.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €9,660 | €9,660 | = | 0.0% |
| Affiliated companies | 280/1 | €9,660 | €9,660 | = | 0.0% |
| Participating interests | 280 | €9,660 | €9,660 | = | 0.0% |
| Current assets | 29/58 | €1,986,816 | €2,047,749 | +€60,934 | +3.1% |
| Amounts receivable within one year | 40/41 | €1,846,067 | €1,856,346 | +€10,279 | +0.6% |
| Trade receivables | 40 | €31,022 | €31,302 | +€280 | +0.9% |
| Other amounts receivable | 41 | €1,815,045 | €1,825,044 | +€9,999 | +0.6% |
| Current investments | 50/53 | €107,280 | €106,151 | -€1,129 | -1.1% |
| Other investments | 51/53 | €107,280 | €106,151 | -€1,129 | -1.1% |
| Deferred charges and accrued income | 490/1 | €33,468 | €85,252 | +€51,784 | +154.7% |
| Total equity and liabilities | 10/49 | €1,996,476 | €2,057,410 | +€60,934 | +3.1% |
| Equity | 10/15 | €1,981,958 | €2,027,711 | +€45,753 | +2.3% |
| Contributions | 10/11 | €550,576 | €550,576 | = | 0.0% |
| Reserves | 13 | €1,431,382 | €1,477,135 | +€45,753 | +3.2% |
| Non-distributable reserves | 130/1 | €37,309 | €37,309 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,309 | €37,309 | = | 0.0% |
| Distributable reserves | 133 | €1,394,073 | €1,439,826 | +€45,753 | +3.3% |
| Amounts payable | 17/49 | €14,518 | €29,699 | +€15,180 | +104.6% |
| Amounts payable within one year | 42/48 | €14,518 | €29,182 | +€14,664 | +101.0% |
| Trade debts | 44 | €2,667 | €11,229 | +€8,562 | +321.0% |
| Suppliers | 440/4 | €2,667 | €11,229 | +€8,562 | +321.0% |
| Taxes, remuneration and social security | 45 | €3,182 | €17,953 | +€14,772 | +464.3% |
| Taxes | 450/3 | €3,182 | €17,953 | +€14,772 | +464.3% |
| Other amounts payable | 47/48 | €8,670 | - | -€8,670 | |
| Accrued charges and deferred income | 492/3 | - | €517 | +€517 | |
| Operating income | 70/76A | €617,953 | €59,365 | -€558,588 | -90.4% |
| Turnover | 70 | €40,015 | €59,365 | +€19,350 | +48.4% |
| Non-recurring operating income | 76A | €577,939 | - | -€577,939 | |
| Operating charges | 60/66A | €38,880 | €42,830 | +€3,950 | +10.2% |
| Services and other goods | 61 | €37,301 | €41,037 | +€3,736 | +10.0% |
| Other operating charges | 640/8 | €1,579 | €1,793 | +€214 | +13.6% |
| Operating profit (loss) | 9901 | €579,073 | €16,535 | -€562,538 | -97.1% |
| Financial income | 75/76B | €33,720 | €52,076 | +€18,356 | +54.4% |
| Recurring financial income | 75 | €33,720 | €52,076 | +€18,356 | +54.4% |
| Income from financial fixed assets | 750 | €252 | €292 | +€40 | +15.8% |
| Income from current assets | 751 | €33,468 | €51,784 | +€18,316 | +54.7% |
| Financial charges | 65/66B | €1,055 | €904 | -€151 | -14.3% |
| Recurring financial charges | 65 | €1,055 | €904 | -€151 | -14.3% |
| Other financial charges | 652/9 | €1,055 | €904 | -€151 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €611,738 | €67,707 | -€544,031 | -88.9% |
| Income taxes | 67/77 | €3,182 | €21,953 | +€18,772 | +590.0% |
| Taxes | 670/3 | €4,000 | €21,953 | +€17,953 | +448.8% |
| Tax adjustments and reversals of tax provisions | 77 | €818 | - | -€818 | |
| Profit (loss) for the period | 9904 | €608,557 | €45,753 | -€562,803 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €608,557 | €45,753 | -€562,803 | -92.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.