FEBER OST TECHNICS: 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.
FEBER OST TECHNICS
Largest movements
- Cash +€48,626
up €48,626 (+195.6%), from €24,862 to €73,488
mainly Receivables within one year (+€46,801) and Net result for the year (+€24,532)
- Receivables within one year -€46,801
down €46,801 (-87.6%), from €53,438 to €6,637
of which Trade receivables: -€46,526
- Tangible fixed assets +€23,704
up €23,704 (+6.7%), from €356,212 to €379,916
of which Land and buildings: +€20,751
- Reserves +€23,699
up €23,699 (+27.6%), from €85,978 to €109,676
- Gross operating margin -€36,410
down €36,410 (-34.3%), from €106,209 to €69,799
- Depreciation -€26,033
down €26,033 (-64.7%), from €40,219 to €14,186
- Taxes -€2,311
down €2,311 (-13.1%), from €17,638 to €15,327
- Financial charges +€1,852
up €1,852 (+15.8%), from €11,699 to €13,551
- Other operating charges +€1,064
up €1,064 (+93.5%), from €1,138 to €2,203
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 | €435,594 | €460,773 | +€25,179 | +5.8% |
| Fixed assets | 21/28 | €356,212 | €379,916 | +€23,704 | +6.7% |
| Tangible fixed assets | 22/27 | €356,212 | €379,916 | +€23,704 | +6.7% |
| Land and buildings | 22 | €346,029 | €366,780 | +€20,751 | +6.0% |
| Plant, machinery and equipment | 23 | €5,704 | €9,240 | +€3,536 | +62.0% |
| Furniture and vehicles | 24 | €4,479 | €3,896 | -€583 | -13.0% |
| Current assets | 29/58 | €79,382 | €80,857 | +€1,475 | +1.9% |
| Amounts receivable within one year | 40/41 | €53,438 | €6,637 | -€46,801 | -87.6% |
| Trade receivables | 40 | €53,163 | €6,637 | -€46,526 | -87.5% |
| Other amounts receivable | 41 | €274 | €0 | -€274 | -100.0% |
| Cash at bank and in hand | 54/58 | €24,862 | €73,488 | +€48,626 | +195.6% |
| Deferred charges and accrued income | 490/1 | €1,082 | €732 | -€350 | -32.4% |
| Total equity and liabilities | 10/49 | €435,594 | €460,773 | +€25,179 | +5.8% |
| Equity | 10/15 | €86,978 | €110,676 | +€23,699 | +27.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €85,978 | €109,676 | +€23,699 | +27.6% |
| Distributable reserves | 133 | €85,978 | €109,676 | +€23,699 | +27.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €348,616 | €350,097 | +€1,480 | +0.4% |
| Amounts payable after more than one year | 17 | €289,981 | €285,478 | -€4,503 | -1.6% |
| Financial debts | 170/4 | €289,981 | €285,478 | -€4,503 | -1.6% |
| Amounts payable within one year | 42/48 | €55,755 | €60,760 | +€5,005 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €13,980 | €14,503 | +€523 | +3.7% |
| Trade debts | 44 | €866 | €4,618 | +€3,752 | +433.1% |
| Suppliers | 440/4 | €866 | €4,618 | +€3,752 | +433.1% |
| Taxes, remuneration and social security | 45 | €36,773 | €37,137 | +€364 | +1.0% |
| Taxes | 450/3 | €35,523 | €35,887 | +€364 | +1.0% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €4,136 | €4,501 | +€365 | +8.8% |
| Accrued charges and deferred income | 492/3 | €2,880 | €3,859 | +€978 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,219 | €14,186 | -€26,033 | -64.7% |
| Other operating charges | 640/8 | €1,138 | €2,203 | +€1,064 | +93.5% |
| Gross operating margin | 9900 | €106,209 | €69,799 | -€36,410 | -34.3% |
| Operating profit (loss) | 9901 | €64,852 | €53,410 | -€11,442 | -17.6% |
| Financial charges | 65/66B | €11,699 | €13,551 | +€1,852 | +15.8% |
| Recurring financial charges | 65 | €11,699 | €13,551 | +€1,852 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €53,153 | €39,859 | -€13,294 | -25.0% |
| Income taxes | 67/77 | €17,638 | €15,327 | -€2,311 | -13.1% |
| Profit (loss) for the period | 9904 | €35,515 | €24,532 | -€10,983 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,515 | €24,532 | -€10,983 | -30.9% |
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 8 October 2026 via checked.be.