Febra: 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.
Febra
Largest movements
- Cash -€41,177
down €41,177 (-51.9%), from €79,380 to €38,203
mainly Investment in fixed assets (net) (-€82,449) and Net result for the year (-€9,184)
- Tangible fixed assets +€25,419
up €25,419 (+2.3%), from €1.1m to €1.1m
of which Land and buildings: +€32,260
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€9,351
up €9,351 (+19.4%), from €48,233 to €57,584
- Other operating charges +€5,797
up €5,797 (+137%), from €4,216 to €10,013
- Depreciation +€4,000
up €4,000 (+7.5%), from €53,030 to €57,030
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,187,231 | €1,172,965 | -€14,266 | -1.2% |
| Fixed assets | 21/28 | €1,106,207 | €1,131,627 | +€25,419 | +2.3% |
| Tangible fixed assets | 22/27 | €1,106,207 | €1,131,627 | +€25,419 | +2.3% |
| Land and buildings | 22 | €1,098,334 | €1,130,593 | +€32,260 | +2.9% |
| Plant, machinery and equipment | 23 | €1,292 | €1,033 | -€258 | -20.0% |
| Assets under construction and advance payments | 27 | €6,582 | €0 | -€6,582 | -100% |
| Current assets | 29/58 | €81,024 | €41,339 | -€39,685 | -49.0% |
| Amounts receivable within one year | 40/41 | €48 | €156 | +€108 | +223% |
| Other amounts receivable | 41 | €48 | €156 | +€108 | +223% |
| Cash at bank and in hand | 54/58 | €79,380 | €38,203 | -€41,177 | -51.9% |
| Deferred charges and accrued income | 490/1 | €1,595 | €2,980 | +€1,384 | +86.8% |
| Total equity and liabilities | 10/49 | €1,187,231 | €1,172,965 | -€14,266 | -1.2% |
| Equity | 10/15 | €1,135,971 | €1,126,787 | -€9,184 | -0.8% |
| Contributions | 10/11 | €1,315,000 | €1,315,000 | = | 0.0% |
| Reserves | 13 | €735 | €735 | = | 0.0% |
| Non-distributable reserves | 130/1 | €735 | €735 | = | 0.0% |
| Reserves not available under the articles | 1311 | €735 | €735 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,764 | -€188,948 | -€9,184 | -5.1% |
| Amounts payable | 17/49 | €51,260 | €46,178 | -€5,082 | -9.9% |
| Amounts payable within one year | 42/48 | €51,260 | €46,178 | -€5,082 | -9.9% |
| Trade debts | 44 | €6,187 | €1,148 | -€5,038 | -81.4% |
| Suppliers | 440/4 | €6,187 | €1,148 | -€5,038 | -81.4% |
| Other amounts payable | 47/48 | €45,073 | €45,030 | -€44 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,030 | €57,030 | +€4,000 | +7.5% |
| Other operating charges | 640/8 | €4,216 | €10,013 | +€5,797 | +137% |
| Gross operating margin | 9900 | €48,233 | €57,584 | +€9,351 | +19.4% |
| Operating profit (loss) | 9901 | -€9,013 | -€9,459 | -€447 | -5.0% |
| Financial income | 75/76B | €161 | €359 | +€198 | +123% |
| Recurring financial income | 75 | €161 | €359 | +€198 | +123% |
| Financial charges | 65/66B | €48 | €84 | +€36 | +74.9% |
| Recurring financial charges | 65 | €48 | €84 | +€36 | +74.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,900 | -€9,184 | -€284 | -3.2% |
| Profit (loss) for the period | 9904 | -€8,900 | -€9,184 | -€284 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,900 | -€9,184 | -€284 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.