FEDEPRIMMO: 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.
FEDEPRIMMO
Largest movements
- Tangible fixed assets -€19,115
down €19,115 (-3.5%), from €541,197 to €522,082
of which Land and buildings: -€18,049
- Cash -€18,277
down €18,277 (-62.3%), from €29,315 to €11,038
mainly Debts after one year (-€33,404) and Net result for the year (-€22,141)
- Receivables within one year -€9,960
no longer reported in 2025 (was €9,960)
- Debts after one year -€33,404
down €33,404 (-24.3%), from €137,409 to €104,005
- Profit (loss) carried forward -€22,141
new in 2025: -€22,141
- Taxes +€42,667
up €42,667 (+448.8%), from €9,506 to €52,173
- Financial charges +€4,660
up €4,660 (+122.7%), from €3,797 to €8,457
- Purchases and services +€4,133
up €4,133 (+19.5%), from €21,196 to €25,329
- Gross operating margin +€3,677
up €3,677 (+6.3%), from €58,459 to €62,136
- Other operating charges -€1,404
down €1,404 (-23.8%), from €5,899 to €4,495
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 | €760,645 | €713,766 | -€46,879 | -6.2% |
| Fixed assets | 21/28 | €541,197 | €522,082 | -€19,115 | -3.5% |
| Tangible fixed assets | 22/27 | €541,197 | €522,082 | -€19,115 | -3.5% |
| Land and buildings | 22 | €536,860 | €518,811 | -€18,049 | -3.4% |
| Plant, machinery and equipment | 23 | €968 | €739 | -€229 | -23.7% |
| Other tangible fixed assets | 26 | €3,369 | €2,532 | -€837 | -24.8% |
| Current assets | 29/58 | €219,448 | €191,684 | -€27,764 | -12.7% |
| Stocks and contracts in progress | 3 | €180,000 | €180,000 | = | 0.0% |
| Stocks | 30/36 | €180,000 | €180,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,960 | - | -€9,960 | |
| Trade receivables | 40 | €9,960 | - | -€9,960 | |
| Cash at bank and in hand | 54/58 | €29,315 | €11,038 | -€18,277 | -62.3% |
| Deferred charges and accrued income | 490/1 | €173 | €646 | +€473 | +273.4% |
| Total equity and liabilities | 10/49 | €760,645 | €713,766 | -€46,879 | -6.2% |
| Equity | 10/15 | €315,585 | €293,444 | -€22,141 | -7.0% |
| Reserves | 13 | €315,585 | €315,585 | = | 0.0% |
| Distributable reserves | 133 | €315,585 | €315,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€22,141 | -€22,141 | |
| Amounts payable | 17/49 | €445,060 | €420,322 | -€24,738 | -5.6% |
| Amounts payable after more than one year | 17 | €137,409 | €104,005 | -€33,404 | -24.3% |
| Financial debts | 170/4 | €137,409 | €104,005 | -€33,404 | -24.3% |
| Amounts payable within one year | 42/48 | €307,651 | €316,317 | +€8,666 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €32,278 | €33,404 | +€1,126 | +3.5% |
| Trade debts | 44 | €613 | €2,386 | +€1,773 | +289.2% |
| Suppliers | 440/4 | €613 | €2,386 | +€1,773 | +289.2% |
| Advances received on contracts in progress | 46 | - | €1,899 | +€1,899 | |
| Taxes, remuneration and social security | 45 | €13,815 | €16,556 | +€2,741 | +19.8% |
| Taxes | 450/3 | €13,815 | €16,556 | +€2,741 | +19.8% |
| Other amounts payable | 47/48 | €260,945 | €262,072 | +€1,127 | +0.4% |
| Turnover | 70 | €68,375 | €67,855 | -€520 | -0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,196 | €25,329 | +€4,133 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,260 | €19,115 | -€1,145 | -5.7% |
| Other operating charges | 640/8 | €5,899 | €4,495 | -€1,404 | -23.8% |
| Non-recurring operating charges | 66A | - | €37 | +€37 | |
| Gross operating margin | 9900 | €58,459 | €62,136 | +€3,677 | +6.3% |
| Operating profit (loss) | 9901 | €32,300 | €38,489 | +€6,189 | +19.2% |
| Financial income | 75/76B | €256 | - | -€256 | |
| Recurring financial income | 75 | €256 | - | -€256 | |
| Financial charges | 65/66B | €3,797 | €8,457 | +€4,660 | +122.7% |
| Recurring financial charges | 65 | €3,797 | €8,457 | +€4,660 | +122.7% |
| Profit (loss) for the period before taxes | 9903 | €28,759 | €30,032 | +€1,273 | +4.4% |
| Transfer from deferred taxes | 780 | €94,400 | - | -€94,400 | |
| Income taxes | 67/77 | €9,506 | €52,173 | +€42,667 | +448.8% |
| Profit (loss) for the period | 9904 | €113,653 | -€22,141 | -€135,794 | |
| Transfer from tax-exempt reserves | 789 | €225,344 | - | -€225,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €338,997 | -€22,141 | -€361,138 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.