FEDICURA: 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.
FEDICURA
Largest movements
- Cash +€5,446
up €5,446 (+170%), from €3,212 to €8,657
mainly Depreciation (+€2,935) and Other debts (+€2,825)
- Deferred charges and accrued income -€2,036
down €2,036 (-42.2%), from €4,830 to €2,794
- Receivables within one year -€1,802
down €1,802 (-9.9%), from €18,182 to €16,380
of which Other amounts receivable: -€4,433
- Other debts +€2,825
up €2,825 (+36.1%), from €7,820 to €10,646
- Tax, wage and social debts -€2,543
down €2,543 (-97.7%), from €2,604 to €60
of which Taxes: -€2,543
- Profit (loss) carried forward +€958
up €958 (+8.2%), from -€11,667 to -€10,709
- Gross operating margin -€2,319
down €2,319 (-30.2%), from €7,682 to €5,363
- Financial charges -€940
down €940 (-57.2%), from €1,642 to €702
- Depreciation -€892
down €892 (-23.3%), from €3,827 to €2,935
- Financial income +€357
up €357, from €0 to €357
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.
Derived cash bridge
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 | €32,338 | €33,632 | +€1,294 | +4.0% |
| Fixed assets | 21/28 | €6,114 | €5,800 | -€314 | -5.1% |
| Tangible fixed assets | 22/27 | €6,114 | €5,800 | -€314 | -5.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,757 | €980 | -€777 | -44.2% |
| Furniture and vehicles | 24 | €4,357 | €4,820 | +€463 | +10.6% |
| Current assets | 29/58 | €26,224 | €27,832 | +€1,608 | +6.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,182 | €16,380 | -€1,802 | -9.9% |
| Trade receivables | 40 | €13,137 | €15,768 | +€2,631 | +20.0% |
| Other amounts receivable | 41 | €5,045 | €612 | -€4,433 | -87.9% |
| Cash at bank and in hand | 54/58 | €3,212 | €8,657 | +€5,446 | +170% |
| Deferred charges and accrued income | 490/1 | €4,830 | €2,794 | -€2,036 | -42.2% |
| Total equity and liabilities | 10/49 | €32,338 | €33,632 | +€1,294 | +4.0% |
| Equity | 10/15 | €20,635 | €21,593 | +€958 | +4.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €13,752 | €13,752 | = | 0.0% |
| Distributable reserves | 133 | €13,752 | €13,752 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,667 | -€10,709 | +€958 | +8.2% |
| Amounts payable | 17/49 | €11,703 | €12,038 | +€336 | +2.9% |
| Amounts payable within one year | 42/48 | €11,703 | €12,038 | +€336 | +2.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,279 | €1,333 | +€54 | +4.2% |
| Suppliers | 440/4 | €1,279 | €1,333 | +€54 | +4.2% |
| Taxes, remuneration and social security | 45 | €2,604 | €60 | -€2,543 | -97.7% |
| Taxes | 450/3 | €2,604 | €60 | -€2,543 | -97.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,820 | €10,646 | +€2,825 | +36.1% |
| Non-recurring operating income | 76A | €54 | €0 | -€54 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,827 | €2,935 | -€892 | -23.3% |
| Other operating charges | 640/8 | €992 | €986 | -€7 | -0.7% |
| Gross operating margin | 9900 | €7,682 | €5,363 | -€2,319 | -30.2% |
| Operating profit (loss) | 9901 | €2,863 | €1,442 | -€1,421 | -49.6% |
| Financial income | 75/76B | €0 | €357 | +€357 | |
| Recurring financial income | 75 | €0 | €357 | +€357 | |
| Financial charges | 65/66B | €1,642 | €702 | -€940 | -57.2% |
| Recurring financial charges | 65 | €1,642 | €702 | -€940 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €1,221 | €1,097 | -€125 | -10.2% |
| Income taxes | 67/77 | €159 | €138 | -€20 | -12.8% |
| Profit (loss) for the period | 9904 | €1,063 | €958 | -€104 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,063 | €958 | -€104 | -9.8% |
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 20 October 2026 via checked.be.