FEELING PRODUCTION: 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.
FEELING PRODUCTION
Largest movements
- Cash -€57,797
down €57,797 (-10.2%), from €567,914 to €510,117
mainly Net result for the year (-€97,999) and Tax, wage and social debts (-€2,000)
- Receivables within one year -€38,911
down €38,911 (-19.2%), from €203,169 to €164,258
of which Other amounts receivable: -€48,437
- Profit (loss) carried forward -€97,999
down €97,999, from €62,650 to -€35,349
- Gross operating margin -€193,339
down €193,339, from €104,285 to -€89,054
- Other operating charges -€48,457
down €48,457 (-94.1%), from €51,476 to €3,019
- Taxes -€10,322
down €10,322 (-93.4%), from €11,057 to €735
- Financial income -€3,813
down €3,813 (-100.0%), from €3,813 to €1
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 | €788,219 | €685,935 | -€102,284 | -13.0% |
| Fixed assets | 21/28 | €14,461 | €9,638 | -€4,823 | -33.4% |
| Tangible fixed assets | 22/27 | €14,461 | €9,638 | -€4,823 | -33.4% |
| Plant, machinery and equipment | 23 | €2,241 | €1,132 | -€1,109 | -49.5% |
| Furniture and vehicles | 24 | €9,856 | €6,489 | -€3,367 | -34.2% |
| Other tangible fixed assets | 26 | €2,364 | €2,017 | -€347 | -14.7% |
| Current assets | 29/58 | €773,758 | €676,297 | -€97,460 | -12.6% |
| Amounts receivable within one year | 40/41 | €203,169 | €164,258 | -€38,911 | -19.2% |
| Trade receivables | 40 | €29,274 | €38,799 | +€9,525 | +32.5% |
| Other amounts receivable | 41 | €173,895 | €125,458 | -€48,437 | -27.9% |
| Cash at bank and in hand | 54/58 | €567,914 | €510,117 | -€57,797 | -10.2% |
| Deferred charges and accrued income | 490/1 | €2,674 | €1,923 | -€752 | -28.1% |
| Total equity and liabilities | 10/49 | €788,219 | €685,935 | -€102,284 | -13.0% |
| Equity | 10/15 | €768,900 | €670,901 | -€97,999 | -12.7% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €700,000 | €700,000 | = | 0.0% |
| Distributable reserves | 133 | €700,000 | €700,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,650 | -€35,349 | -€97,999 | |
| Amounts payable | 17/49 | €19,319 | €15,034 | -€4,285 | -22.2% |
| Amounts payable within one year | 42/48 | €19,319 | €15,034 | -€4,285 | -22.2% |
| Trade debts | 44 | €16,519 | €15,034 | -€1,485 | -9.0% |
| Suppliers | 440/4 | €16,519 | €15,034 | -€1,485 | -9.0% |
| Taxes, remuneration and social security | 45 | €2,000 | - | -€2,000 | |
| Taxes | 450/3 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,867 | €4,823 | -€43 | -0.9% |
| Other operating charges | 640/8 | €51,476 | €3,019 | -€48,457 | -94.1% |
| Gross operating margin | 9900 | €104,285 | -€89,054 | -€193,339 | |
| Operating profit (loss) | 9901 | €47,942 | -€96,896 | -€144,838 | |
| Financial income | 75/76B | €3,813 | €1 | -€3,813 | -100.0% |
| Recurring financial income | 75 | €3,813 | €1 | -€3,813 | -100.0% |
| Financial charges | 65/66B | €368 | €369 | +€1 | +0.2% |
| Recurring financial charges | 65 | €368 | €369 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €51,387 | -€97,264 | -€148,651 | |
| Income taxes | 67/77 | €11,057 | €735 | -€10,322 | -93.4% |
| Profit (loss) for the period | 9904 | €40,330 | -€97,999 | -€138,329 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,330 | -€97,999 | -€138,329 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.