FEKA: 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.
FEKA
Largest movements
- Receivables within one year -€28,365
down €28,365 (-35.1%), from €80,824 to €52,459
of which Other amounts receivable: -€26,801
- Receivables after one year +€26,021
new in 2024: €26,021
- Cash -€13,284
down €13,284 (-89.4%), from €14,861 to €1,577
mainly Receivables after one year (-€26,021) and Tax, wage and social debts (-€23,058)
- Stocks and contracts +€9,000
up €9,000 (+81.8%), from €11,000 to €20,000
- Tangible fixed assets -€3,359
down €3,359 (-4.4%), from €75,880 to €72,520
of which Plant, machinery and equipment: -€9,810
- Trade debts +€24,163
up €24,163 (+29.5%), from €81,804 to €105,967
- Tax, wage and social debts -€23,058
down €23,058 (-54.5%), from €42,344 to €19,286
of which Remuneration and social security: -€13,170
- Debts after one year -€8,496
down €8,496 (-51.2%), from €16,604 to €8,108
of which Other amounts payable: -€4,726
- Other operating charges -€22,705
down €22,705 (-68.7%), from €33,032 to €10,327
- Gross operating margin -€18,346
down €18,346 (-7.0%), from €260,699 to €242,353
- Financial charges +€3,989
up €3,989 (+70.8%), from €5,638 to €9,627
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.
Cash bridge derived
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 | €205,126 | €197,815 | -€7,311 | -3.6% |
| Fixed assets | 21/28 | €86,230 | €82,870 | -€3,359 | -3.9% |
| Tangible fixed assets | 22/27 | €75,880 | €72,520 | -€3,359 | -4.4% |
| Plant, machinery and equipment | 23 | €59,413 | €49,603 | -€9,810 | -16.5% |
| Furniture and vehicles | 24 | €9,983 | €8,097 | -€1,887 | -18.9% |
| Other tangible fixed assets | 26 | €6,483 | €14,820 | +€8,337 | +128.6% |
| Financial fixed assets | 28 | €10,350 | €10,350 | = | 0.0% |
| Current assets | 29/58 | €118,896 | €114,944 | -€3,952 | -3.3% |
| Amounts receivable after more than one year | 29 | - | €26,021 | +€26,021 | |
| Other amounts receivable | 291 | - | €26,021 | +€26,021 | |
| Stocks and contracts in progress | 3 | €11,000 | €20,000 | +€9,000 | +81.8% |
| Stocks | 30/36 | €11,000 | €20,000 | +€9,000 | +81.8% |
| Amounts receivable within one year | 40/41 | €80,824 | €52,459 | -€28,365 | -35.1% |
| Trade receivables | 40 | €45,378 | €43,815 | -€1,563 | -3.4% |
| Other amounts receivable | 41 | €35,446 | €8,645 | -€26,801 | -75.6% |
| Cash at bank and in hand | 54/58 | €14,861 | €1,577 | -€13,284 | -89.4% |
| Deferred charges and accrued income | 490/1 | €12,212 | €14,887 | +€2,675 | +21.9% |
| Total equity and liabilities | 10/49 | €205,126 | €197,815 | -€7,311 | -3.6% |
| Equity | 10/15 | €60,348 | €60,684 | +€336 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €41,748 | €42,084 | +€336 | +0.8% |
| Amounts payable | 17/49 | €144,778 | €137,131 | -€7,647 | -5.3% |
| Amounts payable after more than one year | 17 | €16,604 | €8,108 | -€8,496 | -51.2% |
| Financial debts | 170/4 | €11,878 | €8,108 | -€3,770 | -31.7% |
| Other amounts payable | 178/9 | €4,726 | - | -€4,726 | |
| Amounts payable within one year | 42/48 | €128,174 | €129,023 | +€849 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €3,524 | €3,770 | +€246 | +7.0% |
| Trade debts | 44 | €81,804 | €105,967 | +€24,163 | +29.5% |
| Suppliers | 440/4 | €81,804 | €105,967 | +€24,163 | +29.5% |
| Taxes, remuneration and social security | 45 | €42,344 | €19,286 | -€23,058 | -54.5% |
| Taxes | 450/3 | €15,938 | €6,050 | -€9,888 | -62.0% |
| Remuneration and social security | 454/9 | €26,406 | €13,236 | -€13,170 | -49.9% |
| Other amounts payable | 47/48 | €503 | - | -€503 | |
| Remuneration, social security and pensions | 62 | €202,161 | €203,614 | +€1,454 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,343 | €17,534 | -€809 | -4.4% |
| Other operating charges | 640/8 | €33,032 | €10,327 | -€22,705 | -68.7% |
| Gross operating margin | 9900 | €260,699 | €242,353 | -€18,346 | -7.0% |
| Operating profit (loss) | 9901 | €7,164 | €10,878 | +€3,714 | +51.8% |
| Financial income | 75/76B | - | €385 | +€385 | |
| Recurring financial income | 75 | - | €385 | +€385 | |
| Financial charges | 65/66B | €5,638 | €9,627 | +€3,989 | +70.8% |
| Recurring financial charges | 65 | €5,638 | €9,627 | +€3,989 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €1,526 | €1,635 | +€110 | +7.2% |
| Income taxes | 67/77 | €1,467 | €1,300 | -€167 | -11.4% |
| Profit (loss) for the period | 9904 | €59 | €336 | +€277 | +469.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59 | €336 | +€277 | +469.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.