Felidae: 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.
Felidae
Largest movements
- Cash +€48,078
up €48,078 (+111%), from €43,216 to €91,294
mainly Net result for the year (+€78,728) and Depreciation (+€2,430)
- Intangible fixed assets +€18,000
new in 2025: €18,000
- Receivables within one year +€3,000
new in 2025: €3,000
- Reserves +€68,728
up €68,728 (+159%), from €43,355 to €112,084
of which Non-distributable reserves: +€60,000
- Gross operating margin +€45,748
up €45,748 (+85.0%), from €53,829 to €99,577
- Taxes +€8,374
up €8,374 (+83.7%), from €10,000 to €18,374
- Depreciation +€2,000
up €2,000 (+465%), from €430 to €2,430
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 | €44,935 | €113,584 | +€68,648 | +153% |
| Fixed assets | 21/28 | €1,719 | €19,289 | +€17,570 | +1,022% |
| Intangible fixed assets | 21 | - | €18,000 | +€18,000 | |
| Tangible fixed assets | 22/27 | €1,719 | €1,289 | -€430 | -25.0% |
| Furniture and vehicles | 24 | €1,719 | €1,289 | -€430 | -25.0% |
| Current assets | 29/58 | €43,216 | €94,294 | +€51,078 | +118% |
| Amounts receivable within one year | 40/41 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 41 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €43,216 | €91,294 | +€48,078 | +111% |
| Total equity and liabilities | 10/49 | €44,935 | €113,584 | +€68,648 | +153% |
| Equity | 10/15 | €44,855 | €113,584 | +€68,728 | +153% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €43,355 | €112,084 | +€68,728 | +159% |
| Non-distributable reserves | 130/1 | - | €60,000 | +€60,000 | |
| Reserves not available under the articles | 1311 | - | €60,000 | +€60,000 | |
| Distributable reserves | 133 | €43,355 | €52,084 | +€8,728 | +20.1% |
| Amounts payable | 17/49 | €80 | - | -€80 | |
| Amounts payable within one year | 42/48 | €80 | - | -€80 | |
| Other amounts payable | 47/48 | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €430 | €2,430 | +€2,000 | +465% |
| Gross operating margin | 9900 | €53,829 | €99,577 | +€45,748 | +85.0% |
| Operating profit (loss) | 9901 | €53,399 | €97,147 | +€43,748 | +81.9% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €53,355 | €97,102 | +€43,746 | +82.0% |
| Income taxes | 67/77 | €10,000 | €18,374 | +€8,374 | +83.7% |
| Profit (loss) for the period | 9904 | €43,355 | €78,728 | +€35,373 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,355 | €78,728 | +€35,373 | +81.6% |
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 14 October 2026 via checked.be.