FEMASOL: 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.
FEMASOL
Largest movements
- Tangible fixed assets -€7,528
down €7,528 (-24.4%), from €30,837 to €23,310
of which Furniture and vehicles: -€7,193
- Deferred charges and accrued income -€5,010
down €5,010 (-46.2%), from €10,848 to €5,838
- Receivables within one year +€3,460
up €3,460 (+3.3%), from €105,652 to €109,112
of which Trade receivables: +€5,165
- Trade debts +€8,797
up €8,797 (+14.3%), from €61,617 to €70,414
- Reserves -€6,407
down €6,407 (-7.0%), from €91,207 to €84,800
of which Distributable reserves: -€6,407
- Other debts -€5,247
down €5,247 (-53.4%), from €9,830 to €4,584
- Gross operating margin -€10,462
down €10,462 (-70.1%), from €14,923 to €4,461
- Taxes -€3,389
down €3,389 (-85.3%), from €3,975 to €585
- Depreciation +€2,920
up €2,920 (+63.4%), from €4,608 to €7,528
- Financial income -€1,582
down €1,582 (-65.0%), from €2,432 to €850
- Financial charges +€1,505
up €1,505 (+148%), from €1,018 to €2,523
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.
Derived cash bridge
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 | €197,532 | €190,136 | -€7,397 | -3.7% |
| Fixed assets | 21/28 | €31,212 | €23,684 | -€7,528 | -24.1% |
| Tangible fixed assets | 22/27 | €30,837 | €23,310 | -€7,528 | -24.4% |
| Plant, machinery and equipment | 23 | €696 | €362 | -€334 | -48.0% |
| Furniture and vehicles | 24 | €30,142 | €22,948 | -€7,193 | -23.9% |
| Financial fixed assets | 28 | €374 | €374 | = | 0.0% |
| Current assets | 29/58 | €166,321 | €166,451 | +€131 | +0.1% |
| Stocks and contracts in progress | 3 | €2,806 | €3,412 | +€605 | +21.6% |
| Stocks | 30/36 | €2,806 | €3,412 | +€605 | +21.6% |
| Amounts receivable within one year | 40/41 | €105,652 | €109,112 | +€3,460 | +3.3% |
| Trade receivables | 40 | €102,176 | €107,341 | +€5,165 | +5.1% |
| Other amounts receivable | 41 | €3,476 | €1,771 | -€1,706 | -49.1% |
| Cash at bank and in hand | 54/58 | €47,014 | €48,090 | +€1,076 | +2.3% |
| Deferred charges and accrued income | 490/1 | €10,848 | €5,838 | -€5,010 | -46.2% |
| Total equity and liabilities | 10/49 | €197,532 | €190,136 | -€7,397 | -3.7% |
| Equity | 10/15 | €109,757 | €103,350 | -€6,407 | -5.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €91,207 | €84,800 | -€6,407 | -7.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €89,352 | €82,945 | -€6,407 | -7.2% |
| Amounts payable | 17/49 | €87,776 | €86,786 | -€990 | -1.1% |
| Amounts payable after more than one year | 17 | €1,809 | - | -€1,809 | |
| Financial debts | 170/4 | €1,809 | - | -€1,809 | |
| Amounts payable within one year | 42/48 | €85,967 | €86,786 | +€819 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €3,300 | €1,809 | -€1,491 | -45.2% |
| Trade debts | 44 | €61,617 | €70,414 | +€8,797 | +14.3% |
| Suppliers | 440/4 | €61,617 | €70,414 | +€8,797 | +14.3% |
| Taxes, remuneration and social security | 45 | €11,220 | €9,979 | -€1,241 | -11.1% |
| Taxes | 450/3 | €10,564 | €9,979 | -€585 | -5.5% |
| Remuneration and social security | 454/9 | €656 | - | -€656 | |
| Other amounts payable | 47/48 | €9,830 | €4,584 | -€5,247 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,608 | €7,528 | +€2,920 | +63.4% |
| Other operating charges | 640/8 | €1,598 | €1,082 | -€515 | -32.2% |
| Gross operating margin | 9900 | €14,923 | €4,461 | -€10,462 | -70.1% |
| Operating profit (loss) | 9901 | €8,718 | -€4,149 | -€12,867 | |
| Financial income | 75/76B | €2,432 | €850 | -€1,582 | -65.0% |
| Recurring financial income | 75 | €2,432 | €850 | -€1,582 | -65.0% |
| Financial charges | 65/66B | €1,018 | €2,523 | +€1,505 | +148% |
| Recurring financial charges | 65 | €1,018 | €2,523 | +€1,505 | +148% |
| Profit (loss) for the period before taxes | 9903 | €10,132 | -€5,821 | -€15,954 | |
| Income taxes | 67/77 | €3,975 | €585 | -€3,389 | -85.3% |
| Profit (loss) for the period | 9904 | €6,158 | -€6,407 | -€12,564 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,158 | -€6,407 | -€12,564 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.