FEMBA: 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.
FEMBA
Largest movements
- Receivables within one year -€2,045
down €2,045 (-82.3%), from €2,486 to €441
of which Trade receivables: -€2,087
- Cash +€1,515
up €1,515 (+5277.7%), from €29 to €1,544
mainly Receivables within one year (+€2,045) and Net result for the year (+€1,462)
- Other debts -€1,611
down €1,611 (-8.0%), from €20,197 to €18,586
- Profit (loss) carried forward +€1,462
up €1,462 (+3.0%), from -€48,909 to -€47,447
- Tax, wage and social debts -€424
down €424 (-56.0%), from €757 to €333
- Gross operating margin +€1,433
up €1,433 (+123.7%), from €1,158 to €2,592
- Other operating charges -€727
down €727 (-45.1%), from €1,615 to €887
- Depreciation -€182
down €182 (-100.0%), from €182 to €0
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.
Cash bridge derived
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 | €4,956 | €4,385 | -€571 | -11.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €4,956 | €4,385 | -€571 | -11.5% |
| Stocks and contracts in progress | 3 | €2,400 | €2,400 | = | 0.0% |
| Stocks | 30/36 | €2,400 | €2,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,486 | €441 | -€2,045 | -82.3% |
| Trade receivables | 40 | €2,486 | €399 | -€2,087 | -83.9% |
| Other amounts receivable | 41 | - | €42 | +€42 | |
| Cash at bank and in hand | 54/58 | €29 | €1,544 | +€1,515 | +5277.7% |
| Deferred charges and accrued income | 490/1 | €42 | - | -€42 | |
| Total equity and liabilities | 10/49 | €4,956 | €4,385 | -€571 | -11.5% |
| Equity | 10/15 | -€16,597 | -€15,135 | +€1,462 | +8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,312 | €12,312 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €12,312 | €12,312 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,909 | -€47,447 | +€1,462 | +3.0% |
| Amounts payable | 17/49 | €21,553 | €19,520 | -€2,033 | -9.4% |
| Amounts payable within one year | 42/48 | €21,553 | €19,520 | -€2,033 | -9.4% |
| Trade debts | 44 | €599 | €601 | +€2 | +0.3% |
| Suppliers | 440/4 | €599 | €601 | +€2 | +0.3% |
| Taxes, remuneration and social security | 45 | €757 | €333 | -€424 | -56.0% |
| Taxes | 450/3 | €757 | €333 | -€424 | -56.0% |
| Other amounts payable | 47/48 | €20,197 | €18,586 | -€1,611 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €0 | -€182 | -100.0% |
| Other operating charges | 640/8 | €1,615 | €887 | -€727 | -45.1% |
| Gross operating margin | 9900 | €1,158 | €2,592 | +€1,433 | +123.7% |
| Operating profit (loss) | 9901 | -€639 | €1,704 | +€2,343 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +900.0% |
| Financial charges | 65/66B | €76 | €72 | -€4 | -5.4% |
| Recurring financial charges | 65 | €76 | €72 | -€4 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€715 | €1,633 | +€2,348 | |
| Income taxes | 67/77 | €174 | €171 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | -€889 | €1,462 | +€2,351 | |
| Profit (loss) for the period to be appropriated | 9905 | -€889 | €1,462 | +€2,351 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.