Femilia: 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.
Femilia
Largest movements
- Tangible fixed assets +€71,226
up €71,226 (+5509.2%), from €1,293 to €72,519
of which Land and buildings: +€69,837
- Cash -€26,380
down €26,380 (-55.6%), from €47,463 to €21,084
mainly Investment in fixed assets (net) (-€73,662) and Tax, wage and social debts (-€2,678)
- Debts after one year +€31,671
new in 2025: €31,671
- Reserves +€14,683
up €14,683 (+43.5%), from €33,778 to €48,461
- Current portion of long-term debt +€3,716
new in 2025: €3,716
- Tax, wage and social debts -€2,678
down €2,678 (-35.9%), from €7,465 to €4,787
- Other debts -€2,420
down €2,420 (-47.8%), from €5,068 to €2,648
- Other operating charges +€9,561
up €9,561 (+2468.3%), from €387 to €9,948
- Depreciation -€7,271
down €7,271 (-74.9%), from €9,706 to €2,435
- Gross operating margin +€1,940
up €1,940 (+6.1%), from €31,643 to €33,583
- Taxes +€1,107
up €1,107 (+22.5%), from €4,928 to €6,035
- Financial charges +€756
up €756 (+1737.9%), from €44 to €799
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 | €49,071 | €94,114 | +€45,043 | +91.8% |
| Fixed assets | 21/28 | €1,293 | €72,519 | +€71,226 | +5509.2% |
| Tangible fixed assets | 22/27 | €1,293 | €72,519 | +€71,226 | +5509.2% |
| Land and buildings | 22 | - | €69,837 | +€69,837 | |
| Plant, machinery and equipment | 23 | - | €1,889 | +€1,889 | |
| Furniture and vehicles | 24 | €1,293 | €793 | -€500 | -38.6% |
| Current assets | 29/58 | €47,778 | €21,595 | -€26,183 | -54.8% |
| Cash at bank and in hand | 54/58 | €47,463 | €21,084 | -€26,380 | -55.6% |
| Deferred charges and accrued income | 490/1 | €315 | €511 | +€196 | +62.3% |
| Total equity and liabilities | 10/49 | €49,071 | €94,114 | +€45,043 | +91.8% |
| Equity | 10/15 | €36,278 | €50,961 | +€14,683 | +40.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,778 | €48,461 | +€14,683 | +43.5% |
| Distributable reserves | 133 | €33,778 | €48,461 | +€14,683 | +43.5% |
| Amounts payable | 17/49 | €12,793 | €43,153 | +€30,360 | +237.3% |
| Amounts payable after more than one year | 17 | - | €31,671 | +€31,671 | |
| Financial debts | 170/4 | - | €31,671 | +€31,671 | |
| Amounts payable within one year | 42/48 | €12,793 | €11,482 | -€1,311 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,716 | +€3,716 | |
| Trade debts | 44 | €260 | €331 | +€71 | +27.1% |
| Suppliers | 440/4 | €260 | €331 | +€71 | +27.1% |
| Taxes, remuneration and social security | 45 | €7,465 | €4,787 | -€2,678 | -35.9% |
| Taxes | 450/3 | €7,465 | €4,787 | -€2,678 | -35.9% |
| Other amounts payable | 47/48 | €5,068 | €2,648 | -€2,420 | -47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,706 | €2,435 | -€7,271 | -74.9% |
| Other operating charges | 640/8 | €387 | €9,948 | +€9,561 | +2468.3% |
| Gross operating margin | 9900 | €31,643 | €33,583 | +€1,940 | +6.1% |
| Operating profit (loss) | 9901 | €21,550 | €21,200 | -€350 | -1.6% |
| Financial income | 75/76B | €272 | €318 | +€46 | +16.9% |
| Recurring financial income | 75 | €272 | €318 | +€46 | +16.9% |
| Financial charges | 65/66B | €44 | €799 | +€756 | +1737.9% |
| Recurring financial charges | 65 | €44 | €799 | +€756 | +1737.9% |
| Profit (loss) for the period before taxes | 9903 | €21,778 | €20,718 | -€1,059 | -4.9% |
| Income taxes | 67/77 | €4,928 | €6,035 | +€1,107 | +22.5% |
| Profit (loss) for the period | 9904 | €16,849 | €14,683 | -€2,166 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,849 | €14,683 | -€2,166 | -12.9% |
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 8 October 2026 via checked.be.