FEMINA: 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.
FEMINA
Largest movements
- Receivables after one year +€60,836
up €60,836 (+40.6%), from €150,000 to €210,836
- Receivables within one year -€9,609
down €9,609 (-39.6%), from €24,270 to €14,662
of which Other amounts receivable: -€5,527
- Deferred charges and accrued income -€4,976
down €4,976 (-56.7%), from €8,776 to €3,800
- Tangible fixed assets -€4,171
down €4,171 (-19.6%), from €21,282 to €17,111
of which Other tangible fixed assets: -€3,373
- Profit (loss) carried forward +€26,398
up €26,398 (+53.6%), from -€49,233 to -€22,835
- Trade debts +€12,676
up €12,676 (+23.2%), from €54,703 to €67,379
- Gross operating margin +€50,822
up €50,822 (+66.6%), from €76,302 to €127,124
- Financial income +€16,498
up €16,498 (+95.6%), from €17,261 to €33,759
- Taxes +€2,332
new in 2024: €2,332
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 | €333,963 | €376,395 | +€42,432 | +12.7% |
| Fixed assets | 21/28 | €21,592 | €17,421 | -€4,171 | -19.3% |
| Tangible fixed assets | 22/27 | €21,282 | €17,111 | -€4,171 | -19.6% |
| Plant, machinery and equipment | 23 | €7,180 | €6,383 | -€798 | -11.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €14,102 | €10,728 | -€3,373 | -23.9% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €312,371 | €358,974 | +€46,603 | +14.9% |
| Amounts receivable after more than one year | 29 | €150,000 | €210,836 | +€60,836 | +40.6% |
| Other amounts receivable | 291 | €150,000 | €210,836 | +€60,836 | +40.6% |
| Stocks and contracts in progress | 3 | €107,962 | €106,038 | -€1,924 | -1.8% |
| Stocks | 30/36 | €107,962 | €106,038 | -€1,924 | -1.8% |
| Amounts receivable within one year | 40/41 | €24,270 | €14,662 | -€9,609 | -39.6% |
| Trade receivables | 40 | €18,743 | €14,662 | -€4,082 | -21.8% |
| Other amounts receivable | 41 | €5,527 | €0 | -€5,527 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,363 | €23,639 | +€2,276 | +10.7% |
| Deferred charges and accrued income | 490/1 | €8,776 | €3,800 | -€4,976 | -56.7% |
| Total equity and liabilities | 10/49 | €333,963 | €376,395 | +€42,432 | +12.7% |
| Equity | 10/15 | €233,518 | €259,916 | +€26,398 | +11.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €264,159 | €264,159 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €264,159 | €264,159 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,233 | -€22,835 | +€26,398 | +53.6% |
| Amounts payable | 17/49 | €100,445 | €116,479 | +€16,035 | +16.0% |
| Amounts payable within one year | 42/48 | €84,186 | €100,173 | +€15,988 | +19.0% |
| Trade debts | 44 | €54,703 | €67,379 | +€12,676 | +23.2% |
| Suppliers | 440/4 | €54,703 | €67,379 | +€12,676 | +23.2% |
| Advances received on contracts in progress | 46 | €439 | €2,070 | +€1,631 | +371.2% |
| Taxes, remuneration and social security | 45 | €24,888 | €26,173 | +€1,285 | +5.2% |
| Taxes | 450/3 | €10,309 | €11,622 | +€1,313 | +12.7% |
| Remuneration and social security | 454/9 | €14,579 | €14,551 | -€28 | -0.2% |
| Other amounts payable | 47/48 | €4,155 | €4,551 | +€395 | +9.5% |
| Accrued charges and deferred income | 492/3 | €16,259 | €16,306 | +€47 | +0.3% |
| Remuneration, social security and pensions | 62 | €125,449 | €126,534 | +€1,086 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,350 | €4,171 | -€178 | -4.1% |
| Other operating charges | 640/8 | €831 | €1,006 | +€174 | +20.9% |
| Non-recurring operating charges | 66A | €1,211 | €0 | -€1,211 | -100.0% |
| Gross operating margin | 9900 | €76,302 | €127,124 | +€50,822 | +66.6% |
| Operating profit (loss) | 9901 | -€55,539 | -€4,587 | +€50,951 | +91.7% |
| Financial income | 75/76B | €17,261 | €33,759 | +€16,498 | +95.6% |
| Recurring financial income | 75 | €17,261 | €33,759 | +€16,498 | +95.6% |
| Financial charges | 65/66B | €842 | €442 | -€400 | -47.5% |
| Recurring financial charges | 65 | €842 | €442 | -€400 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | -€39,120 | €28,729 | +€67,849 | |
| Income taxes | 67/77 | - | €2,332 | +€2,332 | |
| Profit (loss) for the period | 9904 | -€39,120 | €26,398 | +€65,517 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,120 | €26,398 | +€65,517 |
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 8 October 2026 via checked.be.