Femine: 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.
Femine
Largest movements
- Deferred charges and accrued income +€103,649
up €103,649 (+59.6%), from €173,990 to €277,639
- Receivables within one year +€55,063
up €55,063 (+280%), from €19,653 to €74,716
of which Other amounts receivable: +€54,672
- Cash -€43,909
down €43,909 (-9.6%), from €456,954 to €413,044
- Other debts +€497,998
up €497,998 (+209%), from €238,648 to €736,645
- Accrued charges and deferred income -€396,468
down €396,468 (-99.9%), from €397,032 to €564
- Trade debts +€10,992
up €10,992 (+1,765%), from €623 to €11,614
- Staff costs +€2,235
up €2,235 (+2.1%), from €104,883 to €107,118
- Gross operating margin +€2,209
up €2,209 (+2.0%), from €110,564 to €112,773
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €655,882 | €768,697 | +€112,815 | +17.2% |
| Fixed assets | 21/28 | €5,285 | €3,298 | -€1,988 | -37.6% |
| Tangible fixed assets | 22/27 | €5,285 | €3,298 | -€1,988 | -37.6% |
| Plant, machinery and equipment | 23 | €3,011 | €2,293 | -€718 | -23.8% |
| Furniture and vehicles | 24 | €2,274 | €1,004 | -€1,270 | -55.8% |
| Current assets | 29/58 | €650,596 | €765,399 | +€114,803 | +17.6% |
| Amounts receivable within one year | 40/41 | €19,653 | €74,716 | +€55,063 | +280% |
| Trade receivables | 40 | - | €391 | +€391 | |
| Other amounts receivable | 41 | €19,653 | €74,325 | +€54,672 | +278% |
| Cash at bank and in hand | 54/58 | €456,954 | €413,044 | -€43,909 | -9.6% |
| Deferred charges and accrued income | 490/1 | €173,990 | €277,639 | +€103,649 | +59.6% |
| Total equity and liabilities | 10/49 | €655,882 | €768,697 | +€112,815 | +17.2% |
| Equity | 10/15 | €6,200 | €6,200 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Amounts payable | 17/49 | €649,682 | €762,497 | +€112,815 | +17.4% |
| Amounts payable within one year | 42/48 | €252,650 | €761,933 | +€509,283 | +202% |
| Trade debts | 44 | €623 | €11,614 | +€10,992 | +1,765% |
| Suppliers | 440/4 | €623 | €11,614 | +€10,992 | +1,765% |
| Taxes, remuneration and social security | 45 | €13,379 | €13,674 | +€294 | +2.2% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €13,379 | €13,674 | +€294 | +2.2% |
| Other amounts payable | 47/48 | €238,648 | €736,645 | +€497,998 | +209% |
| Accrued charges and deferred income | 492/3 | €397,032 | €564 | -€396,468 | -99.9% |
| Remuneration, social security and pensions | 62 | €104,883 | €107,118 | +€2,235 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,848 | €1,988 | +€139 | +7.5% |
| Other operating charges | 640/8 | €720 | €734 | +€14 | +2.0% |
| Gross operating margin | 9900 | €110,564 | €112,773 | +€2,209 | +2.0% |
| Operating profit (loss) | 9901 | €3,113 | €2,934 | -€180 | -5.8% |
| Financial income | 75/76B | €393 | €0 | -€393 | -100% |
| Recurring financial income | 75 | €393 | €0 | -€393 | -100% |
| Financial charges | 65/66B | €2,876 | €2,325 | -€551 | -19.2% |
| Recurring financial charges | 65 | €2,876 | €2,325 | -€551 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €631 | €609 | -€22 | -3.4% |
| Income taxes | 67/77 | €631 | €609 | -€22 | -3.4% |
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 13 October 2026 via checked.be.