FéminiNaissance: 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.
FéminiNaissance
Largest movements
- Cash +€4,409
up €4,409 (+1,645%), from €268 to €4,677
mainly Net result for the year (+€7,843) and Tax, wage and social debts (+€2,362)
- Receivables within one year -€855
down €855 (-20.6%), from €4,142 to €3,287
of which Trade receivables: -€1,087
- Tangible fixed assets -€413
down €413 (-27.8%), from €1,484 to €1,071
of which Other tangible fixed assets: -€275
- Formation expenses -€388
down €388 (-27.5%), from €1,411 to €1,023
- Profit (loss) carried forward +€7,843
up €7,843 (+52.5%), from -€14,940 to -€7,097
- Other debts -€6,540
down €6,540 (-37.5%), from €17,428 to €10,888
- Tax, wage and social debts +€2,362
up €2,362 (+251%), from €940 to €3,302
of which Taxes: +€1,598
- Trade debts -€929
down €929 (-64.0%), from €1,452 to €523
- Gross operating margin +€17,507
up €17,507, from -€5,370 to €12,137
- Taxes +€1,377
up €1,377 (+1,076%), from €128 to €1,505
- Other operating charges -€639
down €639 (-47.8%), from €1,336 to €697
- Financial charges -€325
down €325 (-20.1%), from €1,614 to €1,289
- Depreciation +€197
up €197 (+32.5%), from €606 to €803
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.
Derived cash bridge
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 | €7,880 | €10,616 | +€2,736 | +34.7% |
| Formation expenses | 20 | €1,411 | €1,023 | -€388 | -27.5% |
| Fixed assets | 21/28 | €1,484 | €1,071 | -€413 | -27.8% |
| Tangible fixed assets | 22/27 | €1,484 | €1,071 | -€413 | -27.8% |
| Furniture and vehicles | 24 | €138 | - | -€138 | |
| Other tangible fixed assets | 26 | €1,346 | €1,071 | -€275 | -20.4% |
| Current assets | 29/58 | €4,985 | €8,522 | +€3,537 | +71.0% |
| Amounts receivable within one year | 40/41 | €4,142 | €3,287 | -€855 | -20.6% |
| Trade receivables | 40 | €4,070 | €2,983 | -€1,087 | -26.7% |
| Other amounts receivable | 41 | €72 | €304 | +€232 | +322% |
| Cash at bank and in hand | 54/58 | €268 | €4,677 | +€4,409 | +1,645% |
| Deferred charges and accrued income | 490/1 | €575 | €558 | -€17 | -3.0% |
| Total equity and liabilities | 10/49 | €7,880 | €10,616 | +€2,736 | +34.7% |
| Equity | 10/15 | -€11,940 | -€4,097 | +€7,843 | +65.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,940 | -€7,097 | +€7,843 | +52.5% |
| Amounts payable | 17/49 | €19,820 | €14,713 | -€5,107 | -25.8% |
| Amounts payable within one year | 42/48 | €19,820 | €14,713 | -€5,107 | -25.8% |
| Trade debts | 44 | €1,452 | €523 | -€929 | -64.0% |
| Suppliers | 440/4 | €1,452 | €523 | -€929 | -64.0% |
| Taxes, remuneration and social security | 45 | €940 | €3,302 | +€2,362 | +251% |
| Taxes | 450/3 | €940 | €2,538 | +€1,598 | +170% |
| Remuneration and social security | 454/9 | - | €764 | +€764 | |
| Other amounts payable | 47/48 | €17,428 | €10,888 | -€6,540 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €606 | €803 | +€197 | +32.5% |
| Other operating charges | 640/8 | €1,336 | €697 | -€639 | -47.8% |
| Gross operating margin | 9900 | -€5,370 | €12,137 | +€17,507 | |
| Operating profit (loss) | 9901 | -€7,312 | €10,637 | +€17,949 | |
| Financial charges | 65/66B | €1,614 | €1,289 | -€325 | -20.1% |
| Recurring financial charges | 65 | €1,614 | €1,289 | -€325 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,926 | €9,348 | +€18,274 | |
| Income taxes | 67/77 | €128 | €1,505 | +€1,377 | +1,076% |
| Profit (loss) for the period | 9904 | -€9,054 | €7,843 | +€16,897 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,054 | €7,843 | +€16,897 |
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 14 October 2026 via checked.be.