FEMLYN: 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.
FEMLYN
Largest movements
- Cash -€34,171
down €34,171 (-41.2%), from €83,000 to €48,829
mainly Contributions, distributions and other (-€369,087) and Tax, wage and social debts (-€53,243)
- Tangible fixed assets -€19,920
down €19,920 (-5.4%), from €365,709 to €345,790
of which Furniture and vehicles: -€10,165
- Deferred charges and accrued income +€18,429
up €18,429 (+487.4%), from €3,781 to €22,211
- Other debts +€286,575
up €286,575 (+3659.7%), from €7,831 to €294,406
- Reserves -€266,110
down €266,110 (-58.9%), from €452,113 to €186,002
- Tax, wage and social debts -€53,243
down €53,243 (-72.1%), from €73,870 to €20,627
- Debts after one year -€10,407
down €10,407 (-6.9%), from €150,783 to €140,376
- Accrued charges and deferred income +€10,329
new in 2025: €10,329
- Other operating charges +€11,998
up €11,998 (+1668.1%), from €719 to €12,717
- Taxes +€7,406
up €7,406 (+20.4%), from €36,351 to €43,757
- Financial income -€6,850
down €6,850 (-77.3%), from €8,861 to €2,011
- Depreciation -€3,421
down €3,421 (-24.2%), from €14,140 to €10,719
- Gross operating margin +€3,409
up €3,409 (+2.0%), from €173,855 to €177,264
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 | €709,728 | €674,807 | -€34,921 | -4.9% |
| Fixed assets | 21/28 | €365,709 | €345,790 | -€19,920 | -5.4% |
| Tangible fixed assets | 22/27 | €365,709 | €345,790 | -€19,920 | -5.4% |
| Land and buildings | 22 | €352,377 | €342,882 | -€9,495 | -2.7% |
| Furniture and vehicles | 24 | €10,247 | €82 | -€10,165 | -99.2% |
| Other tangible fixed assets | 26 | €3,086 | €2,826 | -€260 | -8.4% |
| Current assets | 29/58 | €344,018 | €329,017 | -€15,002 | -4.4% |
| Amounts receivable within one year | 40/41 | €57,237 | €57,977 | +€740 | +1.3% |
| Trade receivables | 40 | €37,931 | €38,379 | +€448 | +1.2% |
| Other amounts receivable | 41 | €19,307 | €19,598 | +€291 | +1.5% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,000 | €48,829 | -€34,171 | -41.2% |
| Deferred charges and accrued income | 490/1 | €3,781 | €22,211 | +€18,429 | +487.4% |
| Total equity and liabilities | 10/49 | €709,728 | €674,807 | -€34,921 | -4.9% |
| Equity | 10/15 | €457,113 | €191,002 | -€266,110 | -58.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €452,113 | €186,002 | -€266,110 | -58.9% |
| Distributable reserves | 133 | €452,113 | €186,002 | -€266,110 | -58.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €252,615 | €483,804 | +€231,189 | +91.5% |
| Amounts payable after more than one year | 17 | €150,783 | €140,376 | -€10,407 | -6.9% |
| Financial debts | 170/4 | €150,783 | €140,376 | -€10,407 | -6.9% |
| Amounts payable within one year | 42/48 | €101,832 | €333,100 | +€231,268 | +227.1% |
| Current portion of amounts payable after more than one year | 42 | €10,068 | €10,407 | +€339 | +3.4% |
| Trade debts | 44 | €10,064 | €7,660 | -€2,404 | -23.9% |
| Suppliers | 440/4 | €10,064 | €7,660 | -€2,404 | -23.9% |
| Taxes, remuneration and social security | 45 | €73,870 | €20,627 | -€53,243 | -72.1% |
| Taxes | 450/3 | €73,870 | €20,627 | -€53,243 | -72.1% |
| Other amounts payable | 47/48 | €7,831 | €294,406 | +€286,575 | +3659.7% |
| Accrued charges and deferred income | 492/3 | - | €10,329 | +€10,329 | |
| Non-recurring operating income | 76A | - | €25,800 | +€25,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,140 | €10,719 | -€3,421 | -24.2% |
| Other operating charges | 640/8 | €719 | €12,717 | +€11,998 | +1668.1% |
| Gross operating margin | 9900 | €173,855 | €177,264 | +€3,409 | +2.0% |
| Operating profit (loss) | 9901 | €158,996 | €153,827 | -€5,169 | -3.3% |
| Financial income | 75/76B | €8,861 | €2,011 | -€6,850 | -77.3% |
| Recurring financial income | 75 | €8,861 | €2,011 | -€6,850 | -77.3% |
| Financial charges | 65/66B | €9,698 | €9,105 | -€593 | -6.1% |
| Recurring financial charges | 65 | €9,698 | €9,105 | -€593 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €158,159 | €146,734 | -€11,425 | -7.2% |
| Income taxes | 67/77 | €36,351 | €43,757 | +€7,406 | +20.4% |
| Profit (loss) for the period | 9904 | €121,808 | €102,977 | -€18,831 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €121,808 | €102,977 | -€18,831 | -15.5% |
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 11 October 2026 via checked.be.