Femperial: 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.
Femperial
Largest movements
- Cash +€32,862
up €32,862 (+673%), from €4,880 to €37,742
mainly Net result for the year (+€23,956) and Stocks and contracts (+€15,090)
- Tangible fixed assets -€16,152
down €16,152 (-58.5%), from €27,625 to €11,472
of which Other tangible fixed assets: -€13,342
- Stocks and contracts -€15,090
down €15,090 (-30.2%), from €50,040 to €34,950
- Profit (loss) carried forward +€23,956
up €23,956 (+69.1%), from -€34,672 to -€10,716
- Debts after one year -€8,527
down €8,527 (-51.1%), from €16,693 to €8,166
- Trade debts -€6,514
down €6,514 (-36.7%), from €17,743 to €11,229
- Other debts -€5,799
down €5,799 (-11.1%), from €52,164 to €46,365
- Tax, wage and social debts -€1,537
down €1,537 (-12.4%), from €12,369 to €10,832
of which Taxes: -€1,683
- Gross operating margin +€48,254
up €48,254, from -€664 to €47,590
- Staff costs +€7,363
up €7,363 (+255%), from €2,883 to €10,247
- Other operating charges -€721
down €721 (-14.1%), from €5,120 to €4,399
- Financial charges +€715
up €715 (+54.6%), from €1,310 to €2,025
- Depreciation +€694
up €694 (+11.1%), from €6,270 to €6,963
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.
Derived cash bridge
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 | €82,545 | €84,415 | +€1,870 | +2.3% |
| Fixed assets | 21/28 | €27,625 | €11,472 | -€16,152 | -58.5% |
| Tangible fixed assets | 22/27 | €27,625 | €11,472 | -€16,152 | -58.5% |
| Plant, machinery and equipment | 23 | €1,334 | €1,010 | -€324 | -24.3% |
| Furniture and vehicles | 24 | €12,948 | €10,462 | -€2,486 | -19.2% |
| Other tangible fixed assets | 26 | €13,342 | - | -€13,342 | |
| Current assets | 29/58 | €54,920 | €72,942 | +€18,022 | +32.8% |
| Stocks and contracts in progress | 3 | €50,040 | €34,950 | -€15,090 | -30.2% |
| Stocks | 30/36 | €50,040 | €34,950 | -€15,090 | -30.2% |
| Amounts receivable within one year | 40/41 | - | €250 | +€250 | |
| Other amounts receivable | 41 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €4,880 | €37,742 | +€32,862 | +673% |
| Total equity and liabilities | 10/49 | €82,545 | €84,415 | +€1,870 | +2.3% |
| Equity | 10/15 | -€24,672 | -€716 | +€23,956 | +97.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,672 | -€10,716 | +€23,956 | +69.1% |
| Amounts payable | 17/49 | €107,217 | €85,131 | -€22,086 | -20.6% |
| Amounts payable after more than one year | 17 | €16,693 | €8,166 | -€8,527 | -51.1% |
| Financial debts | 170/4 | €16,693 | €8,166 | -€8,527 | -51.1% |
| Amounts payable within one year | 42/48 | €90,524 | €76,964 | -€13,559 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €8,247 | €8,527 | +€280 | +3.4% |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | €17,743 | €11,229 | -€6,514 | -36.7% |
| Suppliers | 440/4 | €17,743 | €11,229 | -€6,514 | -36.7% |
| Taxes, remuneration and social security | 45 | €12,369 | €10,832 | -€1,537 | -12.4% |
| Taxes | 450/3 | €10,079 | €8,397 | -€1,683 | -16.7% |
| Remuneration and social security | 454/9 | €2,290 | €2,435 | +€145 | +6.3% |
| Other amounts payable | 47/48 | €52,164 | €46,365 | -€5,799 | -11.1% |
| Remuneration, social security and pensions | 62 | €2,883 | €10,247 | +€7,363 | +255% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,270 | €6,963 | +€694 | +11.1% |
| Other operating charges | 640/8 | €5,120 | €4,399 | -€721 | -14.1% |
| Gross operating margin | 9900 | -€664 | €47,590 | +€48,254 | |
| Operating profit (loss) | 9901 | -€14,937 | €25,981 | +€40,918 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,310 | €2,025 | +€715 | +54.6% |
| Recurring financial charges | 65 | €1,310 | €2,025 | +€715 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,247 | €23,956 | +€40,203 | |
| Profit (loss) for the period | 9904 | -€16,247 | €23,956 | +€40,203 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,247 | €23,956 | +€40,203 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.