FEMTEC: 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.
FEMTEC
Largest movements
- Tangible fixed assets -€3,002
down €3,002 (-80.9%), from €3,708 to €707
of which Furniture and vehicles: -€2,295
- Deferred charges and accrued income +€2,496
new in 2025: €2,496
- Profit (loss) carried forward +€10,867
up €10,867 (+36.8%), from -€29,497 to -€18,630
- Other debts -€10,000
down €10,000 (-43.5%), from €22,982 to €12,982
- Tax, wage and social debts -€1,586
down €1,586 (-60.1%), from €2,640 to €1,054
- Gross operating margin -€6,888
down €6,888 (-32.6%), from €21,118 to €14,230
- Other operating charges -€1,273
no longer reported in 2025 (was €1,273)
- Taxes -€382
down €382 (-54.2%), from €705 to €322
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 | €16,764 | €16,173 | -€590 | -3.5% |
| Fixed assets | 21/28 | €3,708 | €707 | -€3,002 | -80.9% |
| Tangible fixed assets | 22/27 | €3,708 | €707 | -€3,002 | -80.9% |
| Plant, machinery and equipment | 23 | €707 | - | -€707 | |
| Furniture and vehicles | 24 | €3,002 | €707 | -€2,295 | -76.5% |
| Current assets | 29/58 | €13,055 | €15,467 | +€2,411 | +18.5% |
| Amounts receivable within one year | 40/41 | €12,504 | €12,435 | -€69 | -0.6% |
| Other amounts receivable | 41 | €12,504 | €12,435 | -€69 | -0.6% |
| Cash at bank and in hand | 54/58 | €551 | €536 | -€15 | -2.7% |
| Deferred charges and accrued income | 490/1 | - | €2,496 | +€2,496 | |
| Total equity and liabilities | 10/49 | €16,764 | €16,173 | -€590 | -3.5% |
| Equity | 10/15 | -€8,858 | €2,009 | +€10,867 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,039 | €2,039 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,039 | €2,039 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,039 | €2,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,497 | -€18,630 | +€10,867 | +36.8% |
| Amounts payable | 17/49 | €25,622 | €14,164 | -€11,458 | -44.7% |
| Amounts payable within one year | 42/48 | €25,622 | €14,164 | -€11,458 | -44.7% |
| Trade debts | 44 | - | €128 | +€128 | |
| Suppliers | 440/4 | - | €128 | +€128 | |
| Taxes, remuneration and social security | 45 | €2,640 | €1,054 | -€1,586 | -60.1% |
| Taxes | 450/3 | €2,640 | €1,054 | -€1,586 | -60.1% |
| Other amounts payable | 47/48 | €22,982 | €12,982 | -€10,000 | -43.5% |
| Non-recurring operating income | 76A | - | €11,570 | +€11,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,057 | €3,002 | -€55 | -1.8% |
| Other operating charges | 640/8 | €1,273 | - | -€1,273 | |
| Gross operating margin | 9900 | €21,118 | €14,230 | -€6,888 | -32.6% |
| Operating profit (loss) | 9901 | €16,788 | €11,228 | -€5,560 | -33.1% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €68 | €72 | +€5 | +6.9% |
| Recurring financial charges | 65 | €68 | €72 | +€5 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €16,720 | €11,190 | -€5,531 | -33.1% |
| Income taxes | 67/77 | €705 | €322 | -€382 | -54.2% |
| Profit (loss) for the period | 9904 | €16,016 | €10,867 | -€5,148 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,016 | €10,867 | -€5,148 | -32.1% |
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 10 October 2026 via checked.be.