FERANA: what changed
Two fiscal 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.
FERANA
Largest movements
- Tangible fixed assets -€6,259
down €6,259 (-8.4%), from €74,780 to €68,521
- Cash +€4,383
up €4,383 (+10.4%), from €41,969 to €46,351
mainly Net result for the year (+€8,805) and Depreciation (+€6,259)
- Profit (loss) carried forward -€15,000
down €15,000 (-17.2%), from €87,127 to €72,127
- Reserves +€8,805
up €8,805 (+284.2%), from €3,099 to €11,904
- Other debts +€5,995
up €5,995 (+3.4%), from €178,172 to €184,167
- Gross operating margin +€2,184
up €2,184 (+14.6%), from €14,925 to €17,110
- Taxes +€1,074
up €1,074 (+32.2%), from €3,332 to €4,406
- Depreciation +€988
up €988 (+18.8%), from €5,271 to €6,259
- Financial income -€286
down €286 (-4.8%), from €5,952 to €5,666
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 | €310,411 | €307,170 | -€3,241 | -1.0% |
| Fixed assets | 21/28 | €74,780 | €68,521 | -€6,259 | -8.4% |
| Tangible fixed assets | 22/27 | €74,780 | €68,521 | -€6,259 | -8.4% |
| Land and buildings | 22 | €74,780 | €68,521 | -€6,259 | -8.4% |
| Current assets | 29/58 | €235,631 | €238,649 | +€3,018 | +1.3% |
| Amounts receivable after more than one year | 29 | €186,022 | €186,022 | = | 0.0% |
| Trade receivables | 290 | €186,022 | - | -€186,022 | |
| Other amounts receivable | 291 | - | €186,022 | +€186,022 | |
| Amounts receivable within one year | 40/41 | €6,829 | €5,320 | -€1,509 | -22.1% |
| Trade receivables | 40 | - | €232 | +€232 | |
| Other amounts receivable | 41 | €6,829 | €5,087 | -€1,742 | -25.5% |
| Cash at bank and in hand | 54/58 | €41,969 | €46,351 | +€4,383 | +10.4% |
| Deferred charges and accrued income | 490/1 | €812 | €957 | +€145 | +17.8% |
| Total equity and liabilities | 10/49 | €310,411 | €307,170 | -€3,241 | -1.0% |
| Equity | 10/15 | €121,212 | €115,018 | -€6,195 | -5.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Outside capital | 11 | €30,987 | €30,987 | = | 0.0% |
| Other | 1109/19 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €11,904 | +€8,805 | +284.2% |
| Distributable reserves | 133 | €3,099 | €11,904 | +€8,805 | +284.2% |
| Profit (loss) carried forward | 14 | €87,127 | €72,127 | -€15,000 | -17.2% |
| Amounts payable | 17/49 | €189,199 | €192,153 | +€2,954 | +1.6% |
| Amounts payable within one year | 42/48 | €188,007 | €192,152 | +€4,145 | +2.2% |
| Trade debts | 44 | €2,993 | €259 | -€2,735 | -91.4% |
| Suppliers | 440/4 | €2,993 | €259 | -€2,735 | -91.4% |
| Taxes, remuneration and social security | 45 | €6,841 | €7,727 | +€885 | +12.9% |
| Taxes | 450/3 | €6,841 | €7,727 | +€885 | +12.9% |
| Other amounts payable | 47/48 | €178,172 | €184,167 | +€5,995 | +3.4% |
| Accrued charges and deferred income | 492/3 | €1,192 | €1 | -€1,191 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,271 | €6,259 | +€988 | +18.8% |
| Other operating charges | 640/8 | €3,209 | €3,095 | -€114 | -3.5% |
| Gross operating margin | 9900 | €14,925 | €17,110 | +€2,184 | +14.6% |
| Operating profit (loss) | 9901 | €6,446 | €7,756 | +€1,310 | +20.3% |
| Financial income | 75/76B | €5,952 | €5,666 | -€286 | -4.8% |
| Recurring financial income | 75 | €5,952 | €5,666 | -€286 | -4.8% |
| Financial charges | 65/66B | €169 | €210 | +€41 | +24.3% |
| Recurring financial charges | 65 | €169 | €210 | +€41 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €12,229 | €13,211 | +€983 | +8.0% |
| Income taxes | 67/77 | €3,332 | €4,406 | +€1,074 | +32.2% |
| Profit (loss) for the period | 9904 | €8,897 | €8,805 | -€92 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,897 | €8,805 | -€92 | -1.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.