FERDALMA Consulting: 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.
FERDALMA Consulting
Largest movements
- Cash +€40,461
up €40,461 (+463%), from €8,744 to €49,206
mainly Trade debts (+€54,378) and Contributions, distributions and other (+€5,900)
- Trade debts +€54,378
up €54,378 (+1,003%), from €5,420 to €59,798
- Tax, wage and social debts -€23,150
down €23,150 (-57.3%), from €40,383 to €17,234
- Contributions +€5,900
up €5,900 (+46.5%), from €12,700 to €18,600
- Gross operating margin -€68,531
down €68,531 (-81.2%), from €84,446 to €15,915
- Taxes -€23,991
down €23,991 (-92.2%), from €26,010 to €2,018
- Other operating charges +€12,663
up €12,663 (+325%), from €3,896 to €16,559
- Financial income +€1,965
up €1,965 (+28.4%), from €6,915 to €8,880
- Financial charges +€1,421
up €1,421 (+52.9%), from €2,686 to €4,107
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 | €241,865 | €280,733 | +€38,868 | +16.1% |
| Current assets | 29/58 | €241,865 | €280,733 | +€38,868 | +16.1% |
| Amounts receivable after more than one year | 29 | €124,913 | €124,913 | = | 0.0% |
| Other amounts receivable | 291 | €124,913 | €124,913 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €108,207 | €106,614 | -€1,593 | -1.5% |
| Trade receivables | 40 | €19,684 | - | -€19,684 | |
| Other amounts receivable | 41 | €88,523 | €106,614 | +€18,091 | +20.4% |
| Cash at bank and in hand | 54/58 | €8,744 | €49,206 | +€40,461 | +463% |
| Total equity and liabilities | 10/49 | €241,865 | €280,733 | +€38,868 | +16.1% |
| Equity | 10/15 | €195,691 | €203,701 | +€8,011 | +4.1% |
| Contributions | 10/11 | €12,700 | €18,600 | +€5,900 | +46.5% |
| Reserves | 13 | €182,991 | €185,101 | +€2,111 | +1.2% |
| Distributable reserves | 133 | €182,991 | €185,101 | +€2,111 | +1.2% |
| Amounts payable | 17/49 | €46,174 | €77,032 | +€30,858 | +66.8% |
| Amounts payable within one year | 42/48 | €46,174 | €77,032 | +€30,858 | +66.8% |
| Financial debts | 43 | €371 | - | -€371 | |
| Credit institutions | 430/8 | €371 | - | -€371 | |
| Trade debts | 44 | €5,420 | €59,798 | +€54,378 | +1,003% |
| Suppliers | 440/4 | €5,420 | €59,798 | +€54,378 | +1,003% |
| Taxes, remuneration and social security | 45 | €40,383 | €17,234 | -€23,150 | -57.3% |
| Taxes | 450/3 | €40,383 | €17,234 | -€23,150 | -57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504 | - | -€504 | |
| Other operating charges | 640/8 | €3,896 | €16,559 | +€12,663 | +325% |
| Gross operating margin | 9900 | €84,446 | €15,915 | -€68,531 | -81.2% |
| Operating profit (loss) | 9901 | €80,046 | -€644 | -€80,690 | |
| Financial income | 75/76B | €6,915 | €8,880 | +€1,965 | +28.4% |
| Recurring financial income | 75 | €6,915 | €8,880 | +€1,965 | +28.4% |
| Financial charges | 65/66B | €2,686 | €4,107 | +€1,421 | +52.9% |
| Recurring financial charges | 65 | €2,686 | €4,107 | +€1,421 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €84,275 | €4,129 | -€80,147 | -95.1% |
| Income taxes | 67/77 | €26,010 | €2,018 | -€23,991 | -92.2% |
| Profit (loss) for the period | 9904 | €58,266 | €2,111 | -€56,155 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,266 | €2,111 | -€56,155 | -96.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.