Feri: 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.
Feri
Largest movements
- Cash -€1,377
down €1,377 (-10.0%), from €13,708 to €12,331
mainly Debts after one year (-€2,852) and Investment in fixed assets (net) (-€750)
- Tangible fixed assets -€444
down €444 (-6.7%), from €6,667 to €6,223
- Debts after one year -€2,852
down €2,852 (-38.4%), from €7,435 to €4,583
- Trade debts +€904
up €904, from €0 to €904
- Tax, wage and social debts -€430
down €430 (-15.7%), from €2,732 to €2,302
- Other debts +€251
up €251 (+6.7%), from €3,725 to €3,976
- Gross operating margin +€6,425
up €6,425 (+428.8%), from €1,498 to €7,923
- Financial charges -€838
down €838 (-15.0%), from €5,607 to €4,768
- Taxes +€724
up €724 (+434.6%), from €167 to €890
- Depreciation +€192
up €192 (+19.1%), from €1,002 to €1,194
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 | €22,949 | €21,108 | -€1,841 | -8.0% |
| Fixed assets | 21/28 | €8,161 | €7,717 | -€444 | -5.4% |
| Tangible fixed assets | 22/27 | €6,667 | €6,223 | -€444 | -6.7% |
| Plant, machinery and equipment | 23 | €6,667 | €6,223 | -€444 | -6.7% |
| Financial fixed assets | 28 | €1,494 | €1,494 | = | 0.0% |
| Current assets | 29/58 | €14,788 | €13,391 | -€1,398 | -9.5% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €13,708 | €12,331 | -€1,377 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,080 | €1,059 | -€21 | -1.9% |
| Total equity and liabilities | 10/49 | €22,949 | €21,108 | -€1,841 | -8.0% |
| Equity | 10/15 | €6,358 | €6,490 | +€133 | +2.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,358 | €5,490 | +€133 | +2.5% |
| Amounts payable | 17/49 | €16,592 | €14,618 | -€1,974 | -11.9% |
| Amounts payable after more than one year | 17 | €7,435 | €4,583 | -€2,852 | -38.4% |
| Financial debts | 170/4 | €7,435 | €4,583 | -€2,852 | -38.4% |
| Amounts payable within one year | 42/48 | €9,157 | €10,035 | +€878 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €2,700 | €2,852 | +€153 | +5.7% |
| Trade debts | 44 | €0 | €904 | +€904 | |
| Suppliers | 440/4 | €0 | €904 | +€904 | |
| Taxes, remuneration and social security | 45 | €2,732 | €2,302 | -€430 | -15.7% |
| Taxes | 450/3 | €2,732 | €2,302 | -€430 | -15.7% |
| Other amounts payable | 47/48 | €3,725 | €3,976 | +€251 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,002 | €1,194 | +€192 | +19.1% |
| Other operating charges | 640/8 | €986 | €939 | -€46 | -4.7% |
| Gross operating margin | 9900 | €1,498 | €7,923 | +€6,425 | +428.8% |
| Operating profit (loss) | 9901 | -€489 | €5,790 | +€6,279 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +9400.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9400.0% |
| Financial charges | 65/66B | €5,607 | €4,768 | -€838 | -15.0% |
| Recurring financial charges | 65 | €5,607 | €4,768 | -€838 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,096 | €1,023 | +€7,119 | |
| Income taxes | 67/77 | €167 | €890 | +€724 | +434.6% |
| Profit (loss) for the period | 9904 | -€6,262 | €133 | +€6,395 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,262 | €133 | +€6,395 |
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 6 October 2026 via checked.be.