FERIA: 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.
FERIA
Largest movements
- Tangible fixed assets -€52,202
down €52,202 (-3.8%), from €1.4m to €1.3m
of which Land and buildings: -€52,721
- Receivables within one year -€38,868
down €38,868 (-51.8%), from €75,043 to €36,175
of which Trade receivables: -€22,534
- Debts after one year -€83,278
down €83,278 (-9.8%), from €850,818 to €767,540
- Other debts +€22,000
up €22,000 (+6.4%), from €343,000 to €365,000
- Gross operating margin -€26,888
down €26,888 (-21.4%), from €125,924 to €99,036
- Other operating charges +€1,638
up €1,638 (+19.4%), from €8,462 to €10,100
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,441,177 | €1,361,076 | -€80,101 | -5.6% |
| Fixed assets | 21/28 | €1,357,458 | €1,305,256 | -€52,202 | -3.8% |
| Tangible fixed assets | 22/27 | €1,357,458 | €1,305,256 | -€52,202 | -3.8% |
| Land and buildings | 22 | €1,353,024 | €1,300,302 | -€52,721 | -3.9% |
| Plant, machinery and equipment | 23 | €106 | €1,368 | +€1,262 | +1189.2% |
| Furniture and vehicles | 24 | €3,118 | €2,375 | -€743 | -23.8% |
| Other tangible fixed assets | 26 | €1,210 | €1,210 | = | 0.0% |
| Current assets | 29/58 | €83,719 | €55,820 | -€27,900 | -33.3% |
| Amounts receivable within one year | 40/41 | €75,043 | €36,175 | -€38,868 | -51.8% |
| Trade receivables | 40 | €58,709 | €36,175 | -€22,534 | -38.4% |
| Other amounts receivable | 41 | €16,334 | €0 | -€16,334 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,620 | €16,296 | +€7,676 | +89.0% |
| Deferred charges and accrued income | 490/1 | €56 | €3,348 | +€3,292 | +5868.7% |
| Total equity and liabilities | 10/49 | €1,441,177 | €1,361,076 | -€80,101 | -5.6% |
| Equity | 10/15 | €125,992 | €119,775 | -€6,217 | -4.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €916,818 | €916,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€890,826 | -€897,043 | -€6,217 | -0.7% |
| Amounts payable | 17/49 | €1,315,186 | €1,241,301 | -€73,884 | -5.6% |
| Amounts payable after more than one year | 17 | €850,818 | €767,540 | -€83,278 | -9.8% |
| Financial debts | 170/4 | €850,818 | €767,540 | -€83,278 | -9.8% |
| Amounts payable within one year | 42/48 | €457,068 | €466,456 | +€9,388 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €81,832 | €83,743 | +€1,911 | +2.3% |
| Trade debts | 44 | €24,533 | €12,925 | -€11,608 | -47.3% |
| Suppliers | 440/4 | €24,533 | €12,925 | -€11,608 | -47.3% |
| Advances received on contracts in progress | 46 | €3,000 | €0 | -€3,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,702 | €4,787 | +€85 | +1.8% |
| Taxes | 450/3 | €4,702 | €4,787 | +€85 | +1.8% |
| Other amounts payable | 47/48 | €343,000 | €365,000 | +€22,000 | +6.4% |
| Accrued charges and deferred income | 492/3 | €7,300 | €7,305 | +€5 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,932 | €59,728 | +€797 | +1.4% |
| Other operating charges | 640/8 | €8,462 | €10,100 | +€1,638 | +19.4% |
| Gross operating margin | 9900 | €125,924 | €99,036 | -€26,888 | -21.4% |
| Operating profit (loss) | 9901 | €58,530 | €29,208 | -€29,323 | -50.1% |
| Financial income | 75/76B | €211 | €723 | +€512 | +242.1% |
| Recurring financial income | 75 | €211 | €723 | +€512 | +242.1% |
| Financial charges | 65/66B | €36,999 | €36,147 | -€852 | -2.3% |
| Recurring financial charges | 65 | €36,999 | €36,147 | -€852 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €21,742 | -€6,217 | -€27,959 | |
| Profit (loss) for the period | 9904 | €21,742 | -€6,217 | -€27,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,742 | -€6,217 | -€27,959 |
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 7 October 2026 via checked.be.