FERIUS: what changed
FERIUS
Largest movements
- Cash +€41,868
up €41,868 (+100%), from €41,700 to €83,568
mainly Net result for the year (+€27,316) and Receivables within one year (+€16,534)
- Receivables within one year -€16,534
down €16,534 (-94.9%), from €17,414 to €880
of which Trade receivables: -€13,820
- Tangible fixed assets +€2,092
new in 2025: €2,092
- Profit (loss) carried forward +€27,316
up €27,316 (+101%), from €27,093 to €54,408
- Tax, wage and social debts -€1,854
down €1,854 (-10.6%), from €17,433 to €15,579
of which Taxes: -€4,340
- Trade debts +€1,405
up €1,405 (+2,438%), from €58 to €1,462
- Turnover -€154,356
no longer reported in 2025 (was €154,356)
- Purchases and services -€20,535
down €20,535 (-18.0%), from €113,794 to €93,260
- Gross operating margin -€12,081
down €12,081 (-23.3%), from €51,900 to €39,819
- Taxes -€2,723
down €2,723 (-25.5%), from €10,675 to €7,952
- Financial charges -€2,592
down €2,592 (-43.1%), from €6,018 to €3,426
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,846 | €86,712 | +€26,866 | +44.9% |
| Fixed assets | 21/28 | €732 | €2,265 | +€1,533 | +209% |
| Intangible fixed assets | 21 | €732 | €173 | -€559 | -76.4% |
| Tangible fixed assets | 22/27 | - | €2,092 | +€2,092 | |
| Plant, machinery and equipment | 23 | - | €2,092 | +€2,092 | |
| Current assets | 29/58 | €59,114 | €84,448 | +€25,333 | +42.9% |
| Amounts receivable within one year | 40/41 | €17,414 | €880 | -€16,534 | -94.9% |
| Trade receivables | 40 | €13,996 | €176 | -€13,820 | -98.7% |
| Other amounts receivable | 41 | €3,419 | €705 | -€2,714 | -79.4% |
| Cash at bank and in hand | 54/58 | €41,700 | €83,568 | +€41,868 | +100% |
| Total equity and liabilities | 10/49 | €59,846 | €86,712 | +€26,866 | +44.9% |
| Equity | 10/15 | €42,356 | €69,671 | +€27,316 | +64.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €5,263 | €5,263 | = | 0.0% |
| Distributable reserves | 133 | €5,263 | €5,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,093 | €54,408 | +€27,316 | +101% |
| Amounts payable | 17/49 | €17,491 | €17,041 | -€449 | -2.6% |
| Amounts payable within one year | 42/48 | €17,491 | €17,041 | -€449 | -2.6% |
| Trade debts | 44 | €58 | €1,462 | +€1,405 | +2,438% |
| Suppliers | 440/4 | €58 | €1,462 | +€1,405 | +2,438% |
| Taxes, remuneration and social security | 45 | €17,433 | €15,579 | -€1,854 | -10.6% |
| Taxes | 450/3 | €17,433 | €13,093 | -€4,340 | -24.9% |
| Remuneration and social security | 454/9 | - | €2,486 | +€2,486 | |
| Turnover | 70 | €154,356 | - | -€154,356 | |
| Goods, raw materials, services and sundry goods | 60/61 | €113,794 | €93,260 | -€20,535 | -18.0% |
| Remuneration, social security and pensions | 62 | €213 | €282 | +€69 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €945 | €1,190 | +€245 | +26.0% |
| Other operating charges | 640/8 | €1,694 | - | -€1,694 | |
| Gross operating margin | 9900 | €51,900 | €39,819 | -€12,081 | -23.3% |
| Operating profit (loss) | 9901 | €49,049 | €38,347 | -€10,701 | -21.8% |
| Financial income | 75/76B | - | €347 | +€347 | |
| Recurring financial income | 75 | - | €347 | +€347 | |
| Non-recurring financial income | 76B | - | €347 | +€347 | |
| Financial charges | 65/66B | €6,018 | €3,426 | -€2,592 | -43.1% |
| Recurring financial charges | 65 | €6,018 | €3,426 | -€2,592 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €43,031 | €35,268 | -€7,763 | -18.0% |
| Income taxes | 67/77 | €10,675 | €7,952 | -€2,723 | -25.5% |
| Profit (loss) for the period | 9904 | €32,356 | €27,316 | -€5,040 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,356 | €27,316 | -€5,040 | -15.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.