Ferm Dienstenonderneming: 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.
Ferm Dienstenonderneming
Largest movements
- Receivables within one year +€12,456
up €12,456 (+38.0%), from €32,775 to €45,231
of which Trade receivables: +€14,133
- Cash -€10,193
down €10,193 (-16.9%), from €60,224 to €50,031
mainly Net result for the year (-€45,172) and Receivables within one year (-€12,456)
- Deferred charges and accrued income +€4,329
new in 2025: €4,329
- Profit (loss) carried forward -€45,172
down €45,172 (-76.5%), from -€59,067 to -€104,239
- Tax, wage and social debts +€26,277
up €26,277 (+85.9%), from €30,594 to €56,871
of which Remuneration and social security: +€26,005
- Trade debts +€25,003
up €25,003 (+58.1%), from €43,011 to €68,014
- Staff costs +€71,184
up €71,184 (+19.8%), from €359,202 to €430,386
- Turnover +€37,972
up €37,972 (+9.4%), from €405,042 to €443,014
- Gross operating margin +€37,472
up €37,472 (+10.5%), from €357,125 to €394,596
- Purchases and services +€7,604
up €7,604 (+9.3%), from €81,945 to €89,549
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 | €395,637 | €401,830 | +€6,194 | +1.6% |
| Fixed assets | 21/28 | €141,409 | €141,011 | -€398 | -0.3% |
| Tangible fixed assets | 22/27 | €141,409 | €141,011 | -€398 | -0.3% |
| Land and buildings | 22 | €141,409 | €136,094 | -€5,314 | -3.8% |
| Plant, machinery and equipment | 23 | - | €4,917 | +€4,917 | |
| Current assets | 29/58 | €254,228 | €260,819 | +€6,591 | +2.6% |
| Amounts receivable within one year | 40/41 | €32,775 | €45,231 | +€12,456 | +38.0% |
| Trade receivables | 40 | €23,063 | €37,196 | +€14,133 | +61.3% |
| Other amounts receivable | 41 | €9,712 | €8,035 | -€1,677 | -17.3% |
| Current investments | 50/53 | €161,229 | €161,229 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,224 | €50,031 | -€10,193 | -16.9% |
| Deferred charges and accrued income | 490/1 | - | €4,329 | +€4,329 | |
| Total equity and liabilities | 10/49 | €395,637 | €401,830 | +€6,194 | +1.6% |
| Equity | 10/15 | €321,517 | €276,345 | -€45,172 | -14.0% |
| Reserves | 13 | €380,584 | €380,584 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,067 | -€104,239 | -€45,172 | -76.5% |
| Amounts payable | 17/49 | €74,119 | €125,485 | +€51,366 | +69.3% |
| Amounts payable within one year | 42/48 | €73,605 | €124,885 | +€51,280 | +69.7% |
| Trade debts | 44 | €43,011 | €68,014 | +€25,003 | +58.1% |
| Suppliers | 440/4 | €43,011 | €68,014 | +€25,003 | +58.1% |
| Taxes, remuneration and social security | 45 | €30,594 | €56,871 | +€26,277 | +85.9% |
| Taxes | 450/3 | €87 | €359 | +€272 | +313.2% |
| Remuneration and social security | 454/9 | €30,507 | €56,512 | +€26,005 | +85.2% |
| Accrued charges and deferred income | 492/3 | €515 | €600 | +€86 | +16.6% |
| Turnover | 70 | €405,042 | €443,014 | +€37,972 | +9.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,945 | €89,549 | +€7,604 | +9.3% |
| Remuneration, social security and pensions | 62 | €359,202 | €430,386 | +€71,184 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,212 | €5,398 | +€186 | +3.6% |
| Other operating charges | 640/8 | €1,332 | €2,466 | +€1,134 | +85.2% |
| Gross operating margin | 9900 | €357,125 | €394,596 | +€37,472 | +10.5% |
| Operating profit (loss) | 9901 | -€8,621 | -€43,654 | -€35,033 | -406.4% |
| Financial income | 75/76B | €21 | €56 | +€35 | +166.4% |
| Recurring financial income | 75 | €21 | €56 | +€35 | +166.4% |
| Financial charges | 65/66B | €464 | €705 | +€242 | +52.1% |
| Recurring financial charges | 65 | €464 | €705 | +€242 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,063 | -€44,303 | -€35,240 | -388.8% |
| Income taxes | 67/77 | - | €869 | +€869 | |
| Profit (loss) for the period | 9904 | -€9,063 | -€45,172 | -€36,109 | -398.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,063 | -€45,172 | -€36,109 | -398.4% |
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 9 October 2026 via checked.be.