Ferm Oppas: 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.
Ferm Oppas
Largest movements
- Cash +€347,617
up €347,617 (+581%), from €59,857 to €407,474
mainly Receivables within one year (+€135,860) and Trade debts (+€79,122)
- Receivables within one year -€135,860
down €135,860 (-24.6%), from €552,497 to €416,636
of which Trade receivables: -€135,650
- Trade debts +€79,122
up €79,122 (+28.5%), from €277,171 to €356,293
- Profit (loss) carried forward +€78,236
up €78,236 (+18.4%), from -€425,611 to -€347,376
- Tax, wage and social debts +€25,133
up €25,133 (+21.7%), from €115,642 to €140,775
of which Remuneration and social security: +€25,295
- Turnover +€285,744
up €285,744 (+34.3%), from €833,179 to €1.1m
- Gross operating margin +€239,146
up €239,146 (+38.8%), from €616,790 to €855,936
- Purchases and services +€55,158
up €55,158 (+9.9%), from €555,293 to €610,451
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 | €2,119,576 | €2,302,775 | +€183,199 | +8.6% |
| Fixed assets | 21/28 | €1,495,972 | €1,472,545 | -€23,426 | -1.6% |
| Intangible fixed assets | 21 | €84,520 | €61,497 | -€23,023 | -27.2% |
| Tangible fixed assets | 22/27 | €476 | €73 | -€403 | -84.7% |
| Plant, machinery and equipment | 23 | €292 | - | -€292 | |
| Furniture and vehicles | 24 | €185 | €73 | -€112 | -60.4% |
| Financial fixed assets | 28 | €1,410,975 | €1,410,975 | = | 0.0% |
| Current assets | 29/58 | €623,604 | €830,230 | +€206,625 | +33.1% |
| Amounts receivable within one year | 40/41 | €552,497 | €416,636 | -€135,860 | -24.6% |
| Trade receivables | 40 | €552,286 | €416,636 | -€135,650 | -24.6% |
| Other amounts receivable | 41 | €210 | €0 | -€210 | -100% |
| Cash at bank and in hand | 54/58 | €59,857 | €407,474 | +€347,617 | +581% |
| Deferred charges and accrued income | 490/1 | €11,251 | €6,120 | -€5,131 | -45.6% |
| Total equity and liabilities | 10/49 | €2,119,576 | €2,302,775 | +€183,199 | +8.6% |
| Equity | 10/15 | €1,726,762 | €1,804,998 | +€78,236 | +4.5% |
| Contributions | 10/11 | €400,400 | €400,400 | = | 0.0% |
| Reserves | 13 | €1,751,974 | €1,751,974 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,751,354 | €1,751,354 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€425,611 | -€347,376 | +€78,236 | +18.4% |
| Amounts payable | 17/49 | €392,814 | €497,777 | +€104,963 | +26.7% |
| Amounts payable within one year | 42/48 | €392,814 | €497,069 | +€104,255 | +26.5% |
| Trade debts | 44 | €277,171 | €356,293 | +€79,122 | +28.5% |
| Suppliers | 440/4 | €277,171 | €356,293 | +€79,122 | +28.5% |
| Taxes, remuneration and social security | 45 | €115,642 | €140,775 | +€25,133 | +21.7% |
| Taxes | 450/3 | €911 | €749 | -€162 | -17.7% |
| Remuneration and social security | 454/9 | €114,732 | €140,026 | +€25,295 | +22.0% |
| Accrued charges and deferred income | 492/3 | - | €709 | +€709 | |
| Turnover | 70 | €833,179 | €1,118,923 | +€285,744 | +34.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €555,293 | €610,451 | +€55,158 | +9.9% |
| Remuneration, social security and pensions | 62 | €750,138 | €752,029 | +€1,891 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,008 | €23,426 | +€4,419 | +23.2% |
| Other operating charges | 640/8 | €2,064 | €1,631 | -€434 | -21.0% |
| Gross operating margin | 9900 | €616,790 | €855,936 | +€239,146 | +38.8% |
| Operating profit (loss) | 9901 | -€154,420 | €78,851 | +€233,270 | |
| Financial income | 75/76B | €0 | €72 | +€72 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €71 | +€71 | |
| Financial charges | 65/66B | €823 | €310 | -€513 | -62.4% |
| Recurring financial charges | 65 | €823 | €310 | -€513 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | -€155,243 | €78,613 | +€233,855 | |
| Income taxes | 67/77 | €0 | €377 | +€377 | |
| Profit (loss) for the period | 9904 | -€155,243 | €78,236 | +€233,478 | |
| Profit (loss) for the period to be appropriated | 9905 | -€155,243 | €78,236 | +€233,478 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.