FERMATIQUE: what changed
FERMATIQUE
Largest movements
- Cash +€5,746
up €5,746 (+19.0%), from €30,240 to €35,986
mainly Net result for the year (+€12,799) and Other debts (+€4,610)
- Deferred charges and accrued income +€5,372
up €5,372 (+189%), from €2,843 to €8,215
- Receivables within one year -€3,015
down €3,015 (-95.4%), from €3,159 to €144
of which Trade receivables: -€3,015
- Stocks and contracts +€636
up €636 (+132%), from €482 to €1,118
- Profit (loss) carried forward +€12,799
up €12,799, from -€2,756 to €10,043
- Reserves -€10,000
down €10,000 (-98.8%), from €10,126 to €126
- Other debts +€4,610
up €4,610 (+47.0%), from €9,819 to €14,429
- Tax, wage and social debts +€1,266
up €1,266 (+553%), from €229 to €1,494
- Gross operating margin +€16,328
up €16,328 (+1,083%), from €1,507 to €17,835
- Taxes +€3,385
up €3,385 (+2,644%), from €128 to €3,513
- Financial income -€497
down €497 (-62.4%), from €796 to €299
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 | €36,843 | €45,583 | +€8,740 | +23.7% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €36,723 | €45,463 | +€8,740 | +23.8% |
| Stocks and contracts in progress | 3 | €482 | €1,118 | +€636 | +132% |
| Stocks | 30/36 | €482 | €1,118 | +€636 | +132% |
| Amounts receivable within one year | 40/41 | €3,159 | €144 | -€3,015 | -95.4% |
| Trade receivables | 40 | €3,113 | €98 | -€3,015 | -96.8% |
| Other amounts receivable | 41 | €46 | €46 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,240 | €35,986 | +€5,746 | +19.0% |
| Deferred charges and accrued income | 490/1 | €2,843 | €8,215 | +€5,372 | +189% |
| Total equity and liabilities | 10/49 | €36,843 | €45,583 | +€8,740 | +23.7% |
| Equity | 10/15 | €25,970 | €28,768 | +€2,799 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,126 | €126 | -€10,000 | -98.8% |
| Distributable reserves | 133 | €10,126 | €126 | -€10,000 | -98.8% |
| Profit (loss) carried forward | 14 | -€2,756 | €10,043 | +€12,799 | |
| Amounts payable | 17/49 | €10,874 | €16,815 | +€5,941 | +54.6% |
| Amounts payable within one year | 42/48 | €10,654 | €16,815 | +€6,161 | +57.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €606 | €891 | +€285 | +47.0% |
| Suppliers | 440/4 | €606 | €891 | +€285 | +47.0% |
| Taxes, remuneration and social security | 45 | €229 | €1,494 | +€1,266 | +553% |
| Taxes | 450/3 | €229 | €1,494 | +€1,266 | +553% |
| Other amounts payable | 47/48 | €9,819 | €14,429 | +€4,610 | +47.0% |
| Accrued charges and deferred income | 492/3 | €220 | €0 | -€220 | -100% |
| Other operating charges | 640/8 | €607 | €620 | +€12 | +2.0% |
| Gross operating margin | 9900 | €1,507 | €17,835 | +€16,328 | +1,083% |
| Operating profit (loss) | 9901 | €900 | €17,216 | +€16,316 | +1,814% |
| Financial income | 75/76B | €796 | €299 | -€497 | -62.4% |
| Recurring financial income | 75 | €796 | €299 | -€497 | -62.4% |
| Financial charges | 65/66B | €1,161 | €1,203 | +€42 | +3.6% |
| Recurring financial charges | 65 | €1,161 | €1,203 | +€42 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €534 | €16,311 | +€15,777 | +2,954% |
| Income taxes | 67/77 | €128 | €3,513 | +€3,385 | +2,644% |
| Profit (loss) for the period | 9904 | €406 | €12,799 | +€12,393 | +3,052% |
| Profit (loss) for the period to be appropriated | 9905 | €406 | €12,799 | +€12,393 | +3,052% |
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.