FERMENTO: 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.
FERMENTO
Largest movements
- Cash +€38,646
up €38,646 (+286.6%), from €13,486 to €52,131
mainly Other debts (+€103,434) and Tax, wage and social debts (+€17,618)
- Tangible fixed assets -€8,737
down €8,737 (-38.4%), from €22,749 to €14,012
- Receivables within one year +€5,016
up €5,016 (+13.2%), from €38,084 to €43,099
of which Trade receivables: +€6,089
- Other debts +€103,434
new in 2025: €103,434
- Profit (loss) carried forward -€94,642
no longer reported in 2025 (was €94,642)
- Tax, wage and social debts +€17,618
up €17,618 (+353.5%), from €4,984 to €22,602
- Trade debts +€8,263
up €8,263 (+347.0%), from €2,381 to €10,645
- Depreciation -€11,331
down €11,331 (-45.0%), from €25,172 to €13,841
- Gross operating margin +€7,810
up €7,810 (+52.9%), from €14,775 to €22,585
- Taxes +€568
new in 2025: €568
- Financial charges -€281
down €281 (-45.4%), from €620 to €339
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 | €102,508 | €137,181 | +€34,673 | +33.8% |
| Fixed assets | 21/28 | €25,599 | €16,862 | -€8,737 | -34.1% |
| Tangible fixed assets | 22/27 | €22,749 | €14,012 | -€8,737 | -38.4% |
| Furniture and vehicles | 24 | €22,749 | €14,012 | -€8,737 | -38.4% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €76,909 | €120,319 | +€43,410 | +56.4% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,084 | €43,099 | +€5,016 | +13.2% |
| Trade receivables | 40 | €33,523 | €39,612 | +€6,089 | +18.2% |
| Other amounts receivable | 41 | €4,561 | €3,488 | -€1,073 | -23.5% |
| Cash at bank and in hand | 54/58 | €13,486 | €52,131 | +€38,646 | +286.6% |
| Deferred charges and accrued income | 490/1 | €339 | €88 | -€251 | -74.1% |
| Total equity and liabilities | 10/49 | €102,508 | €137,181 | +€34,673 | +33.8% |
| Equity | 10/15 | €95,142 | €500 | -€94,642 | -99.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,642 | - | -€94,642 | |
| Amounts payable | 17/49 | €7,365 | €136,681 | +€129,315 | +1755.7% |
| Amounts payable within one year | 42/48 | €7,365 | €136,681 | +€129,315 | +1755.7% |
| Trade debts | 44 | €2,381 | €10,645 | +€8,263 | +347.0% |
| Suppliers | 440/4 | €2,381 | €10,645 | +€8,263 | +347.0% |
| Taxes, remuneration and social security | 45 | €4,984 | €22,602 | +€17,618 | +353.5% |
| Taxes | 450/3 | €4,984 | €22,602 | +€17,618 | +353.5% |
| Other amounts payable | 47/48 | - | €103,434 | +€103,434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,172 | €13,841 | -€11,331 | -45.0% |
| Gross operating margin | 9900 | €14,775 | €22,585 | +€7,810 | +52.9% |
| Operating profit (loss) | 9901 | -€10,397 | €8,744 | +€19,141 | |
| Financial income | 75/76B | €996 | €954 | -€41 | -4.2% |
| Recurring financial income | 75 | €996 | €954 | -€41 | -4.2% |
| Financial charges | 65/66B | €620 | €339 | -€281 | -45.4% |
| Recurring financial charges | 65 | €620 | €339 | -€281 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,022 | €9,359 | +€19,381 | |
| Income taxes | 67/77 | - | €568 | +€568 | |
| Profit (loss) for the period | 9904 | -€10,022 | €8,791 | +€18,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,022 | €8,791 | +€18,813 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.