FERMO TEC: 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.
FERMO TEC
Largest movements
- Receivables within one year -€12,459
down €12,459 (-59.8%), from €20,828 to €8,369
of which Trade receivables: -€7,844
- Tangible fixed assets -€2,575
down €2,575 (-24.4%), from €10,536 to €7,960
of which Furniture and vehicles: -€3,167
- Deferred charges and accrued income -€723
no longer reported in 2025 (was €723)
- Profit (loss) carried forward -€38,603
down €38,603 (-643.9%), from -€5,995 to -€44,598
- Tax, wage and social debts +€11,507
up €11,507 (+741.3%), from €1,552 to €13,059
of which Remuneration and social security: +€12,996
- Trade debts +€6,603
up €6,603 (+124.2%), from €5,315 to €11,918
- Debts after one year +€5,000
new in 2025: €5,000
- Gross operating margin -€29,167
down €29,167 (-601.3%), from -€4,850 to -€34,018
- Depreciation +€3,335
up €3,335 (+1047.0%), from €318 to €3,653
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 | €33,572 | €18,079 | -€15,493 | -46.1% |
| Fixed assets | 21/28 | €10,536 | €7,960 | -€2,575 | -24.4% |
| Tangible fixed assets | 22/27 | €10,536 | €7,960 | -€2,575 | -24.4% |
| Plant, machinery and equipment | 23 | €1,339 | €1,931 | +€591 | +44.2% |
| Furniture and vehicles | 24 | €9,196 | €6,030 | -€3,167 | -34.4% |
| Current assets | 29/58 | €23,036 | €10,119 | -€12,918 | -56.1% |
| Amounts receivable within one year | 40/41 | €20,828 | €8,369 | -€12,459 | -59.8% |
| Trade receivables | 40 | €8,969 | €1,125 | -€7,844 | -87.5% |
| Other amounts receivable | 41 | €11,858 | €7,244 | -€4,615 | -38.9% |
| Cash at bank and in hand | 54/58 | €1,485 | €1,749 | +€264 | +17.8% |
| Deferred charges and accrued income | 490/1 | €723 | - | -€723 | |
| Total equity and liabilities | 10/49 | €33,572 | €18,079 | -€15,493 | -46.1% |
| Equity | 10/15 | -€2,995 | -€41,598 | -€38,603 | -1288.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,995 | -€44,598 | -€38,603 | -643.9% |
| Amounts payable | 17/49 | €36,567 | €59,677 | +€23,110 | +63.2% |
| Amounts payable after more than one year | 17 | - | €5,000 | +€5,000 | |
| Financial debts | 170/4 | - | €5,000 | +€5,000 | |
| Amounts payable within one year | 42/48 | €36,567 | €54,677 | +€18,110 | +49.5% |
| Trade debts | 44 | €5,315 | €11,918 | +€6,603 | +124.2% |
| Suppliers | 440/4 | €5,315 | €11,918 | +€6,603 | +124.2% |
| Advances received on contracts in progress | 46 | €29,700 | €29,700 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,552 | €13,059 | +€11,507 | +741.3% |
| Taxes | 450/3 | €1,552 | €63 | -€1,489 | -95.9% |
| Remuneration and social security | 454/9 | - | €12,996 | +€12,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €3,653 | +€3,335 | +1047.0% |
| Other operating charges | 640/8 | €769 | €562 | -€207 | -26.9% |
| Gross operating margin | 9900 | -€4,850 | -€34,018 | -€29,167 | -601.3% |
| Operating profit (loss) | 9901 | -€5,938 | -€38,233 | -€32,295 | -543.9% |
| Financial charges | 65/66B | €57 | €370 | +€313 | +551.5% |
| Recurring financial charges | 65 | €57 | €370 | +€313 | +551.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,995 | -€38,603 | -€32,608 | -543.9% |
| Profit (loss) for the period | 9904 | -€5,995 | -€38,603 | -€32,608 | -543.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,995 | -€38,603 | -€32,608 | -543.9% |
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 7 October 2026 via checked.be.