FERMON ANDRE: 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.
FERMON ANDRE
Largest movements
- Tangible fixed assets +€3,080
new in 2025: €3,080
- Receivables within one year -€1,944
down €1,944 (-7.7%), from €25,173 to €23,229
of which Other amounts receivable: -€1,763
- Profit (loss) carried forward -€5,514
down €5,514 (-3.4%), from -€160,421 to -€165,935
- Other debts +€4,752
up €4,752 (+225.0%), from €2,112 to €6,864
- Tax, wage and social debts +€1,491
new in 2025: €1,491
- Gross operating margin +€34,926
up €34,926, from -€18,674 to €16,252
- Taxes +€21,257
new in 2025: €21,257
- Financial income +€582
up €582 (+9744.4%), from €6 to €588
- Depreciation +€368
new in 2025: €368
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 | €88,135 | €89,720 | +€1,585 | +1.8% |
| Fixed assets | 21/28 | €13,317 | €16,397 | +€3,080 | +23.1% |
| Tangible fixed assets | 22/27 | - | €3,080 | +€3,080 | |
| Plant, machinery and equipment | 23 | - | €3,080 | +€3,080 | |
| Financial fixed assets | 28 | €13,317 | €13,317 | = | 0.0% |
| Current assets | 29/58 | €74,819 | €73,323 | -€1,495 | -2.0% |
| Stocks and contracts in progress | 3 | €49,510 | €49,510 | = | 0.0% |
| Stocks | 30/36 | €49,510 | €49,510 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,173 | €23,229 | -€1,944 | -7.7% |
| Trade receivables | 40 | €963 | €782 | -€181 | -18.8% |
| Other amounts receivable | 41 | €24,210 | €22,447 | -€1,763 | -7.3% |
| Cash at bank and in hand | 54/58 | €136 | €585 | +€449 | +329.6% |
| Total equity and liabilities | 10/49 | €88,135 | €89,720 | +€1,585 | +1.8% |
| Equity | 10/15 | €82,545 | €77,032 | -€5,514 | -6.7% |
| Contributions | 10/11 | €123,200 | €123,200 | = | 0.0% |
| Reserves | 13 | €119,766 | €119,766 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €116,792 | €116,792 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,421 | -€165,935 | -€5,514 | -3.4% |
| Amounts payable | 17/49 | €5,590 | €12,688 | +€7,098 | +127.0% |
| Amounts payable within one year | 42/48 | €5,590 | €12,688 | +€7,098 | +127.0% |
| Trade debts | 44 | €3,478 | €4,333 | +€855 | +24.6% |
| Suppliers | 440/4 | €3,478 | €4,333 | +€855 | +24.6% |
| Taxes, remuneration and social security | 45 | - | €1,491 | +€1,491 | |
| Taxes | 450/3 | - | €1,491 | +€1,491 | |
| Other amounts payable | 47/48 | €2,112 | €6,864 | +€4,752 | +225.0% |
| Non-recurring operating income | 76A | - | €23,000 | +€23,000 | |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €368 | +€368 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€18,674 | €16,252 | +€34,926 | |
| Operating profit (loss) | 9901 | -€18,978 | €15,569 | +€34,547 | |
| Financial income | 75/76B | €6 | €588 | +€582 | +9744.4% |
| Recurring financial income | 75 | €6 | €588 | +€582 | +9744.4% |
| Financial charges | 65/66B | €343 | €414 | +€71 | +20.5% |
| Recurring financial charges | 65 | €343 | €414 | +€71 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,315 | €15,743 | +€35,059 | |
| Income taxes | 67/77 | - | €21,257 | +€21,257 | |
| Profit (loss) for the period | 9904 | -€19,315 | -€5,514 | +€13,802 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,315 | -€5,514 | +€13,802 | +71.5% |
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 8 October 2026 via checked.be.