FERNITEC: 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.
FERNITEC
Largest movements
- Receivables within one year +€1,566
up €1,566 (+24.3%), from €6,436 to €8,002
of which Other amounts receivable: +€1,329
- Reserves +€1,513
up €1,513 (+8.9%), from €16,921 to €18,433
of which Distributable reserves: +€1,513
- Gross operating margin -€902
down €902 (-25.5%), from €3,535 to €2,633
- Taxes -€203
down €203 (-35.1%), from €579 to €376
- Financial charges +€100
up €100 (+241.4%), from €41 to €141
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 | €79,953 | €81,514 | +€1,561 | +2.0% |
| Fixed assets | 21/28 | €73,438 | €73,438 | = | 0.0% |
| Financial fixed assets | 28 | €73,438 | €73,438 | = | 0.0% |
| Current assets | 29/58 | €6,515 | €8,075 | +€1,561 | +24.0% |
| Amounts receivable within one year | 40/41 | €6,436 | €8,002 | +€1,566 | +24.3% |
| Trade receivables | 40 | €1,938 | €2,175 | +€237 | +12.2% |
| Other amounts receivable | 41 | €4,498 | €5,827 | +€1,329 | +29.5% |
| Cash at bank and in hand | 54/58 | €79 | €73 | -€5 | -6.9% |
| Total equity and liabilities | 10/49 | €79,953 | €81,514 | +€1,561 | +2.0% |
| Equity | 10/15 | €78,921 | €80,433 | +€1,513 | +1.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,921 | €18,433 | +€1,513 | +8.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €10,721 | €12,233 | +€1,513 | +14.1% |
| Amounts payable | 17/49 | €1,033 | €1,081 | +€48 | +4.7% |
| Amounts payable within one year | 42/48 | €1,033 | €1,081 | +€48 | +4.7% |
| Trade debts | 44 | €988 | €990 | +€2 | +0.2% |
| Suppliers | 440/4 | €988 | €990 | +€2 | +0.2% |
| Taxes, remuneration and social security | 45 | €45 | €91 | +€46 | +102.1% |
| Taxes | 450/3 | €45 | €91 | +€46 | +102.1% |
| Other operating charges | 640/8 | €588 | €603 | +€14 | +2.4% |
| Gross operating margin | 9900 | €3,535 | €2,633 | -€902 | -25.5% |
| Operating profit (loss) | 9901 | €2,946 | €2,030 | -€916 | -31.1% |
| Financial charges | 65/66B | €41 | €141 | +€100 | +241.4% |
| Recurring financial charges | 65 | €41 | €141 | +€100 | +241.4% |
| Profit (loss) for the period before taxes | 9903 | €2,905 | €1,889 | -€1,016 | -35.0% |
| Income taxes | 67/77 | €579 | €376 | -€203 | -35.1% |
| Profit (loss) for the period | 9904 | €2,326 | €1,513 | -€813 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,326 | €1,513 | -€813 | -35.0% |
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 10 October 2026 via checked.be.