FEROCIA: 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.
FEROCIA
Largest movements
- Receivables within one year -€3,455
down €3,455 (-42.3%), from €8,159 to €4,704
- Cash +€2,365
up €2,365 (+52.1%), from €4,541 to €6,907
mainly Receivables within one year (+€3,455) and Net result for the year (+€423)
- Profit (loss) carried forward +€2,255
up €2,255 (+64.4%), from -€3,502 to -€1,247
- Reserves -€1,831
down €1,831 (-100.0%), from €1,831 to €0
- Trade debts -€1,513
down €1,513 (-76.7%), from €1,972 to €459
- Gross operating margin -€1,986
down €1,986 (-59.7%), from €3,328 to €1,342
- Other operating charges +€162
up €162 (+28.6%), from €566 to €728
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 | €12,701 | €11,611 | -€1,090 | -8.6% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €12,701 | €11,611 | -€1,090 | -8.6% |
| Amounts receivable within one year | 40/41 | €8,159 | €4,704 | -€3,455 | -42.3% |
| Trade receivables | 40 | €8,159 | €4,704 | -€3,455 | -42.3% |
| Cash at bank and in hand | 54/58 | €4,541 | €6,907 | +€2,365 | +52.1% |
| Total equity and liabilities | 10/49 | €12,701 | €11,611 | -€1,090 | -8.6% |
| Equity | 10/15 | €10,729 | €11,153 | +€423 | +3.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,831 | €0 | -€1,831 | -100.0% |
| Distributable reserves | 133 | €1,831 | €0 | -€1,831 | -100.0% |
| Profit (loss) carried forward | 14 | -€3,502 | -€1,247 | +€2,255 | +64.4% |
| Amounts payable | 17/49 | €1,972 | €459 | -€1,513 | -76.7% |
| Amounts payable within one year | 42/48 | €1,972 | €459 | -€1,513 | -76.7% |
| Trade debts | 44 | €1,972 | €459 | -€1,513 | -76.7% |
| Suppliers | 440/4 | €1,972 | €459 | -€1,513 | -76.7% |
| Other operating charges | 640/8 | €566 | €728 | +€162 | +28.6% |
| Gross operating margin | 9900 | €3,328 | €1,342 | -€1,986 | -59.7% |
| Operating profit (loss) | 9901 | €2,761 | €614 | -€2,148 | -77.8% |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €2,600 | €423 | -€2,177 | -83.7% |
| Profit (loss) for the period | 9904 | €2,600 | €423 | -€2,177 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,600 | €423 | -€2,177 | -83.7% |
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 9 October 2026 via checked.be.