FERON GAUTIER: 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.
FERON GAUTIER
Largest movements
- Current investments +€51,976
up €51,976 (+14.1%), from €368,280 to €420,256
- Tangible fixed assets -€24,182
down €24,182 (-29.3%), from €82,506 to €58,324
of which Furniture and vehicles: -€17,636
- Cash +€19,687
up €19,687 (+17.8%), from €110,334 to €130,021
mainly Net result for the year (+€88,681) and Depreciation (+€24,182)
- Reserves +€42,106
up €42,106 (+7.9%), from €531,033 to €573,139
of which Distributable reserves: +€42,106
- Tax, wage and social debts +€7,719
up €7,719 (+153%), from €5,056 to €12,775
- Gross operating margin +€26,046
up €26,046 (+21.4%), from €121,877 to €147,923
- Taxes +€5,250
up €5,250 (+17.1%), from €30,677 to €35,927
- Financial income +€1,747
up €1,747 (+246%), from €709 to €2,456
- Depreciation +€1,539
up €1,539 (+6.8%), from €22,643 to €24,182
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €574,149 | €623,341 | +€49,192 | +8.6% |
| Fixed assets | 21/28 | €90,906 | €66,724 | -€24,182 | -26.6% |
| Tangible fixed assets | 22/27 | €82,506 | €58,324 | -€24,182 | -29.3% |
| Land and buildings | 22 | €27,481 | €24,140 | -€3,341 | -12.2% |
| Plant, machinery and equipment | 23 | €9,835 | €6,630 | -€3,205 | -32.6% |
| Furniture and vehicles | 24 | €45,190 | €27,554 | -€17,636 | -39.0% |
| Financial fixed assets | 28 | €8,400 | €8,400 | = | 0.0% |
| Current assets | 29/58 | €483,243 | €556,617 | +€73,374 | +15.2% |
| Amounts receivable within one year | 40/41 | €1,357 | - | -€1,357 | |
| Other amounts receivable | 41 | €1,357 | - | -€1,357 | |
| Current investments | 50/53 | €368,280 | €420,256 | +€51,976 | +14.1% |
| Cash at bank and in hand | 54/58 | €110,334 | €130,021 | +€19,687 | +17.8% |
| Deferred charges and accrued income | 490/1 | €3,272 | €6,340 | +€3,068 | +93.8% |
| Total equity and liabilities | 10/49 | €574,149 | €623,341 | +€49,192 | +8.6% |
| Equity | 10/15 | €543,433 | €585,539 | +€42,106 | +7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €531,033 | €573,139 | +€42,106 | +7.9% |
| Non-distributable reserves | 130/1 | €10,481 | €10,481 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,481 | €10,481 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €505,052 | €547,158 | +€42,106 | +8.3% |
| Provisions and deferred taxes | 16 | €24,900 | €24,900 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,900 | €24,900 | = | 0.0% |
| Taxes | 161 | €24,900 | €24,900 | = | 0.0% |
| Amounts payable | 17/49 | €5,816 | €12,902 | +€7,086 | +122% |
| Amounts payable within one year | 42/48 | €5,816 | €12,902 | +€7,086 | +122% |
| Trade debts | 44 | €760 | €127 | -€633 | -83.3% |
| Suppliers | 440/4 | €760 | €127 | -€633 | -83.3% |
| Taxes, remuneration and social security | 45 | €5,056 | €12,775 | +€7,719 | +153% |
| Taxes | 450/3 | €5,056 | €12,775 | +€7,719 | +153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,643 | €24,182 | +€1,539 | +6.8% |
| Other operating charges | 640/8 | €1,528 | €1,542 | +€14 | +0.9% |
| Gross operating margin | 9900 | €121,877 | €147,923 | +€26,046 | +21.4% |
| Operating profit (loss) | 9901 | €97,706 | €122,199 | +€24,493 | +25.1% |
| Financial income | 75/76B | €709 | €2,456 | +€1,747 | +246% |
| Recurring financial income | 75 | €709 | €2,456 | +€1,747 | +246% |
| Financial charges | 65/66B | €42 | €47 | +€5 | +11.9% |
| Recurring financial charges | 65 | €42 | €47 | +€5 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €98,373 | €124,608 | +€26,235 | +26.7% |
| Income taxes | 67/77 | €30,677 | €35,927 | +€5,250 | +17.1% |
| Profit (loss) for the period | 9904 | €67,696 | €88,681 | +€20,985 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,696 | €88,681 | +€20,985 | +31.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.