FERONA: 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.
FERONA
Largest movements
- Receivables within one year +€14,817
up €14,817 (+5.3%), from €281,132 to €295,949
of which Other amounts receivable: +€14,574
- Other debts +€11,936
new in 2023: €11,936
- Gross operating margin -€1,318
down €1,318 (-41.0%), from €3,218 to €1,900
- Other operating charges +€1,043
up €1,043 (+204.3%), from €511 to €1,554
- Taxes -€775
down €775, from €428 to -€347
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,256 | €360,543 | +€13,287 | +3.8% |
| Formation expenses | 20 | €1,169 | €90 | -€1,079 | -92.3% |
| Current assets | 29/58 | €346,087 | €360,453 | +€14,365 | +4.2% |
| Stocks and contracts in progress | 3 | €64,316 | €64,316 | = | 0.0% |
| Stocks | 30/36 | €64,316 | €64,316 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €281,132 | €295,949 | +€14,817 | +5.3% |
| Trade receivables | 40 | €6,500 | €6,744 | +€244 | +3.7% |
| Other amounts receivable | 41 | €274,632 | €289,206 | +€14,574 | +5.3% |
| Cash at bank and in hand | 54/58 | €639 | €187 | -€452 | -70.7% |
| Total equity and liabilities | 10/49 | €347,256 | €360,543 | +€13,287 | +3.8% |
| Equity | 10/15 | €17,526 | €17,119 | -€407 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,474 | -€2,881 | -€407 | -16.5% |
| Amounts payable | 17/49 | €329,729 | €343,423 | +€13,694 | +4.2% |
| Amounts payable after more than one year | 17 | €294,350 | €294,350 | = | 0.0% |
| Other amounts payable | 178/9 | €294,350 | €294,350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,379 | €49,073 | +€13,694 | +38.7% |
| Trade debts | 44 | €34,604 | €36,709 | +€2,105 | +6.1% |
| Suppliers | 440/4 | €34,604 | €36,709 | +€2,105 | +6.1% |
| Taxes, remuneration and social security | 45 | €775 | €428 | -€347 | -44.8% |
| Taxes | 450/3 | €775 | €428 | -€347 | -44.8% |
| Other amounts payable | 47/48 | - | €11,936 | +€11,936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,079 | €1,079 | = | 0.0% |
| Other operating charges | 640/8 | €511 | €1,554 | +€1,043 | +204.3% |
| Gross operating margin | 9900 | €3,218 | €1,900 | -€1,318 | -41.0% |
| Operating profit (loss) | 9901 | €1,629 | -€733 | -€2,362 | |
| Financial charges | 65/66B | €24 | €22 | -€2 | -9.4% |
| Recurring financial charges | 65 | €24 | €22 | -€2 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €1,605 | -€755 | -€2,359 | |
| Income taxes | 67/77 | €428 | -€347 | -€775 | |
| Profit (loss) for the period | 9904 | €1,176 | -€407 | -€1,584 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,176 | -€407 | -€1,584 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.