FERONIA: 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.
FERONIA
Largest movements
- Tangible fixed assets +€4,030
up €4,030 (+7.0%), from €57,480 to €61,510
of which Plant, machinery and equipment: +€4,030
- Receivables within one year +€2,242
up €2,242 (+724.7%), from €309 to €2,552
of which Trade receivables: +€1,750
- Deferred charges and accrued income +€1,615
new in 2025: €1,615
- Cash -€1,121
down €1,121 (-66.2%), from €1,695 to €573
mainly Net result for the year (-€16,663) and Investment in fixed assets (net) (-€4,030)
- Profit (loss) carried forward -€16,663
down €16,663 (-25.1%), from -€66,369 to -€83,032
- Debts after one year +€15,000
up €15,000 (+30.0%), from €50,000 to €65,000
- Other debts +€6,034
up €6,034 (+11.2%), from €54,046 to €60,079
- Trade debts +€1,895
new in 2025: €1,895
- Depreciation -€6,392
no longer reported in 2025 (was €6,392)
- Gross operating margin -€432
down €432 (-2.8%), from -€15,450 to -€15,882
- Other operating charges -€238
down €238 (-27.4%), from €867 to €630
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 | €59,784 | €66,550 | +€6,766 | +11.3% |
| Fixed assets | 21/28 | €57,780 | €61,810 | +€4,030 | +7.0% |
| Tangible fixed assets | 22/27 | €57,480 | €61,510 | +€4,030 | +7.0% |
| Plant, machinery and equipment | 23 | €22,311 | €26,341 | +€4,030 | +18.1% |
| Furniture and vehicles | 24 | €26,100 | €26,100 | = | 0.0% |
| Other tangible fixed assets | 26 | €9,069 | €9,069 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €2,004 | €4,740 | +€2,736 | +136.5% |
| Amounts receivable within one year | 40/41 | €309 | €2,552 | +€2,242 | +724.7% |
| Trade receivables | 40 | - | €1,750 | +€1,750 | |
| Other amounts receivable | 41 | €309 | €802 | +€492 | +159.1% |
| Cash at bank and in hand | 54/58 | €1,695 | €573 | -€1,121 | -66.2% |
| Deferred charges and accrued income | 490/1 | - | €1,615 | +€1,615 | |
| Total equity and liabilities | 10/49 | €59,784 | €66,550 | +€6,766 | +11.3% |
| Equity | 10/15 | -€44,262 | -€60,925 | -€16,663 | -37.6% |
| Contributions | 10/11 | €22,107 | €22,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,369 | -€83,032 | -€16,663 | -25.1% |
| Amounts payable | 17/49 | €104,046 | €127,474 | +€23,429 | +22.5% |
| Amounts payable after more than one year | 17 | €50,000 | €65,000 | +€15,000 | +30.0% |
| Financial debts | 170/4 | €50,000 | €65,000 | +€15,000 | +30.0% |
| Amounts payable within one year | 42/48 | €54,046 | €62,474 | +€8,429 | +15.6% |
| Trade debts | 44 | - | €1,895 | +€1,895 | |
| Suppliers | 440/4 | - | €1,895 | +€1,895 | |
| Taxes, remuneration and social security | 45 | - | €500 | +€500 | |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €54,046 | €60,079 | +€6,034 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,392 | - | -€6,392 | |
| Other operating charges | 640/8 | €867 | €630 | -€238 | -27.4% |
| Gross operating margin | 9900 | -€15,450 | -€15,882 | -€432 | -2.8% |
| Operating profit (loss) | 9901 | -€22,709 | -€16,512 | +€6,198 | +27.3% |
| Financial charges | 65/66B | €147 | €152 | +€5 | +3.1% |
| Recurring financial charges | 65 | €147 | €152 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,856 | -€16,663 | +€6,193 | +27.1% |
| Profit (loss) for the period | 9904 | -€22,856 | -€16,663 | +€6,193 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,856 | -€16,663 | +€6,193 | +27.1% |
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 6 October 2026 via checked.be.