FERONIMMO: 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.
FERONIMMO
Largest movements
- Cash +€44,921
up €44,921 (+37.1%), from €121,102 to €166,023
mainly Other debts (+€82,469) and Depreciation (+€12,470)
- Tangible fixed assets +€20,526
up €20,526 (+64.1%), from €32,045 to €52,571
of which Furniture and vehicles: +€23,904
- Deferred charges and accrued income +€4,678
up €4,678 (+38.3%), from €12,214 to €16,892
- Other debts +€82,469
up €82,469 (+365%), from €22,569 to €105,038
- Reserves -€5,000
down €5,000 (-3.3%), from €150,000 to €145,000
- Tax, wage and social debts -€4,150
down €4,150 (-30.8%), from €13,492 to €9,342
- Gross operating margin -€33,063
down €33,063 (-24.4%), from €135,636 to €102,573
- Financial charges +€31,506
up €31,506 (+50.1%), from €62,942 to €94,447
- Taxes -€13,700
down €13,700 (-97.9%), from €13,987 to €287
- Depreciation -€4,646
down €4,646 (-27.1%), from €17,116 to €12,470
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.
Derived cash bridge
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 | €209,315 | €280,454 | +€71,139 | +34.0% |
| Fixed assets | 21/28 | €32,045 | €52,571 | +€20,526 | +64.1% |
| Tangible fixed assets | 22/27 | €32,045 | €52,571 | +€20,526 | +64.1% |
| Plant, machinery and equipment | 23 | €8,212 | €4,833 | -€3,378 | -41.1% |
| Furniture and vehicles | 24 | €23,834 | €47,738 | +€23,904 | +100% |
| Current assets | 29/58 | €177,270 | €227,883 | +€50,614 | +28.6% |
| Amounts receivable within one year | 40/41 | €43,954 | €44,969 | +€1,015 | +2.3% |
| Trade receivables | 40 | €28,333 | €39,491 | +€11,158 | +39.4% |
| Other amounts receivable | 41 | €15,621 | €5,477 | -€10,143 | -64.9% |
| Cash at bank and in hand | 54/58 | €121,102 | €166,023 | +€44,921 | +37.1% |
| Deferred charges and accrued income | 490/1 | €12,214 | €16,892 | +€4,678 | +38.3% |
| Total equity and liabilities | 10/49 | €209,315 | €280,454 | +€71,139 | +34.0% |
| Equity | 10/15 | €159,219 | €153,704 | -€5,515 | -3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,000 | €145,000 | -€5,000 | -3.3% |
| Distributable reserves | 133 | €150,000 | €145,000 | -€5,000 | -3.3% |
| Profit (loss) carried forward | 14 | €3,019 | €2,504 | -€515 | -17.1% |
| Amounts payable | 17/49 | €50,096 | €126,751 | +€76,654 | +153% |
| Amounts payable within one year | 42/48 | €47,727 | €124,382 | +€76,654 | +161% |
| Trade debts | 44 | €11,666 | €10,001 | -€1,665 | -14.3% |
| Suppliers | 440/4 | €11,666 | €10,001 | -€1,665 | -14.3% |
| Taxes, remuneration and social security | 45 | €13,492 | €9,342 | -€4,150 | -30.8% |
| Taxes | 450/3 | €13,492 | €9,342 | -€4,150 | -30.8% |
| Other amounts payable | 47/48 | €22,569 | €105,038 | +€82,469 | +365% |
| Accrued charges and deferred income | 492/3 | €2,369 | €2,369 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,116 | €12,470 | -€4,646 | -27.1% |
| Other operating charges | 640/8 | €1,107 | €1,270 | +€163 | +14.7% |
| Non-recurring operating charges | 66A | €63 | €68 | +€5 | +8.3% |
| Gross operating margin | 9900 | €135,636 | €102,573 | -€33,063 | -24.4% |
| Operating profit (loss) | 9901 | €117,350 | €88,765 | -€28,585 | -24.4% |
| Financial income | 75/76B | €14 | €455 | +€441 | +3,200% |
| Recurring financial income | 75 | €14 | €455 | +€441 | +3,200% |
| Financial charges | 65/66B | €62,942 | €94,447 | +€31,506 | +50.1% |
| Recurring financial charges | 65 | €62,942 | €94,447 | +€31,506 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €54,422 | -€5,228 | -€59,650 | |
| Income taxes | 67/77 | €13,987 | €287 | -€13,700 | -97.9% |
| Profit (loss) for the period | 9904 | €40,435 | -€5,515 | -€45,950 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,435 | -€5,515 | -€45,950 |
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 13 October 2026 via checked.be.