FEROXIUS: 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.
FEROXIUS
Largest movements
- Cash +€29,220
up €29,220 (+115.8%), from €25,242 to €54,462
mainly Net result for the year (+€17,558) and Tax, wage and social debts (+€11,177)
- Reserves +€17,558
up €17,558 (+133.1%), from €13,187 to €30,745
- Tax, wage and social debts +€11,177
up €11,177 (+109.8%), from €10,177 to €21,354
- Gross operating margin +€5,799
up €5,799 (+30.9%), from €18,750 to €24,549
- Taxes +€1,543
up €1,543 (+28.6%), from €5,394 to €6,937
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 | €26,242 | €55,462 | +€29,220 | +111.4% |
| Current assets | 29/58 | €26,242 | €55,462 | +€29,220 | +111.4% |
| Amounts receivable within one year | 40/41 | €1,000 | €1,000 | = | 0.0% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,242 | €54,462 | +€29,220 | +115.8% |
| Total equity and liabilities | 10/49 | €26,242 | €55,462 | +€29,220 | +111.4% |
| Equity | 10/15 | €15,187 | €32,745 | +€17,558 | +115.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,187 | €30,745 | +€17,558 | +133.1% |
| Distributable reserves | 133 | €13,187 | €30,745 | +€17,558 | +133.1% |
| Amounts payable | 17/49 | €11,054 | €22,717 | +€11,663 | +105.5% |
| Amounts payable within one year | 42/48 | €11,054 | €22,717 | +€11,663 | +105.5% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Taxes, remuneration and social security | 45 | €10,177 | €21,354 | +€11,177 | +109.8% |
| Taxes | 450/3 | €10,177 | €21,354 | +€11,177 | +109.8% |
| Other amounts payable | 47/48 | €877 | €1,297 | +€420 | +47.9% |
| Other operating charges | 640/8 | €106 | - | -€106 | |
| Gross operating margin | 9900 | €18,750 | €24,549 | +€5,799 | +30.9% |
| Operating profit (loss) | 9901 | €18,645 | €24,549 | +€5,904 | +31.7% |
| Financial charges | 65/66B | €63 | €54 | -€9 | -14.3% |
| Recurring financial charges | 65 | €63 | €54 | -€9 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €18,582 | €24,495 | +€5,913 | +31.8% |
| Income taxes | 67/77 | €5,394 | €6,937 | +€1,543 | +28.6% |
| Profit (loss) for the period | 9904 | €13,187 | €17,558 | +€4,370 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,187 | €17,558 | +€4,370 | +33.1% |
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 12 October 2026 via checked.be.