FERPLAY: 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.
FERPLAY
Largest movements
- Tangible fixed assets -€11,998
down €11,998 (-30.7%), from €39,080 to €27,081
of which Other tangible fixed assets: -€9,715
- Receivables within one year -€2,552
down €2,552 (-8.6%), from €29,677 to €27,126
of which Trade receivables: -€2,753
- Profit (loss) carried forward -€13,544
down €13,544 (-24.1%), from -€56,288 to -€69,831
- Other debts -€5,983
down €5,983 (-5.6%), from €107,016 to €101,033
- Tax, wage and social debts +€3,080
up €3,080 (+358.3%), from €860 to €3,940
of which Remuneration and social security: +€3,479
- Trade debts +€2,544
up €2,544 (+22.6%), from €11,243 to €13,787
- Gross operating margin +€34,897
up €34,897, from -€31,342 to €3,555
- Depreciation +€350
up €350 (+3.0%), from €11,649 to €11,998
- Other operating charges +€326
up €326 (+7.5%), from €4,331 to €4,657
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.
Cash bridge derived
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 | €81,423 | €67,520 | -€13,903 | -17.1% |
| Formation expenses | 20 | €56 | €56 | = | 0.0% |
| Fixed assets | 21/28 | €40,071 | €28,073 | -€11,998 | -29.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €39,080 | €27,081 | -€11,998 | -30.7% |
| Plant, machinery and equipment | 23 | €2,754 | €1,521 | -€1,233 | -44.8% |
| Furniture and vehicles | 24 | €2,347 | €1,297 | -€1,051 | -44.8% |
| Other tangible fixed assets | 26 | €33,978 | €24,263 | -€9,715 | -28.6% |
| Financial fixed assets | 28 | €992 | €992 | = | 0.0% |
| Current assets | 29/58 | €41,296 | €39,391 | -€1,905 | -4.6% |
| Stocks and contracts in progress | 3 | €10,390 | €10,390 | = | 0.0% |
| Stocks | 30/36 | €10,390 | €10,390 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,677 | €27,126 | -€2,552 | -8.6% |
| Trade receivables | 40 | €28,395 | €25,642 | -€2,753 | -9.7% |
| Other amounts receivable | 41 | €1,282 | €1,484 | +€201 | +15.7% |
| Cash at bank and in hand | 54/58 | €1,228 | €1,876 | +€647 | +52.7% |
| Total equity and liabilities | 10/49 | €81,423 | €67,520 | -€13,903 | -17.1% |
| Equity | 10/15 | -€37,696 | -€51,239 | -€13,544 | -35.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,288 | -€69,831 | -€13,544 | -24.1% |
| Amounts payable | 17/49 | €119,118 | €118,759 | -€359 | -0.3% |
| Amounts payable within one year | 42/48 | €119,118 | €118,759 | -€359 | -0.3% |
| Trade debts | 44 | €11,243 | €13,787 | +€2,544 | +22.6% |
| Suppliers | 440/4 | €11,243 | €13,787 | +€2,544 | +22.6% |
| Taxes, remuneration and social security | 45 | €860 | €3,940 | +€3,080 | +358.3% |
| Taxes | 450/3 | €860 | €461 | -€399 | -46.4% |
| Remuneration and social security | 454/9 | - | €3,479 | +€3,479 | |
| Other amounts payable | 47/48 | €107,016 | €101,033 | -€5,983 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,649 | €11,998 | +€350 | +3.0% |
| Other operating charges | 640/8 | €4,331 | €4,657 | +€326 | +7.5% |
| Gross operating margin | 9900 | -€31,342 | €3,555 | +€34,897 | |
| Operating profit (loss) | 9901 | -€47,322 | -€13,100 | +€34,221 | +72.3% |
| Financial income | 75/76B | €294 | €1 | -€293 | -99.7% |
| Recurring financial income | 75 | €294 | €1 | -€293 | -99.7% |
| Financial charges | 65/66B | €181 | €165 | -€16 | -8.8% |
| Recurring financial charges | 65 | €181 | €165 | -€16 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€47,209 | -€13,265 | +€33,944 | +71.9% |
| Income taxes | 67/77 | €263 | €279 | +€16 | +6.1% |
| Profit (loss) for the period | 9904 | -€47,472 | -€13,544 | +€33,928 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,472 | -€13,544 | +€33,928 | +71.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.