Ferraz Med: 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.
Ferraz Med
Largest movements
- Cash +€213,892
up €213,892 (+184.5%), from €115,926 to €329,818
mainly Net result for the year (+€322,961) and Deferred charges and accrued income (+€1,876)
- Receivables within one year +€111,030
up €111,030 (+750.4%), from €14,796 to €125,826
of which Trade receivables: +€74,110
- Reserves +€322,961
up €322,961 (+262.5%), from €123,017 to €445,978
- Gross operating margin +€267,510
up €267,510 (+167.5%), from €159,712 to €427,223
- Taxes +€68,000
up €68,000 (+193.8%), from €35,080 to €103,080
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,599 | €455,645 | +€323,046 | +243.6% |
| Current assets | 29/58 | €132,599 | €455,645 | +€323,046 | +243.6% |
| Amounts receivable within one year | 40/41 | €14,796 | €125,826 | +€111,030 | +750.4% |
| Trade receivables | 40 | €14,796 | €88,906 | +€74,110 | +500.9% |
| Other amounts receivable | 41 | - | €36,920 | +€36,920 | |
| Cash at bank and in hand | 54/58 | €115,926 | €329,818 | +€213,892 | +184.5% |
| Deferred charges and accrued income | 490/1 | €1,876 | - | -€1,876 | |
| Total equity and liabilities | 10/49 | €132,599 | €455,645 | +€323,046 | +243.6% |
| Equity | 10/15 | €125,017 | €447,978 | +€322,961 | +258.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €123,017 | €445,978 | +€322,961 | +262.5% |
| Distributable reserves | 133 | €123,017 | €445,978 | +€322,961 | +262.5% |
| Amounts payable | 17/49 | €7,582 | €7,667 | +€85 | +1.1% |
| Amounts payable within one year | 42/48 | €7,582 | €6,995 | -€587 | -7.7% |
| Trade debts | 44 | €727 | - | -€727 | |
| Suppliers | 440/4 | €727 | - | -€727 | |
| Taxes, remuneration and social security | 45 | €4,515 | €4,435 | -€80 | -1.8% |
| Taxes | 450/3 | €4,515 | €4,435 | -€80 | -1.8% |
| Other amounts payable | 47/48 | €2,340 | €2,560 | +€221 | +9.4% |
| Accrued charges and deferred income | 492/3 | - | €672 | +€672 | |
| Other operating charges | 640/8 | €159 | €164 | +€5 | +3.3% |
| Gross operating margin | 9900 | €159,712 | €427,223 | +€267,510 | +167.5% |
| Operating profit (loss) | 9901 | €159,553 | €427,058 | +€267,505 | +167.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,456 | €1,019 | -€437 | -30.0% |
| Recurring financial charges | 65 | €1,456 | €1,019 | -€437 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €158,097 | €426,041 | +€267,944 | +169.5% |
| Income taxes | 67/77 | €35,080 | €103,080 | +€68,000 | +193.8% |
| Profit (loss) for the period | 9904 | €123,017 | €322,961 | +€199,944 | +162.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,017 | €322,961 | +€199,944 | +162.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.