Ferré.B-En-Qualité: 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.
Ferré.B-En-Qualité
Largest movements
- Cash -€11,027
down €11,027 (-71.9%), from €15,336 to €4,308
mainly Net result for the year (-€24,088) and Receivables within one year (-€3,457)
- Receivables within one year +€3,457
up €3,457 (+98.4%), from €3,514 to €6,970
of which Trade receivables: +€4,207
- Deferred charges and accrued income +€346
up €346 (+49.6%), from €697 to €1,043
- Profit (loss) carried forward -€23,033
new in 2025: -€23,033
- Other debts +€13,270
up €13,270 (+174%), from €7,639 to €20,909
- Trade debts +€4,270
up €4,270 (+90.6%), from €4,712 to €8,981
- Reserves -€1,055
down €1,055 (-100%), from €1,055 to €0
- Tax, wage and social debts -€678
down €678 (-80.5%), from €843 to €165
of which Taxes: -€678
- Gross operating margin -€18,919
down €18,919 (-553%), from -€3,420 to -€22,338
- Taxes -€289
down €289 (-64.4%), from €448 to €160
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 | €19,546 | €12,321 | -€7,225 | -37.0% |
| Current assets | 29/58 | €19,546 | €12,321 | -€7,225 | -37.0% |
| Amounts receivable within one year | 40/41 | €3,514 | €6,970 | +€3,457 | +98.4% |
| Trade receivables | 40 | €1,679 | €5,886 | +€4,207 | +251% |
| Other amounts receivable | 41 | €1,835 | €1,085 | -€750 | -40.9% |
| Cash at bank and in hand | 54/58 | €15,336 | €4,308 | -€11,027 | -71.9% |
| Deferred charges and accrued income | 490/1 | €697 | €1,043 | +€346 | +49.6% |
| Total equity and liabilities | 10/49 | €19,546 | €12,321 | -€7,225 | -37.0% |
| Equity | 10/15 | €6,055 | -€18,033 | -€24,088 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,055 | €0 | -€1,055 | -100% |
| Distributable reserves | 133 | €1,055 | €0 | -€1,055 | -100% |
| Profit (loss) carried forward | 14 | - | -€23,033 | -€23,033 | |
| Amounts payable | 17/49 | €13,492 | €30,354 | +€16,863 | +125% |
| Amounts payable within one year | 42/48 | €13,194 | €30,055 | +€16,861 | +128% |
| Trade debts | 44 | €4,712 | €8,981 | +€4,270 | +90.6% |
| Suppliers | 440/4 | €4,712 | €8,981 | +€4,270 | +90.6% |
| Taxes, remuneration and social security | 45 | €843 | €165 | -€678 | -80.5% |
| Taxes | 450/3 | €843 | €165 | -€678 | -80.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,639 | €20,909 | +€13,270 | +174% |
| Accrued charges and deferred income | 492/3 | €298 | €299 | +€1 | +0.5% |
| Other operating charges | 640/8 | €387 | €396 | +€9 | +2.4% |
| Gross operating margin | 9900 | -€3,420 | -€22,338 | -€18,919 | -553% |
| Operating profit (loss) | 9901 | -€3,807 | -€22,735 | -€18,928 | -497% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,302 | €1,193 | -€109 | -8.4% |
| Recurring financial charges | 65 | €1,302 | €1,193 | -€109 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,108 | -€23,928 | -€18,820 | -368% |
| Income taxes | 67/77 | €448 | €160 | -€289 | -64.4% |
| Profit (loss) for the period | 9904 | -€5,557 | -€24,088 | -€18,531 | -334% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,557 | -€24,088 | -€18,531 | -334% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.