Ferrer Formations: 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.
Ferrer Formations
Largest movements
- Current assets -€26,924
down €26,924 (-7.2%), from €373,729 to €346,805
of which Receivables within one year: -€13,897
- Debts -€21,034
down €21,034 (-21.3%), from €98,650 to €77,616
- Equity -€7,226
down €7,226 (-2.6%), from €278,348 to €271,122
- Gross operating margin -€7,058
down €7,058, from €3,417 to -€3,640
- Depreciation -€148
down €148 (-6.1%), from €2,433 to €2,285
From the 2014 result to the 2015 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €376,998 | €348,738 | -€28,260 | -7.5% |
| Fixed assets | 21/28 | €3,269 | €1,933 | -€1,336 | -40.9% |
| Tangible fixed assets | 22/27 | €1,969 | €633 | -€1,336 | -67.9% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €373,729 | €346,805 | -€26,924 | -7.2% |
| Amounts receivable within one year | 40/41 | €67,403 | €53,505 | -€13,897 | -20.6% |
| Current investments | 50/53 | €252,268 | €252,691 | +€423 | +0.2% |
| Cash at bank and in hand | 54/58 | €53,439 | €39,829 | -€13,610 | -25.5% |
| Total equity and liabilities | 10/49 | €376,998 | €348,738 | -€28,260 | -7.5% |
| Equity | 10/15 | €278,348 | €271,122 | -€7,226 | -2.6% |
| Profit (loss) carried forward | 14 | -€45,891 | -€53,117 | -€7,226 | -15.7% |
| Amounts payable | 17/49 | €98,650 | €77,616 | -€21,034 | -21.3% |
| Amounts payable within one year | 42/48 | €96,605 | €66,826 | -€29,779 | -30.8% |
| Trade debts | 44 | €90,876 | €64,882 | -€25,994 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,433 | €2,285 | -€148 | -6.1% |
| Gross operating margin | 9900 | €3,417 | -€3,640 | -€7,058 | |
| Operating profit (loss) | 9901 | -€48,959 | -€25,204 | +€23,755 | +48.5% |
| Recurring financial income | 75 | €1,497 | €598 | -€900 | -60.1% |
| Recurring financial charges | 65 | €499 | €288 | -€211 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | -€47,962 | -€24,895 | +€23,067 | +48.1% |
| Profit (loss) for the period | 9904 | -€32,716 | -€7,226 | +€25,490 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,716 | -€7,226 | +€25,490 | +77.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2014 and 31 December 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.