FERRIS BUELLER: 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.
FERRIS BUELLER
Largest movements
- Tangible fixed assets -€73,484
down €73,484 (-2.8%), from €2.6m to €2.5m
of which Land and buildings: -€81,344
- Accrued charges and deferred income -€157,269
down €157,269 (-97.9%), from €160,698 to €3,429
- Profit (loss) carried forward +€52,894
up €52,894 (+5.5%), from -€967,360 to -€914,467
- Turnover -€246,698
no longer reported in 2025 (was €246,698)
- Financial charges -€161,298
down €161,298 (-98.5%), from €163,836 to €2,537
- Purchases and services -€129,151
no longer reported in 2025 (was €129,151)
- Depreciation -€28,746
down €28,746 (-24.2%), from €118,579 to €89,832
- Financial income +€28,114
up €28,114 (+126.8%), from €22,173 to €50,287
of which Non-recurring financial income: +€43,796
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 | €3,009,282 | €2,904,476 | -€104,806 | -3.5% |
| Fixed assets | 21/28 | €2,599,064 | €2,525,580 | -€73,484 | -2.8% |
| Tangible fixed assets | 22/27 | €2,599,064 | €2,525,580 | -€73,484 | -2.8% |
| Land and buildings | 22 | €2,553,049 | €2,471,706 | -€81,344 | -3.2% |
| Plant, machinery and equipment | 23 | €37,336 | €44,667 | +€7,330 | +19.6% |
| Furniture and vehicles | 24 | €582 | €3,840 | +€3,258 | +559.4% |
| Other tangible fixed assets | 26 | €8,096 | €5,368 | -€2,729 | -33.7% |
| Current assets | 29/58 | €410,218 | €378,896 | -€31,322 | -7.6% |
| Amounts receivable within one year | 40/41 | €7,227 | €11,011 | +€3,784 | +52.4% |
| Trade receivables | 40 | €1,071 | €3,046 | +€1,975 | +184.4% |
| Other amounts receivable | 41 | €6,156 | €7,965 | +€1,809 | +29.4% |
| Current investments | 50/53 | €375,211 | €355,479 | -€19,732 | -5.3% |
| Cash at bank and in hand | 54/58 | €26,701 | €8,700 | -€18,000 | -67.4% |
| Deferred charges and accrued income | 490/1 | €1,080 | €3,705 | +€2,626 | +243.1% |
| Total equity and liabilities | 10/49 | €3,009,282 | €2,904,476 | -€104,806 | -3.5% |
| Equity | 10/15 | €1,309,109 | €1,362,002 | +€52,894 | +4.0% |
| Contributions | 10/11 | €2,266,930 | €2,266,930 | = | 0.0% |
| Outside capital | 11 | €2,266,930 | - | -€2.3m | |
| Other | 1109/19 | €2,266,930 | - | -€2.3m | |
| Reserves | 13 | €9,539 | €9,539 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,130 | €4,130 | = | 0.0% |
| Distributable reserves | 133 | €5,409 | €5,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€967,360 | -€914,467 | +€52,894 | +5.5% |
| Amounts payable | 17/49 | €1,700,174 | €1,542,474 | -€157,700 | -9.3% |
| Amounts payable within one year | 42/48 | €1,539,476 | €1,539,045 | -€432 | 0.0% |
| Trade debts | 44 | €2,441 | €915 | -€1,526 | -62.5% |
| Suppliers | 440/4 | €2,441 | €915 | -€1,526 | -62.5% |
| Taxes, remuneration and social security | 45 | €641 | €1,001 | +€359 | +56.0% |
| Taxes | 450/3 | €641 | €1,001 | +€359 | +56.0% |
| Other amounts payable | 47/48 | €1,536,394 | €1,537,129 | +€735 | 0.0% |
| Accrued charges and deferred income | 492/3 | €160,698 | €3,429 | -€157,269 | -97.9% |
| Turnover | 70 | €246,698 | - | -€246,698 | |
| Goods, raw materials, services and sundry goods | 60/61 | €129,151 | - | -€129,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,579 | €89,832 | -€28,746 | -24.2% |
| Other operating charges | 640/8 | €20,662 | €20,565 | -€97 | -0.5% |
| Gross operating margin | 9900 | €133,831 | €115,679 | -€18,152 | -13.6% |
| Operating profit (loss) | 9901 | -€5,409 | €5,282 | +€10,692 | |
| Financial income | 75/76B | €22,173 | €50,287 | +€28,114 | +126.8% |
| Recurring financial income | 75 | €22,173 | €6,491 | -€15,682 | -70.7% |
| Non-recurring financial income | 76B | - | €43,796 | +€43,796 | |
| Financial charges | 65/66B | €163,836 | €2,537 | -€161,298 | -98.5% |
| Recurring financial charges | 65 | €163,836 | €2,537 | -€161,298 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | -€147,072 | €53,032 | +€200,104 | |
| Income taxes | 67/77 | €188 | €138 | -€51 | -26.9% |
| Profit (loss) for the period | 9904 | -€147,261 | €52,894 | +€200,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€147,261 | €52,894 | +€200,155 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.