FERRO CONCEPT: 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.
FERRO CONCEPT
Largest movements
- Receivables within one year -€109,624
down €109,624 (-42.6%), from €257,506 to €147,881
of which Trade receivables: -€99,151
- Current investments +€53,365
up €53,365 (+57.7%), from €92,447 to €145,812
- Tangible fixed assets -€23,741
down €23,741 (-2.9%), from €830,956 to €807,214
of which Land and buildings: -€60,850
- Trade debts -€74,002
down €74,002 (-83.5%), from €88,650 to €14,648
- Reserves -€55,875
down €55,875 (-20.9%), from €267,805 to €211,930
- Other debts +€44,564
up €44,564 (+39.3%), from €113,515 to €158,080
- Accrued charges and deferred income -€36,710
down €36,710 (-83.3%), from €44,074 to €7,364
- Debts after one year +€31,639
up €31,639 (+4.0%), from €799,631 to €831,270
of which Other amounts payable: +€69,964
- Staff costs -€16,953
down €16,953 (-8.4%), from €202,933 to €185,981
- Depreciation +€5,140
up €5,140 (+7.4%), from €69,272 to €74,412
- Other operating charges +€4,245
up €4,245 (+30.1%), from €14,122 to €18,367
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 | €1,477,931 | €1,414,543 | -€63,389 | -4.3% |
| Fixed assets | 21/28 | €831,091 | €807,349 | -€23,741 | -2.9% |
| Tangible fixed assets | 22/27 | €830,956 | €807,214 | -€23,741 | -2.9% |
| Land and buildings | 22 | €821,500 | €760,651 | -€60,850 | -7.4% |
| Plant, machinery and equipment | 23 | €5,914 | €7,770 | +€1,856 | +31.4% |
| Furniture and vehicles | 24 | €3,541 | €38,794 | +€35,253 | +996% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €646,841 | €607,193 | -€39,647 | -6.1% |
| Stocks and contracts in progress | 3 | €98,359 | €111,878 | +€13,519 | +13.7% |
| Stocks | 30/36 | €98,359 | €111,878 | +€13,519 | +13.7% |
| Amounts receivable within one year | 40/41 | €257,506 | €147,881 | -€109,624 | -42.6% |
| Trade receivables | 40 | €243,447 | €144,296 | -€99,151 | -40.7% |
| Other amounts receivable | 41 | €14,059 | €3,586 | -€10,473 | -74.5% |
| Current investments | 50/53 | €92,447 | €145,812 | +€53,365 | +57.7% |
| Cash at bank and in hand | 54/58 | €195,004 | €197,643 | +€2,640 | +1.4% |
| Deferred charges and accrued income | 490/1 | €3,526 | €3,979 | +€453 | +12.9% |
| Total equity and liabilities | 10/49 | €1,477,931 | €1,414,543 | -€63,389 | -4.3% |
| Equity | 10/15 | €334,751 | €273,808 | -€60,943 | -18.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €267,805 | €211,930 | -€55,875 | -20.9% |
| Distributable reserves | 133 | €267,805 | €211,930 | -€55,875 | -20.9% |
| Profit (loss) carried forward | 14 | €753 | €806 | +€53 | +7.0% |
| Investment grants | 15 | €46,192 | €41,072 | -€5,120 | -11.1% |
| Amounts payable | 17/49 | €1,143,181 | €1,140,735 | -€2,446 | -0.2% |
| Amounts payable after more than one year | 17 | €799,631 | €831,270 | +€31,639 | +4.0% |
| Financial debts | 170/4 | €758,504 | €720,179 | -€38,325 | -5.1% |
| Other amounts payable | 178/9 | €41,128 | €111,092 | +€69,964 | +170% |
| Amounts payable within one year | 42/48 | €299,475 | €302,101 | +€2,625 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €61,990 | €73,489 | +€11,499 | +18.5% |
| Trade debts | 44 | €88,650 | €14,648 | -€74,002 | -83.5% |
| Suppliers | 440/4 | €88,650 | €14,648 | -€74,002 | -83.5% |
| Advances received on contracts in progress | 46 | €6,122 | €31,595 | +€25,473 | +416% |
| Taxes, remuneration and social security | 45 | €29,199 | €24,289 | -€4,910 | -16.8% |
| Taxes | 450/3 | €8,308 | €3,483 | -€4,825 | -58.1% |
| Remuneration and social security | 454/9 | €20,891 | €20,806 | -€85 | -0.4% |
| Other amounts payable | 47/48 | €113,515 | €158,080 | +€44,564 | +39.3% |
| Accrued charges and deferred income | 492/3 | €44,074 | €7,364 | -€36,710 | -83.3% |
| Remuneration, social security and pensions | 62 | €202,933 | €185,981 | -€16,953 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,272 | €74,412 | +€5,140 | +7.4% |
| Other operating charges | 640/8 | €14,122 | €18,367 | +€4,245 | +30.1% |
| Gross operating margin | 9900 | €420,401 | €419,059 | -€1,342 | -0.3% |
| Operating profit (loss) | 9901 | €134,073 | €140,299 | +€6,226 | +4.6% |
| Financial income | 75/76B | €6,653 | €8,398 | +€1,745 | +26.2% |
| Recurring financial income | 75 | €6,653 | €8,398 | +€1,745 | +26.2% |
| Financial charges | 65/66B | €28,477 | €27,536 | -€942 | -3.3% |
| Recurring financial charges | 65 | €28,477 | €27,536 | -€942 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €112,249 | €121,161 | +€8,912 | +7.9% |
| Income taxes | 67/77 | €31,949 | €33,409 | +€1,460 | +4.6% |
| Profit (loss) for the period | 9904 | €80,300 | €87,753 | +€7,453 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,300 | €87,753 | +€7,453 | +9.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.