Ferroligno: 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.
Ferroligno
Largest movements
- Cash +€167,765
up €167,765 (+106.8%), from €157,032 to €324,797
mainly Net result for the year (+€81,401) and Depreciation (+€36,074)
- Tangible fixed assets -€36,074
down €36,074 (-11.4%), from €315,097 to €279,023
of which Furniture and vehicles: -€20,355
- Receivables within one year -€22,678
down €22,678 (-32.5%), from €69,803 to €47,126
of which Trade receivables: -€12,924
- Reserves +€81,401
up €81,401 (+78.0%), from €104,395 to €185,796
of which Tax-exempt reserves: +€42,100
- Other debts +€29,906
up €29,906 (+12.3%), from €242,263 to €272,170
- Gross operating margin +€87,780
up €87,780 (+108.8%), from €80,703 to €168,482
- Taxes +€21,892
up €21,892 (+205.9%), from €10,633 to €32,525
- Depreciation +€7,783
up €7,783 (+27.5%), from €28,291 to €36,074
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 | €544,543 | €655,301 | +€110,758 | +20.3% |
| Fixed assets | 21/28 | €315,097 | €279,023 | -€36,074 | -11.4% |
| Tangible fixed assets | 22/27 | €315,097 | €279,023 | -€36,074 | -11.4% |
| Land and buildings | 22 | €284,248 | €269,058 | -€15,190 | -5.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €29,790 | €9,435 | -€20,355 | -68.3% |
| Other tangible fixed assets | 26 | €1,058 | €529 | -€529 | -50.0% |
| Current assets | 29/58 | €229,447 | €376,278 | +€146,831 | +64.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €69,803 | €47,126 | -€22,678 | -32.5% |
| Trade receivables | 40 | €60,049 | €47,126 | -€12,924 | -21.5% |
| Other amounts receivable | 41 | €9,754 | €0 | -€9,754 | -100.0% |
| Cash at bank and in hand | 54/58 | €157,032 | €324,797 | +€167,765 | +106.8% |
| Deferred charges and accrued income | 490/1 | €2,611 | €4,355 | +€1,744 | +66.8% |
| Total equity and liabilities | 10/49 | €544,543 | €655,301 | +€110,758 | +20.3% |
| Equity | 10/15 | €230,550 | €311,118 | +€80,568 | +34.9% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €104,395 | €185,796 | +€81,401 | +78.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €42,100 | +€42,100 | |
| Distributable reserves | 133 | €104,395 | €143,696 | +€39,301 | +37.6% |
| Profit (loss) carried forward | 14 | €1,155 | €322 | -€833 | -72.1% |
| Provisions and deferred taxes | 16 | €55,650 | €55,650 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €55,650 | €55,650 | = | 0.0% |
| Pensions and similar obligations | 160 | €55,650 | €55,650 | = | 0.0% |
| Amounts payable | 17/49 | €258,344 | €288,533 | +€30,190 | +11.7% |
| Amounts payable within one year | 42/48 | €250,157 | €284,853 | +€34,697 | +13.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,417 | €3,346 | -€70 | -2.1% |
| Suppliers | 440/4 | €3,417 | €3,346 | -€70 | -2.1% |
| Taxes, remuneration and social security | 45 | €4,476 | €9,337 | +€4,861 | +108.6% |
| Taxes | 450/3 | €4,476 | €9,337 | +€4,861 | +108.6% |
| Other amounts payable | 47/48 | €242,263 | €272,170 | +€29,906 | +12.3% |
| Accrued charges and deferred income | 492/3 | €8,187 | €3,680 | -€4,507 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,291 | €36,074 | +€7,783 | +27.5% |
| Other operating charges | 640/8 | €2,956 | €3,605 | +€649 | +22.0% |
| Gross operating margin | 9900 | €80,703 | €168,482 | +€87,780 | +108.8% |
| Operating profit (loss) | 9901 | €49,456 | €128,804 | +€79,348 | +160.4% |
| Financial income | 75/76B | €1,290 | €2,097 | +€807 | +62.6% |
| Recurring financial income | 75 | €1,290 | €2,097 | +€807 | +62.6% |
| Financial charges | 65/66B | €15,862 | €16,975 | +€1,114 | +7.0% |
| Recurring financial charges | 65 | €15,862 | €16,975 | +€1,114 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €34,884 | €113,926 | +€79,041 | +226.6% |
| Income taxes | 67/77 | €10,633 | €32,525 | +€21,892 | +205.9% |
| Profit (loss) for the period | 9904 | €24,252 | €81,401 | +€57,149 | +235.6% |
| Transfer to tax-exempt reserves | 689 | - | €42,100 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,252 | €39,301 | +€15,049 | +62.1% |
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 10 October 2026 via checked.be.