FERRONNERIE ND: 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.
FERRONNERIE ND
Largest movements
- Tangible fixed assets +€44,432
new in 2025: €44,432
- Intangible fixed assets +€32,949
new in 2025: €32,949
- Receivables within one year +€28,576
new in 2025: €28,576
of which Trade receivables: +€23,078
- Cash +€25,384
new in 2025: €25,384
mainly Other debts (+€128,156) and Net result for the year (+€8,999)
- Stocks and contracts +€11,000
new in 2025: €11,000
of which Stocks: +€8,550
- Other debts +€128,156
up €128,156 (+400.8%), from €31,971 to €160,127
- Reserves +€8,990
up €8,990 (+104.1%), from €8,637 to €17,627
of which Distributable reserves: +€10,850
- Tax, wage and social debts +€4,679
new in 2025: €4,679
- Gross operating margin +€19,182
new in 2025: €19,182
- Depreciation +€4,929
new in 2025: €4,929
- Taxes +€4,679
new in 2025: €4,679
- Other operating charges +€451
new in 2025: €451
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 | - | €142,341 | +€142,341 | |
| Fixed assets | 21/28 | - | €77,381 | +€77,381 | |
| Intangible fixed assets | 21 | - | €32,949 | +€32,949 | |
| Tangible fixed assets | 22/27 | - | €44,432 | +€44,432 | |
| Furniture and vehicles | 24 | - | €44,432 | +€44,432 | |
| Current assets | 29/58 | - | €64,960 | +€64,960 | |
| Stocks and contracts in progress | 3 | - | €11,000 | +€11,000 | |
| Stocks | 30/36 | - | €8,550 | +€8,550 | |
| Contracts in progress | 37 | - | €2,450 | +€2,450 | |
| Amounts receivable within one year | 40/41 | - | €28,576 | +€28,576 | |
| Trade receivables | 40 | - | €23,078 | +€23,078 | |
| Other amounts receivable | 41 | - | €5,498 | +€5,498 | |
| Cash at bank and in hand | 54/58 | - | €25,384 | +€25,384 | |
| Total equity and liabilities | 10/49 | - | €142,341 | +€142,341 | |
| Equity | 10/15 | -€31,975 | -€22,976 | +€8,999 | +28.1% |
| Contributions | 10/11 | €16,400 | €16,400 | = | 0.0% |
| Reserves | 13 | €8,637 | €17,627 | +€8,990 | +104.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €6,777 | €17,627 | +€10,850 | +160.1% |
| Profit (loss) carried forward | 14 | -€57,012 | -€57,003 | +€9 | 0.0% |
| Amounts payable | 17/49 | €31,975 | €165,316 | +€133,342 | +417.0% |
| Amounts payable within one year | 42/48 | €31,975 | €165,316 | +€133,342 | +417.0% |
| Financial debts | 43 | €4 | - | -€4 | |
| Credit institutions | 430/8 | €4 | - | -€4 | |
| Trade debts | 44 | - | €510 | +€510 | |
| Suppliers | 440/4 | - | €510 | +€510 | |
| Taxes, remuneration and social security | 45 | - | €4,679 | +€4,679 | |
| Taxes | 450/3 | - | €4,679 | +€4,679 | |
| Other amounts payable | 47/48 | €31,971 | €160,127 | +€128,156 | +400.8% |
| Remuneration, social security and pensions | 62 | - | €78 | +€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,929 | +€4,929 | |
| Other operating charges | 640/8 | - | €451 | +€451 | |
| Gross operating margin | 9900 | - | €19,182 | +€19,182 | |
| Operating profit (loss) | 9901 | - | €13,723 | +€13,723 | |
| Financial charges | 65/66B | €56 | €45 | -€11 | -19.7% |
| Recurring financial charges | 65 | €56 | €45 | -€11 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | -€56 | €13,678 | +€13,734 | |
| Income taxes | 67/77 | - | €4,679 | +€4,679 | |
| Profit (loss) for the period | 9904 | -€56 | €8,999 | +€9,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56 | €8,999 | +€9,055 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.