FERSA PHONE: 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.
FERSA PHONE
Largest movements
- Receivables within one year +€8
up €8 (+16.6%), from €46 to €53
- Cash -€7
down €7 (-31.0%), from €22 to €15
mainly Net result for the year (-€844) and Accrued charges and deferred income (-€676)
- Other debts +€1,133
up €1,133 (+1.3%), from €84,641 to €85,774
- Profit (loss) carried forward -€844
down €844 (-0.4%), from -€211,522 to -€212,366
- Accrued charges and deferred income -€676
down €676 (-100%), from €676 to €0
- Trade debts +€387
up €387 (+3,033%), from €13 to €400
- Financial charges -€864
down €864 (-74.2%), from €1,163 to €300
- Other operating charges -€652
down €652 (-54.5%), from €1,196 to €544
- Gross operating margin -€20
down €20 (-100%), from €20 to €0
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 | €68 | €68 | +€1 | +1.2% |
| Current assets | 29/58 | €68 | €68 | +€1 | +1.2% |
| Amounts receivable within one year | 40/41 | €46 | €53 | +€8 | +16.6% |
| Other amounts receivable | 41 | €46 | €53 | +€8 | +16.6% |
| Cash at bank and in hand | 54/58 | €22 | €15 | -€7 | -31.0% |
| Total equity and liabilities | 10/49 | €68 | €68 | +€1 | +1.2% |
| Equity | 10/15 | -€85,262 | -€86,105 | -€844 | -1.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €26,260 | €26,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €16,260 | €16,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,522 | -€212,366 | -€844 | -0.4% |
| Amounts payable | 17/49 | €85,329 | €86,174 | +€844 | +1.0% |
| Amounts payable within one year | 42/48 | €84,654 | €86,174 | +€1,520 | +1.8% |
| Trade debts | 44 | €13 | €400 | +€387 | +3,033% |
| Suppliers | 440/4 | €13 | €400 | +€387 | +3,033% |
| Other amounts payable | 47/48 | €84,641 | €85,774 | +€1,133 | +1.3% |
| Accrued charges and deferred income | 492/3 | €676 | €0 | -€676 | -100% |
| Other operating charges | 640/8 | €1,196 | €544 | -€652 | -54.5% |
| Gross operating margin | 9900 | €20 | €0 | -€20 | -100% |
| Operating profit (loss) | 9901 | -€1,176 | -€544 | +€632 | +53.8% |
| Financial charges | 65/66B | €1,163 | €300 | -€864 | -74.2% |
| Recurring financial charges | 65 | €1,163 | €300 | -€864 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,339 | -€844 | +€1,496 | +63.9% |
| Profit (loss) for the period | 9904 | -€2,339 | -€844 | +€1,496 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,339 | -€844 | +€1,496 | +63.9% |
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 1 November 2026 via checked.be.