FERY Aline: 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.
FERY Aline
Largest movements
- Receivables within one year +€79,637
up €79,637 (+98.7%), from €80,708 to €160,344
of which Other amounts receivable: +€80,528
- Tangible fixed assets -€6,197
down €6,197 (-16.4%), from €37,822 to €31,625
of which Furniture and vehicles: -€6,425
- Other debts +€71,429
new in 2025: €71,429
- Tax, wage and social debts +€15,547
up €15,547 (+114.9%), from €13,525 to €29,072
- Profit (loss) carried forward -€8,699
down €8,699 (-91.0%), from €9,556 to €857
- Debts after one year -€4,610
down €4,610 (-27.8%), from €16,595 to €11,985
- Gross operating margin +€56,386
up €56,386 (+58.2%), from €96,893 to €153,279
- Taxes +€18,485
up €18,485 (+82.8%), from €22,314 to €40,799
- Other operating charges -€5,674
down €5,674 (-64.5%), from €8,800 to €3,125
- Depreciation +€2,747
up €2,747 (+29.3%), from €9,379 to €12,126
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 | €178,374 | €254,709 | +€76,335 | +42.8% |
| Fixed assets | 21/28 | €37,822 | €31,625 | -€6,197 | -16.4% |
| Tangible fixed assets | 22/27 | €37,822 | €31,625 | -€6,197 | -16.4% |
| Plant, machinery and equipment | 23 | €2,700 | €3,167 | +€468 | +17.3% |
| Furniture and vehicles | 24 | €26,759 | €20,334 | -€6,425 | -24.0% |
| Other tangible fixed assets | 26 | €8,364 | €8,124 | -€240 | -2.9% |
| Current assets | 29/58 | €140,552 | €223,084 | +€82,532 | +58.7% |
| Amounts receivable within one year | 40/41 | €80,708 | €160,344 | +€79,637 | +98.7% |
| Trade receivables | 40 | €1,208 | €316 | -€891 | -73.8% |
| Other amounts receivable | 41 | €79,500 | €160,028 | +€80,528 | +101.3% |
| Cash at bank and in hand | 54/58 | €58,198 | €60,691 | +€2,493 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,646 | €2,049 | +€403 | +24.5% |
| Total equity and liabilities | 10/49 | €178,374 | €254,709 | +€76,335 | +42.8% |
| Equity | 10/15 | €142,330 | €134,709 | -€7,621 | -5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120,373 | €121,452 | +€1,078 | +0.9% |
| Distributable reserves | 133 | €120,373 | €121,452 | +€1,078 | +0.9% |
| Profit (loss) carried forward | 14 | €9,556 | €857 | -€8,699 | -91.0% |
| Amounts payable | 17/49 | €36,044 | €120,000 | +€83,956 | +232.9% |
| Amounts payable after more than one year | 17 | €16,595 | €11,985 | -€4,610 | -27.8% |
| Financial debts | 170/4 | €16,595 | €11,985 | -€4,610 | -27.8% |
| Amounts payable within one year | 42/48 | €19,449 | €108,015 | +€88,566 | +455.4% |
| Current portion of amounts payable after more than one year | 42 | €4,417 | €4,610 | +€192 | +4.4% |
| Trade debts | 44 | €1,507 | €2,655 | +€1,148 | +76.2% |
| Suppliers | 440/4 | €1,507 | €2,655 | +€1,148 | +76.2% |
| Advances received on contracts in progress | 46 | - | €250 | +€250 | |
| Taxes, remuneration and social security | 45 | €13,525 | €29,072 | +€15,547 | +114.9% |
| Taxes | 450/3 | €13,525 | €29,072 | +€15,547 | +114.9% |
| Other amounts payable | 47/48 | - | €71,429 | +€71,429 | |
| Remuneration, social security and pensions | 62 | €596 | €104 | -€491 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,379 | €12,126 | +€2,747 | +29.3% |
| Other operating charges | 640/8 | €8,800 | €3,125 | -€5,674 | -64.5% |
| Gross operating margin | 9900 | €96,893 | €153,279 | +€56,386 | +58.2% |
| Operating profit (loss) | 9901 | €78,119 | €137,924 | +€59,805 | +76.6% |
| Financial income | 75/76B | €127 | €626 | +€499 | +392.3% |
| Recurring financial income | 75 | €127 | €626 | +€499 | +392.3% |
| Financial charges | 65/66B | €2,980 | €2,522 | -€458 | -15.4% |
| Recurring financial charges | 65 | €2,980 | €2,522 | -€458 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €75,266 | €136,028 | +€60,763 | +80.7% |
| Income taxes | 67/77 | €22,314 | €40,799 | +€18,485 | +82.8% |
| Profit (loss) for the period | 9904 | €52,952 | €95,229 | +€42,277 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,952 | €95,229 | +€42,277 | +79.8% |
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 8 October 2026 via checked.be.