FERYDEL: 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.
FERYDEL
Largest movements
- Cash +€6,215
up €6,215 (+4.9%), from €126,534 to €132,749
mainly Depreciation (+€6,196) and Receivables within one year (+€4,717)
- Tangible fixed assets -€6,196
down €6,196 (-30.0%), from €20,640 to €14,444
- Receivables within one year -€4,717
down €4,717 (-32.7%), from €14,443 to €9,726
of which Other amounts receivable: -€4,054
- Stocks and contracts -€4,660
down €4,660 (-32.1%), from €14,520 to €9,860
- Profit (loss) carried forward -€8,512
down €8,512, from €693 to -€7,819
- Gross operating margin -€8,868
down €8,868, from €7,078 to -€1,790
- Write-downs +€4,988
no longer reported in 2025 (was -€4,988)
- Financial charges -€4,606
down €4,606 (-97.2%), from €4,737 to €131
of which Non-recurring financial charges: -€4,585
- Taxes -€338
down €338, from €319 to -€19
- Financial income +€175
up €175 (+2187.5%), from €8 to €183
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 | €176,437 | €167,079 | -€9,358 | -5.3% |
| Fixed assets | 21/28 | €20,940 | €14,744 | -€6,196 | -29.6% |
| Tangible fixed assets | 22/27 | €20,640 | €14,444 | -€6,196 | -30.0% |
| Furniture and vehicles | 24 | €20,640 | €14,444 | -€6,196 | -30.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €155,497 | €152,335 | -€3,162 | -2.0% |
| Stocks and contracts in progress | 3 | €14,520 | €9,860 | -€4,660 | -32.1% |
| Stocks | 30/36 | €14,520 | €9,860 | -€4,660 | -32.1% |
| Amounts receivable within one year | 40/41 | €14,443 | €9,726 | -€4,717 | -32.7% |
| Trade receivables | 40 | €10,206 | €9,543 | -€663 | -6.5% |
| Other amounts receivable | 41 | €4,237 | €183 | -€4,054 | -95.7% |
| Cash at bank and in hand | 54/58 | €126,534 | €132,749 | +€6,215 | +4.9% |
| Total equity and liabilities | 10/49 | €176,437 | €167,079 | -€9,358 | -5.3% |
| Equity | 10/15 | €171,515 | €163,003 | -€8,512 | -5.0% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €146,033 | €146,033 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €143,554 | €143,554 | = | 0.0% |
| Profit (loss) carried forward | 14 | €693 | -€7,819 | -€8,512 | |
| Amounts payable | 17/49 | €4,922 | €4,076 | -€846 | -17.2% |
| Amounts payable after more than one year | 17 | €2,457 | €2,999 | +€542 | +22.1% |
| Other amounts payable | 178/9 | €2,457 | €2,999 | +€542 | +22.1% |
| Amounts payable within one year | 42/48 | €2,465 | €1,077 | -€1,388 | -56.3% |
| Trade debts | 44 | €2,146 | €1,077 | -€1,069 | -49.8% |
| Suppliers | 440/4 | €2,146 | €1,077 | -€1,069 | -49.8% |
| Taxes, remuneration and social security | 45 | €319 | - | -€319 | |
| Taxes | 450/3 | €319 | - | -€319 | |
| Non-recurring operating income | 76A | €150 | - | -€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,245 | €6,196 | -€49 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,988 | - | +€4,988 | |
| Other operating charges | 640/8 | €651 | €597 | -€54 | -8.3% |
| Gross operating margin | 9900 | €7,078 | -€1,790 | -€8,868 | |
| Operating profit (loss) | 9901 | €5,170 | -€8,583 | -€13,753 | |
| Financial income | 75/76B | €8 | €183 | +€175 | +2187.5% |
| Recurring financial income | 75 | €8 | €183 | +€175 | +2187.5% |
| Financial charges | 65/66B | €4,737 | €131 | -€4,606 | -97.2% |
| Recurring financial charges | 65 | €152 | €131 | -€21 | -13.8% |
| Non-recurring financial charges | 66B | €4,585 | - | -€4,585 | |
| Profit (loss) for the period before taxes | 9903 | €441 | -€8,531 | -€8,972 | |
| Income taxes | 67/77 | €319 | -€19 | -€338 | |
| Profit (loss) for the period | 9904 | €122 | -€8,512 | -€8,634 | |
| Profit (loss) for the period to be appropriated | 9905 | €122 | -€8,512 | -€8,634 |
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 7 October 2026 via checked.be.