FERYN: 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.
FERYN
Largest movements
- Cash -€283,724
down €283,724 (-85.0%), from €333,985 to €50,261
mainly Other debts (-€283,725) and Debts after one year (-€69,523)
- Tangible fixed assets -€104,191
down €104,191 (-8.7%), from €1.2m to €1.1m
of which Land and buildings: -€93,452
- Receivables after one year -€53,549
down €53,549 (-13.9%), from €384,994 to €331,446
of which Trade receivables: -€384,994
- Receivables within one year +€52,593
up €52,593 (+116.4%), from €45,192 to €97,785
of which Trade receivables: +€61,598
- Other debts -€283,725
down €283,725 (-83.0%), from €341,988 to €58,263
- Debts after one year -€69,523
down €69,523 (-14.4%), from €482,500 to €412,977
- Tax, wage and social debts -€41,841
down €41,841 (-59.1%), from €70,746 to €28,905
of which Taxes: -€35,091
- Contributions -€27,343
down €27,343 (-39.1%), from €70,000 to €42,657
- Revaluation surpluses +€27,343
new in 2025: €27,343
- Gross operating margin -€807,865
down €807,865 (-82.6%), from €977,930 to €170,066
- Taxes -€245,102
down €245,102 (-96.3%), from €254,567 to €9,465
- Financial charges -€12,832
down €12,832 (-38.7%), from €33,136 to €20,304
- Depreciation -€10,491
down €10,491 (-7.5%), from €140,016 to €129,525
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 | €2,002,323 | €1,599,168 | -€403,155 | -20.1% |
| Fixed assets | 21/28 | €1,230,649 | €1,114,305 | -€116,344 | -9.5% |
| Intangible fixed assets | 21 | €39,496 | €27,343 | -€12,153 | -30.8% |
| Tangible fixed assets | 22/27 | €1,191,153 | €1,086,962 | -€104,191 | -8.7% |
| Land and buildings | 22 | €1,131,550 | €1,038,099 | -€93,452 | -8.3% |
| Plant, machinery and equipment | 23 | €37,154 | €27,447 | -€9,708 | -26.1% |
| Furniture and vehicles | 24 | €7,488 | €16,193 | +€8,705 | +116.3% |
| Other tangible fixed assets | 26 | €14,961 | €5,224 | -€9,737 | -65.1% |
| Current assets | 29/58 | €771,675 | €484,863 | -€286,811 | -37.2% |
| Amounts receivable after more than one year | 29 | €384,994 | €331,446 | -€53,549 | -13.9% |
| Trade receivables | 290 | €384,994 | €0 | -€384,994 | -100.0% |
| Other amounts receivable | 291 | - | €331,446 | +€331,446 | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €45,192 | €97,785 | +€52,593 | +116.4% |
| Trade receivables | 40 | €36,140 | €97,738 | +€61,598 | +170.4% |
| Other amounts receivable | 41 | €9,052 | €47 | -€9,005 | -99.5% |
| Cash at bank and in hand | 54/58 | €333,985 | €50,261 | -€283,724 | -85.0% |
| Deferred charges and accrued income | 490/1 | €7,504 | €5,372 | -€2,132 | -28.4% |
| Total equity and liabilities | 10/49 | €2,002,323 | €1,599,168 | -€403,155 | -20.1% |
| Equity | 10/15 | €1,029,118 | €1,029,501 | +€383 | 0.0% |
| Contributions | 10/11 | €70,000 | €42,657 | -€27,343 | -39.1% |
| Revaluation surpluses | 12 | - | €27,343 | +€27,343 | |
| Reserves | 13 | €959,118 | €959,501 | +€383 | 0.0% |
| Non-distributable reserves | 130/1 | €2,750 | €2,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,750 | €0 | -€2,750 | -100.0% |
| Other | 1319 | - | €2,750 | +€2,750 | |
| Distributable reserves | 133 | €956,368 | €956,751 | +€383 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €973,205 | €569,667 | -€403,538 | -41.5% |
| Amounts payable after more than one year | 17 | €482,500 | €412,977 | -€69,523 | -14.4% |
| Financial debts | 170/4 | €482,500 | €412,977 | -€69,523 | -14.4% |
| Amounts payable within one year | 42/48 | €490,694 | €156,690 | -€334,004 | -68.1% |
| Current portion of amounts payable after more than one year | 42 | €68,982 | €69,523 | +€541 | +0.8% |
| Trade debts | 44 | €8,978 | €0 | -€8,978 | -100.0% |
| Suppliers | 440/4 | €8,978 | €0 | -€8,978 | -100.0% |
| Taxes, remuneration and social security | 45 | €70,746 | €28,905 | -€41,841 | -59.1% |
| Taxes | 450/3 | €63,996 | €28,905 | -€35,091 | -54.8% |
| Remuneration and social security | 454/9 | €6,750 | €0 | -€6,750 | -100.0% |
| Other amounts payable | 47/48 | €341,988 | €58,263 | -€283,725 | -83.0% |
| Accrued charges and deferred income | 492/3 | €11 | €0 | -€11 | -100.0% |
| Remuneration, social security and pensions | 62 | €7,562 | €104 | -€7,459 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,016 | €129,525 | -€10,491 | -7.5% |
| Other operating charges | 640/8 | €8,888 | €10,518 | +€1,631 | +18.3% |
| Gross operating margin | 9900 | €977,930 | €170,066 | -€807,865 | -82.6% |
| Operating profit (loss) | 9901 | €821,464 | €29,918 | -€791,546 | -96.4% |
| Financial income | 75/76B | €1,528 | €234 | -€1,294 | -84.7% |
| Recurring financial income | 75 | €1,528 | €234 | -€1,294 | -84.7% |
| Financial charges | 65/66B | €33,136 | €20,304 | -€12,832 | -38.7% |
| Recurring financial charges | 65 | €33,136 | €20,304 | -€12,832 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €789,856 | €9,848 | -€780,008 | -98.8% |
| Income taxes | 67/77 | €254,567 | €9,465 | -€245,102 | -96.3% |
| Profit (loss) for the period | 9904 | €535,290 | €383 | -€534,906 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €535,290 | €383 | -€534,906 | -99.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.