FERYN CONSTRUCTIE: 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 CONSTRUCTIE
Largest movements
- Receivables within one year +€100,569
up €100,569 (+4.4%), from €2.3m to €2.4m
of which Trade receivables: +€100,569
- Cash +€54,959
up €54,959 (+42.5%), from €129,193 to €184,152
mainly Trade debts (+€395,762) and Net result for the year (+€37,020)
- Trade debts +€395,762
up €395,762 (+85.7%), from €461,679 to €857,441
- Tax, wage and social debts -€260,037
down €260,037 (-56.6%), from €459,334 to €199,297
of which Remuneration and social security: -€197,131
- Reserves +€37,000
up €37,000 (+2.6%), from €1.4m to €1.4m
of which Distributable reserves: +€37,000
- Gross operating margin +€127,391
up €127,391 (+10.0%), from €1.3m to €1.4m
- Staff costs +€106,992
up €106,992 (+8.6%), from €1.2m to €1.3m
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 | €2,411,739 | €2,566,484 | +€154,745 | +6.4% |
| Fixed assets | 21/28 | €928 | €145 | -€783 | -84.4% |
| Tangible fixed assets | 22/27 | €928 | €145 | -€783 | -84.4% |
| Furniture and vehicles | 24 | €928 | €145 | -€783 | -84.4% |
| Current assets | 29/58 | €2,410,811 | €2,566,339 | +€155,528 | +6.5% |
| Amounts receivable within one year | 40/41 | €2,281,618 | €2,382,187 | +€100,569 | +4.4% |
| Trade receivables | 40 | €2,091,118 | €2,191,687 | +€100,569 | +4.8% |
| Other amounts receivable | 41 | €190,500 | €190,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €129,193 | €184,152 | +€54,959 | +42.5% |
| Total equity and liabilities | 10/49 | €2,411,739 | €2,566,484 | +€154,745 | +6.4% |
| Equity | 10/15 | €1,472,726 | €1,509,746 | +€37,020 | +2.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €1,402,000 | €1,439,000 | +€37,000 | +2.6% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €1,395,000 | €1,432,000 | +€37,000 | +2.7% |
| Profit (loss) carried forward | 14 | €726 | €746 | +€20 | +2.8% |
| Amounts payable | 17/49 | €939,013 | €1,056,738 | +€117,725 | +12.5% |
| Amounts payable within one year | 42/48 | €921,013 | €1,056,738 | +€135,725 | +14.7% |
| Trade debts | 44 | €461,679 | €857,441 | +€395,762 | +85.7% |
| Suppliers | 440/4 | €461,679 | €857,441 | +€395,762 | +85.7% |
| Taxes, remuneration and social security | 45 | €459,334 | €199,297 | -€260,037 | -56.6% |
| Taxes | 450/3 | €97,136 | €34,230 | -€62,906 | -64.8% |
| Remuneration and social security | 454/9 | €362,198 | €165,067 | -€197,131 | -54.4% |
| Accrued charges and deferred income | 492/3 | €18,000 | - | -€18,000 | |
| Remuneration, social security and pensions | 62 | €1,239,994 | €1,346,986 | +€106,992 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €783 | €783 | = | 0.0% |
| Other operating charges | 640/8 | €6,068 | €6,920 | +€852 | +14.0% |
| Gross operating margin | 9900 | €1,269,154 | €1,396,545 | +€127,391 | +10.0% |
| Operating profit (loss) | 9901 | €22,309 | €41,856 | +€19,547 | +87.6% |
| Financial income | 75/76B | - | €2,102 | +€2,102 | |
| Recurring financial income | 75 | - | €2,102 | +€2,102 | |
| Financial charges | 65/66B | €60 | - | -€60 | |
| Recurring financial charges | 65 | €60 | - | -€60 | |
| Profit (loss) for the period before taxes | 9903 | €22,249 | €43,958 | +€21,709 | +97.6% |
| Income taxes | 67/77 | €10,500 | €6,938 | -€3,562 | -33.9% |
| Profit (loss) for the period | 9904 | €11,749 | €37,020 | +€25,271 | +215.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,749 | €37,020 | +€25,271 | +215.1% |
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 8 October 2026 via checked.be.