FERYN CONSULTANCY: 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.
FERYN CONSULTANCY
Largest movements
- Receivables within one year +€14,277
up €14,277 (+100%), from €14,266 to €28,542
of which Trade receivables: +€11,092
- Tangible fixed assets -€5,977
down €5,977 (-33.4%), from €17,905 to €11,928
of which Furniture and vehicles: -€5,867
- Reserves +€39,966
up €39,966 (+21.8%), from €183,081 to €223,047
of which Distributable reserves: +€39,966
- Other debts -€30,000
down €30,000 (-100%), from €30,000 to €0
- Gross operating margin +€4,367
up €4,367 (+7.1%), from €61,593 to €65,961
- Depreciation +€2,921
up €2,921 (+65.9%), from €4,435 to €7,357
- Financial income +€2,715
up €2,715 (+174%), from €1,559 to €4,274
- Taxes +€2,170
up €2,170 (+11.0%), from €19,779 to €21,948
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 | €237,463 | €247,396 | +€9,933 | +4.2% |
| Fixed assets | 21/28 | €17,905 | €12,178 | -€5,727 | -32.0% |
| Tangible fixed assets | 22/27 | €17,905 | €11,928 | -€5,977 | -33.4% |
| Plant, machinery and equipment | 23 | €545 | €435 | -€110 | -20.2% |
| Furniture and vehicles | 24 | €17,361 | €11,494 | -€5,867 | -33.8% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €219,558 | €235,217 | +€15,660 | +7.1% |
| Amounts receivable within one year | 40/41 | €14,266 | €28,542 | +€14,277 | +100% |
| Trade receivables | 40 | €5,042 | €16,133 | +€11,092 | +220% |
| Other amounts receivable | 41 | €9,224 | €12,409 | +€3,185 | +34.5% |
| Cash at bank and in hand | 54/58 | €204,373 | €205,611 | +€1,238 | +0.6% |
| Deferred charges and accrued income | 490/1 | €919 | €1,064 | +€145 | +15.8% |
| Total equity and liabilities | 10/49 | €237,463 | €247,396 | +€9,933 | +4.2% |
| Equity | 10/15 | €198,507 | €238,473 | +€39,966 | +20.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,081 | €223,047 | +€39,966 | +21.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €183,081 | €223,047 | +€39,966 | +21.8% |
| Profit (loss) carried forward | 14 | -€3,174 | -€3,174 | = | 0.0% |
| Amounts payable | 17/49 | €38,956 | €8,922 | -€30,033 | -77.1% |
| Amounts payable within one year | 42/48 | €38,956 | €8,312 | -€30,644 | -78.7% |
| Trade debts | 44 | €1,015 | €633 | -€382 | -37.6% |
| Suppliers | 440/4 | €1,015 | €633 | -€382 | -37.6% |
| Taxes, remuneration and social security | 45 | €7,940 | €7,678 | -€262 | -3.3% |
| Taxes | 450/3 | €7,940 | €7,678 | -€262 | -3.3% |
| Other amounts payable | 47/48 | €30,000 | €0 | -€30,000 | -100% |
| Accrued charges and deferred income | 492/3 | - | €611 | +€611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,435 | €7,357 | +€2,921 | +65.9% |
| Other operating charges | 640/8 | €1,084 | €632 | -€452 | -41.7% |
| Gross operating margin | 9900 | €61,593 | €65,961 | +€4,367 | +7.1% |
| Operating profit (loss) | 9901 | €56,075 | €57,972 | +€1,898 | +3.4% |
| Financial income | 75/76B | €1,559 | €4,274 | +€2,715 | +174% |
| Recurring financial income | 75 | €1,559 | €4,274 | +€2,715 | +174% |
| Financial charges | 65/66B | €593 | €332 | -€260 | -43.9% |
| Recurring financial charges | 65 | €593 | €332 | -€260 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €57,041 | €61,914 | +€4,873 | +8.5% |
| Income taxes | 67/77 | €19,779 | €21,948 | +€2,170 | +11.0% |
| Profit (loss) for the period | 9904 | €37,262 | €39,966 | +€2,704 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,262 | €39,966 | +€2,704 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.