FERYS TRADING: 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.
FERYS TRADING
Largest movements
- Receivables within one year -€153,672
down €153,672 (-30.8%), from €499,605 to €345,933
of which Trade receivables: -€135,453
- Tangible fixed assets -€34,057
down €34,057 (-3.5%), from €965,757 to €931,700
of which Land and buildings: -€39,620
- Cash +€32,143
up €32,143 (+3,214,300%), from €1 to €32,144
mainly Receivables within one year (+€153,672) and Depreciation (+€108,523)
- Profit (loss) carried forward -€85,174
down €85,174 (-84.1%), from €101,328 to €16,154
- Debts after one year -€43,578
down €43,578 (-8.9%), from €488,912 to €445,334
- Current portion of long-term debt -€32,844
down €32,844 (-44.6%), from €73,585 to €40,741
- Trade debts +€27,441
up €27,441 (+71.8%), from €38,224 to €65,665
- Other debts -€24,849
down €24,849 (-4.2%), from €593,890 to €569,041
- Gross operating margin -€94,795
down €94,795 (-70.6%), from €134,362 to €39,567
- Financial charges +€5,009
up €5,009 (+44.1%), from €11,360 to €16,369
- Depreciation -€3,796
down €3,796 (-3.4%), from €112,319 to €108,523
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,518,613 | €1,356,027 | -€162,586 | -10.7% |
| Fixed assets | 21/28 | €1,019,007 | €977,950 | -€41,057 | -4.0% |
| Intangible fixed assets | 21 | €49,200 | €41,000 | -€8,200 | -16.7% |
| Tangible fixed assets | 22/27 | €965,757 | €931,700 | -€34,057 | -3.5% |
| Land and buildings | 22 | €715,821 | €676,201 | -€39,620 | -5.5% |
| Plant, machinery and equipment | 23 | €16,589 | €4,648 | -€11,941 | -72.0% |
| Furniture and vehicles | 24 | €37,269 | €16,435 | -€20,834 | -55.9% |
| Other tangible fixed assets | 26 | €196,078 | €234,416 | +€38,338 | +19.6% |
| Financial fixed assets | 28 | €4,050 | €5,250 | +€1,200 | +29.6% |
| Current assets | 29/58 | €499,606 | €378,077 | -€121,529 | -24.3% |
| Amounts receivable within one year | 40/41 | €499,605 | €345,933 | -€153,672 | -30.8% |
| Trade receivables | 40 | €442,995 | €307,542 | -€135,453 | -30.6% |
| Other amounts receivable | 41 | €56,610 | €38,391 | -€18,219 | -32.2% |
| Cash at bank and in hand | 54/58 | €1 | €32,144 | +€32,143 | +3,214,300% |
| Total equity and liabilities | 10/49 | €1,518,613 | €1,356,027 | -€162,586 | -10.7% |
| Equity | 10/15 | €322,794 | €234,042 | -€88,752 | -27.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,328 | €16,154 | -€85,174 | -84.1% |
| Investment grants | 15 | €21,466 | €17,888 | -€3,578 | -16.7% |
| Amounts payable | 17/49 | €1,195,819 | €1,121,985 | -€73,834 | -6.2% |
| Amounts payable after more than one year | 17 | €488,912 | €445,334 | -€43,578 | -8.9% |
| Financial debts | 170/4 | €488,912 | €445,334 | -€43,578 | -8.9% |
| Amounts payable within one year | 42/48 | €706,907 | €676,651 | -€30,256 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €73,585 | €40,741 | -€32,844 | -44.6% |
| Trade debts | 44 | €38,224 | €65,665 | +€27,441 | +71.8% |
| Suppliers | 440/4 | €38,224 | €65,665 | +€27,441 | +71.8% |
| Taxes, remuneration and social security | 45 | €1,208 | €1,204 | -€4 | -0.3% |
| Remuneration and social security | 454/9 | €1,208 | €1,204 | -€4 | -0.3% |
| Other amounts payable | 47/48 | €593,890 | €569,041 | -€24,849 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,319 | €108,523 | -€3,796 | -3.4% |
| Other operating charges | 640/8 | €3,130 | €4,169 | +€1,039 | +33.2% |
| Gross operating margin | 9900 | €134,362 | €39,567 | -€94,795 | -70.6% |
| Operating profit (loss) | 9901 | €18,913 | -€73,125 | -€92,038 | |
| Financial income | 75/76B | €3,746 | €4,320 | +€574 | +15.3% |
| Recurring financial income | 75 | €3,746 | €4,320 | +€574 | +15.3% |
| Financial charges | 65/66B | €11,360 | €16,369 | +€5,009 | +44.1% |
| Recurring financial charges | 65 | €11,360 | €16,369 | +€5,009 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | €11,299 | -€85,174 | -€96,473 | |
| Profit (loss) for the period | 9904 | €11,299 | -€85,174 | -€96,473 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,299 | -€85,174 | -€96,473 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.