FEVER INDUSTRIES: 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.
FEVER INDUSTRIES
Largest movements
- Tangible fixed assets +€13,819
up €13,819 (+30.8%), from €44,881 to €58,700
of which Plant, machinery and equipment: +€14,119
- Receivables within one year +€8,312
up €8,312 (+16.6%), from €50,152 to €58,463
of which Trade receivables: +€6,852
- Cash +€3,231
up €3,231 (+10.9%), from €29,597 to €32,828
mainly Net result for the year (+€18,213) and Depreciation (+€15,638)
- Reserves +€18,213
up €18,213 (+84.1%), from €21,653 to €39,866
of which Distributable reserves: +€18,213
- Tax, wage and social debts +€9,041
up €9,041, from €0 to €9,041
- Trade debts -€1,893
down €1,893 (-6.2%), from €30,764 to €28,871
- Gross operating margin +€34,543
up €34,543 (+329.0%), from €10,498 to €45,041
- Taxes +€9,069
up €9,069, from €0 to €9,069
- Depreciation +€5,565
up €5,565 (+55.2%), from €10,073 to €15,638
- Other operating charges +€1,527
up €1,527 (+302.2%), from €505 to €2,032
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 | €149,630 | €174,991 | +€25,361 | +16.9% |
| Fixed assets | 21/28 | €69,881 | €83,700 | +€13,819 | +19.8% |
| Tangible fixed assets | 22/27 | €44,881 | €58,700 | +€13,819 | +30.8% |
| Land and buildings | 22 | €1,659 | €1,359 | -€300 | -18.1% |
| Plant, machinery and equipment | 23 | €43,222 | €57,341 | +€14,119 | +32.7% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €79,749 | €91,292 | +€11,543 | +14.5% |
| Amounts receivable within one year | 40/41 | €50,152 | €58,463 | +€8,312 | +16.6% |
| Trade receivables | 40 | €10,597 | €17,449 | +€6,852 | +64.7% |
| Other amounts receivable | 41 | €39,555 | €41,014 | +€1,460 | +3.7% |
| Cash at bank and in hand | 54/58 | €29,597 | €32,828 | +€3,231 | +10.9% |
| Total equity and liabilities | 10/49 | €149,630 | €174,991 | +€25,361 | +16.9% |
| Equity | 10/15 | €89,726 | €107,939 | +€18,213 | +20.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €21,653 | €39,866 | +€18,213 | +84.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €19,798 | €38,011 | +€18,213 | +92.0% |
| Profit (loss) carried forward | 14 | €61,573 | €61,573 | = | 0.0% |
| Amounts payable | 17/49 | €59,904 | €67,052 | +€7,148 | +11.9% |
| Amounts payable within one year | 42/48 | €59,904 | €67,052 | +€7,148 | +11.9% |
| Trade debts | 44 | €30,764 | €28,871 | -€1,893 | -6.2% |
| Suppliers | 440/4 | €30,764 | €28,871 | -€1,893 | -6.2% |
| Taxes, remuneration and social security | 45 | €0 | €9,041 | +€9,041 | |
| Taxes | 450/3 | €0 | €9,041 | +€9,041 | |
| Other amounts payable | 47/48 | €29,140 | €29,140 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,073 | €15,638 | +€5,565 | +55.2% |
| Other operating charges | 640/8 | €505 | €2,032 | +€1,527 | +302.2% |
| Gross operating margin | 9900 | €10,498 | €45,041 | +€34,543 | +329.0% |
| Operating profit (loss) | 9901 | -€80 | €27,371 | +€27,451 | |
| Financial income | 75/76B | - | €94 | +€94 | |
| Recurring financial income | 75 | - | €94 | +€94 | |
| Financial charges | 65/66B | €123 | €183 | +€60 | +49.0% |
| Recurring financial charges | 65 | €123 | €183 | +€60 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | -€203 | €27,282 | +€27,485 | |
| Income taxes | 67/77 | €0 | €9,069 | +€9,069 | |
| Profit (loss) for the period | 9904 | -€203 | €18,213 | +€18,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€203 | €18,213 | +€18,416 |
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 6 October 2026 via checked.be.