FF'ier: 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.
FF'ier
Largest movements
- Cash +€8,151
up €8,151 (+23.0%), from €35,365 to €43,515
mainly Net result for the year (+€9,201) and Depreciation (+€7,185)
- Tangible fixed assets -€4,488
down €4,488 (-13.3%), from €33,857 to €29,369
of which Plant, machinery and equipment: -€2,524
- Stocks and contracts +€1,428
up €1,428 (+55.8%), from €2,561 to €3,989
- Receivables within one year -€1,012
down €1,012 (-16.2%), from €6,235 to €5,223
of which Trade receivables: -€1,007
- Deferred charges and accrued income -€977
down €977 (-76.9%), from €1,271 to €294
- Reserves +€7,535
up €7,535 (+83.1%), from €9,062 to €16,597
- Debts after one year -€4,022
down €4,022 (-33.8%), from €11,887 to €7,865
- Trade debts +€3,004
up €3,004 (+29.0%), from €10,359 to €13,362
- Other debts -€2,063
down €2,063 (-15.2%), from €13,585 to €11,521
- Tax, wage and social debts -€1,350
down €1,350 (-16.1%), from €8,372 to €7,022
of which Taxes: -€1,100
- Depreciation +€1,275
up €1,275 (+21.6%), from €5,910 to €7,185
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 | €82,288 | €85,389 | +€3,101 | +3.8% |
| Fixed assets | 21/28 | €36,857 | €32,369 | -€4,488 | -12.2% |
| Tangible fixed assets | 22/27 | €33,857 | €29,369 | -€4,488 | -13.3% |
| Land and buildings | 22 | €4,141 | €3,720 | -€421 | -10.2% |
| Plant, machinery and equipment | 23 | €22,027 | €19,503 | -€2,524 | -11.5% |
| Other tangible fixed assets | 26 | €7,689 | €6,146 | -€1,543 | -20.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €45,431 | €53,020 | +€7,589 | +16.7% |
| Stocks and contracts in progress | 3 | €2,561 | €3,989 | +€1,428 | +55.8% |
| Stocks | 30/36 | €2,561 | €3,989 | +€1,428 | +55.8% |
| Amounts receivable within one year | 40/41 | €6,235 | €5,223 | -€1,012 | -16.2% |
| Trade receivables | 40 | €5,838 | €4,831 | -€1,007 | -17.2% |
| Other amounts receivable | 41 | €397 | €391 | -€5 | -1.4% |
| Cash at bank and in hand | 54/58 | €35,365 | €43,515 | +€8,151 | +23.0% |
| Deferred charges and accrued income | 490/1 | €1,271 | €294 | -€977 | -76.9% |
| Total equity and liabilities | 10/49 | €82,288 | €85,389 | +€3,101 | +3.8% |
| Equity | 10/15 | €34,062 | €41,597 | +€7,535 | +22.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €9,062 | €16,597 | +€7,535 | +83.1% |
| Distributable reserves | 133 | €9,062 | €16,597 | +€7,535 | +83.1% |
| Amounts payable | 17/49 | €48,226 | €43,792 | -€4,434 | -9.2% |
| Amounts payable after more than one year | 17 | €11,887 | €7,865 | -€4,022 | -33.8% |
| Financial debts | 170/4 | €11,887 | €7,865 | -€4,022 | -33.8% |
| Amounts payable within one year | 42/48 | €36,339 | €35,927 | -€412 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €3,844 | €4,022 | +€178 | +4.6% |
| Trade debts | 44 | €10,359 | €13,362 | +€3,004 | +29.0% |
| Suppliers | 440/4 | €10,359 | €13,362 | +€3,004 | +29.0% |
| Advances received on contracts in progress | 46 | €180 | - | -€180 | |
| Taxes, remuneration and social security | 45 | €8,372 | €7,022 | -€1,350 | -16.1% |
| Taxes | 450/3 | €7,372 | €6,272 | -€1,100 | -14.9% |
| Remuneration and social security | 454/9 | €1,000 | €750 | -€250 | -25.0% |
| Other amounts payable | 47/48 | €13,585 | €11,521 | -€2,063 | -15.2% |
| Remuneration, social security and pensions | 62 | €149 | - | -€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,910 | €7,185 | +€1,275 | +21.6% |
| Other operating charges | 640/8 | €1,590 | €1,665 | +€75 | +4.7% |
| Gross operating margin | 9900 | €23,932 | €23,976 | +€44 | +0.2% |
| Operating profit (loss) | 9901 | €16,283 | €15,126 | -€1,157 | -7.1% |
| Financial income | 75/76B | €59 | - | -€59 | |
| Recurring financial income | 75 | €59 | - | -€59 | |
| Financial charges | 65/66B | €1,853 | €2,031 | +€177 | +9.6% |
| Recurring financial charges | 65 | €1,853 | €2,031 | +€177 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €14,489 | €13,096 | -€1,393 | -9.6% |
| Income taxes | 67/77 | €3,760 | €3,895 | +€134 | +3.6% |
| Profit (loss) for the period | 9904 | €10,728 | €9,201 | -€1,527 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,728 | €9,201 | -€1,527 | -14.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.