FÖHRENBACH APPLICATION TOOLING: 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.
FÖHRENBACH APPLICATION TOOLING
Largest movements
- Stocks and contracts +€537,016
up €537,016 (+122.8%), from €437,237 to €974,253
of which Contracts in progress: +€398,386
- Receivables within one year -€517,589
down €517,589 (-61.7%), from €839,256 to €321,668
of which Trade receivables: -€525,312
- Cash +€133,243
up €133,243 (+142.4%), from €93,544 to €226,787
mainly Receivables within one year (+€517,589) and Advances received (+€320,950)
- Tangible fixed assets -€48,317
down €48,317 (-18.0%), from €268,454 to €220,136
of which Plant, machinery and equipment: -€55,067
- Intangible fixed assets +€42,744
new in 2025: €42,744
- Advances received +€320,950
up €320,950 (+187.6%), from €171,112 to €492,062
- Trade debts -€276,597
down €276,597 (-55.4%), from €498,926 to €222,329
- Other debts +€119,531
up €119,531 (+2769.3%), from €4,316 to €123,848
- Reserves +€29,555
up €29,555 (+5.8%), from €507,231 to €536,786
of which Distributable reserves: +€29,555
- Accrued charges and deferred income -€22,351
down €22,351 (-96.3%), from €23,206 to €855
- Provisions +€30,844
up €30,844, from -€30,524 to €321
- Gross operating margin +€30,127
up €30,127 (+4.9%), from €614,144 to €644,271
- Staff costs +€28,294
up €28,294 (+6.3%), from €451,966 to €480,260
- Depreciation +€20,849
up €20,849 (+26.0%), from €80,325 to €101,174
- Taxes -€9,691
down €9,691 (-36.3%), from €26,728 to €17,037
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 | €1,675,863 | €1,822,390 | +€146,528 | +8.7% |
| Fixed assets | 21/28 | €273,439 | €267,865 | -€5,574 | -2.0% |
| Intangible fixed assets | 21 | - | €42,744 | +€42,744 | |
| Tangible fixed assets | 22/27 | €268,454 | €220,136 | -€48,317 | -18.0% |
| Plant, machinery and equipment | 23 | €153,962 | €98,894 | -€55,067 | -35.8% |
| Furniture and vehicles | 24 | €114,492 | €121,242 | +€6,750 | +5.9% |
| Financial fixed assets | 28 | €4,985 | €4,985 | = | 0.0% |
| Current assets | 29/58 | €1,402,424 | €1,554,525 | +€152,101 | +10.8% |
| Stocks and contracts in progress | 3 | €437,237 | €974,253 | +€537,016 | +122.8% |
| Stocks | 30/36 | €104,822 | €243,452 | +€138,630 | +132.3% |
| Contracts in progress | 37 | €332,415 | €730,801 | +€398,386 | +119.8% |
| Amounts receivable within one year | 40/41 | €839,256 | €321,668 | -€517,589 | -61.7% |
| Trade receivables | 40 | €753,295 | €227,983 | -€525,312 | -69.7% |
| Other amounts receivable | 41 | €85,962 | €93,685 | +€7,723 | +9.0% |
| Cash at bank and in hand | 54/58 | €93,544 | €226,787 | +€133,243 | +142.4% |
| Deferred charges and accrued income | 490/1 | €32,387 | €31,818 | -€569 | -1.8% |
| Total equity and liabilities | 10/49 | €1,675,863 | €1,822,390 | +€146,528 | +8.7% |
| Equity | 10/15 | €669,231 | €698,786 | +€29,555 | +4.4% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Capital | 10 | €162,000 | €162,000 | = | 0.0% |
| Issued capital | 100 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €507,231 | €536,786 | +€29,555 | +5.8% |
| Non-distributable reserves | 130/1 | €16,200 | €16,200 | = | 0.0% |
| Legal reserve | 130 | €16,200 | €16,200 | = | 0.0% |
| Distributable reserves | 133 | €491,031 | €520,586 | +€29,555 | +6.0% |
| Provisions and deferred taxes | 16 | €46,606 | €46,926 | +€321 | +0.7% |
| Provisions for liabilities and charges | 160/5 | €46,606 | €46,926 | +€321 | +0.7% |
| Other liabilities and charges | 164/5 | €46,606 | €46,926 | +€321 | +0.7% |
| Amounts payable | 17/49 | €960,027 | €1,076,679 | +€116,652 | +12.2% |
| Amounts payable after more than one year | 17 | €138,242 | €121,647 | -€16,595 | -12.0% |
| Financial debts | 170/4 | €138,242 | €121,647 | -€16,595 | -12.0% |
| Amounts payable within one year | 42/48 | €798,579 | €954,176 | +€155,598 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €39,651 | €46,329 | +€6,678 | +16.8% |
| Trade debts | 44 | €498,926 | €222,329 | -€276,597 | -55.4% |
| Suppliers | 440/4 | €498,926 | €222,329 | -€276,597 | -55.4% |
| Advances received on contracts in progress | 46 | €171,112 | €492,062 | +€320,950 | +187.6% |
| Taxes, remuneration and social security | 45 | €84,573 | €69,609 | -€14,965 | -17.7% |
| Taxes | 450/3 | €10,019 | €7,793 | -€2,226 | -22.2% |
| Remuneration and social security | 454/9 | €74,554 | €61,816 | -€12,738 | -17.1% |
| Other amounts payable | 47/48 | €4,316 | €123,848 | +€119,531 | +2769.3% |
| Accrued charges and deferred income | 492/3 | €23,206 | €855 | -€22,351 | -96.3% |
| Non-recurring operating income | 76A | €12,654 | €2,500 | -€10,154 | -80.2% |
| Remuneration, social security and pensions | 62 | €451,966 | €480,260 | +€28,294 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,325 | €101,174 | +€20,849 | +26.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€30,524 | €321 | +€30,844 | |
| Other operating charges | 640/8 | €2,682 | €2,290 | -€392 | -14.6% |
| Gross operating margin | 9900 | €614,144 | €644,271 | +€30,127 | +4.9% |
| Operating profit (loss) | 9901 | €109,695 | €60,227 | -€49,468 | -45.1% |
| Financial income | 75/76B | €1,938 | €603 | -€1,335 | -68.9% |
| Recurring financial income | 75 | €1,938 | €603 | -€1,335 | -68.9% |
| Financial charges | 65/66B | €9,358 | €10,608 | +€1,250 | +13.4% |
| Recurring financial charges | 65 | €9,358 | €10,608 | +€1,250 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €102,274 | €50,222 | -€52,052 | -50.9% |
| Income taxes | 67/77 | €26,728 | €17,037 | -€9,691 | -36.3% |
| Profit (loss) for the period | 9904 | €75,546 | €33,185 | -€42,361 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,546 | €33,185 | -€42,361 | -56.1% |
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 5 October 2026 via checked.be.