FEMI: what changed
FEMI
Largest movements
- Receivables within one year -€2,415
down €2,415 (-29.3%), from €8,235 to €5,820
of which Trade receivables: -€3,027
- Cash -€1,501
down €1,501 (-99.9%), from €1,502 to €1
mainly Net result for the year (-€7,125)
- Deferred charges and accrued income -€645
down €645 (-100%), from €645 to €0
- Profit (loss) carried forward -€7,125
down €7,125, from €2,266 to -€4,859
- Other debts +€2,314
new in 2023: €2,314
- Tax, wage and social debts +€251
up €251 (+446%), from €56 to €307
- Gross operating margin -€5,657
down €5,657, from €1,882 to -€3,775
- Financial charges +€3,017
up €3,017 (+1,017%), from €297 to €3,314
- Financial income -€549
down €549 (-63.3%), from €868 to €319
- Other operating charges +€254
up €254 (+249%), from €102 to €356
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,382 | €5,821 | -€4,561 | -43.9% |
| Current assets | 29/58 | €10,382 | €5,821 | -€4,561 | -43.9% |
| Amounts receivable within one year | 40/41 | €8,235 | €5,820 | -€2,415 | -29.3% |
| Trade receivables | 40 | €3,027 | €0 | -€3,027 | -100% |
| Other amounts receivable | 41 | €5,208 | €5,820 | +€612 | +11.8% |
| Cash at bank and in hand | 54/58 | €1,502 | €1 | -€1,501 | -99.9% |
| Deferred charges and accrued income | 490/1 | €645 | €0 | -€645 | -100% |
| Total equity and liabilities | 10/49 | €10,382 | €5,821 | -€4,561 | -43.9% |
| Equity | 10/15 | €10,326 | €3,201 | -€7,125 | -69.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,266 | -€4,859 | -€7,125 | |
| Amounts payable | 17/49 | €56 | €2,620 | +€2,564 | +4,562% |
| Amounts payable within one year | 42/48 | €56 | €2,620 | +€2,564 | +4,562% |
| Taxes, remuneration and social security | 45 | €56 | €307 | +€251 | +446% |
| Taxes | 450/3 | €56 | €307 | +€251 | +446% |
| Other amounts payable | 47/48 | - | €2,314 | +€2,314 | |
| Other operating charges | 640/8 | €102 | €356 | +€254 | +249% |
| Gross operating margin | 9900 | €1,882 | -€3,775 | -€5,657 | |
| Operating profit (loss) | 9901 | €1,780 | -€4,131 | -€5,910 | |
| Financial income | 75/76B | €868 | €319 | -€549 | -63.3% |
| Recurring financial income | 75 | €868 | €319 | -€549 | -63.3% |
| Financial charges | 65/66B | €297 | €3,314 | +€3,017 | +1,017% |
| Recurring financial charges | 65 | €297 | €3,314 | +€3,017 | +1,017% |
| Profit (loss) for the period before taxes | 9903 | €2,351 | -€7,125 | -€9,476 | |
| Profit (loss) for the period | 9904 | €2,351 | -€7,125 | -€9,476 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,351 | -€7,125 | -€9,476 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.