BEDORET F.C.R.: 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.
What changed
BEDORET F.C.R.
NACE 01.500, Mixed farming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€44,117
2024 · -€38,532+€82,649
Equity
€501,550
2024 · €456,863+€44,687
Cash
€49,471
2024 · €44,973+€4,498
Balance sheet total
€911,971
2024 · €952,918-€40,947
Largest movements
Assets
- Tangible fixed assets -€64,196
down €64,196 (-13.2%), from €485,102 to €420,906
of which Furniture and vehicles: -€60,902
- Intangible fixed assets +€16,686
new in 2025: €16,686
- Stocks and contracts +€9,713
up €9,713 (+2.7%), from €365,965 to €375,679
Equity and liabilities
- Debts after one year -€71,616
down €71,616 (-20.6%), from €346,869 to €275,254
- Current portion of long-term debt -€70,000
down €70,000 (-66.2%), from €105,682 to €35,682
- Short-term financial debts +€55,000
new in 2025: €55,000
- Profit (loss) carried forward +€46,969
up €46,969 (+78.2%), from €60,100 to €107,069
Income statement
- Gross operating margin +€80,393
up €80,393 (+60.7%), from €132,387 to €212,780
- Staff costs -€15,213
down €15,213 (-24.0%), from €63,431 to €48,218
- Depreciation +€13,139
up €13,139 (+13.7%), from €96,077 to €109,215
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.
Result 2024
-€38,532
Gross operating margin
+€80,393
Staff costs
+€15,213
Depreciation
-€13,139
Other operating charges
+€660
Financial income
+€111
Financial charges
-€24
Taxes
+€4
Deferred taxes and other
-€571
Result 2025
€44,117
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€152,034
Investment
-€61,491
Financing
-€86,045
Cash 2024
€44,973
From operations (derived)
+€152,034
Net result for the year
+€44,117
Depreciation
+€109,215
Stocks and contracts
-€9,713
Receivables within one year
+€8,775
Deferred charges and accrued income
-€1,342
Provisions
-€571
Trade debts
-€1,495
Tax, wage and social debts
+€3,048
Investment (derived)
-€61,491
Investment in fixed assets (net)
-€61,491
Financing
-€86,045
Debts after one year
-€71,616
Current portion of long-term debt
-€70,000
Short-term financial debts
+€55,000
Contributions, distributions and other
+€571
Cash 2025
€49,471
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €952,918 | €911,971 | -€40,947 | -4.3% |
| Fixed assets | 21/28 | €517,271 | €469,547 | -€47,724 | -9.2% |
| Intangible fixed assets | 21 | - | €16,686 | +€16,686 | |
| Tangible fixed assets | 22/27 | €485,102 | €420,906 | -€64,196 | -13.2% |
| Land and buildings | 22 | €13,939 | €10,645 | -€3,294 | -23.6% |
| Furniture and vehicles | 24 | €471,163 | €410,261 | -€60,902 | -12.9% |
| Financial fixed assets | 28 | €32,169 | €31,955 | -€215 | -0.7% |
| Current assets | 29/58 | €435,646 | €442,424 | +€6,778 | +1.6% |
| Stocks and contracts in progress | 3 | €365,965 | €375,679 | +€9,713 | +2.7% |
| Stocks | 30/36 | €365,965 | €375,679 | +€9,713 | +2.7% |
| Amounts receivable within one year | 40/41 | €23,944 | €15,169 | -€8,775 | -36.6% |
| Trade receivables | 40 | €23,944 | €15,169 | -€8,775 | -36.6% |
| Cash at bank and in hand | 54/58 | €44,973 | €49,471 | +€4,498 | +10.0% |
| Deferred charges and accrued income | 490/1 | €764 | €2,105 | +€1,342 | +176% |
| Total equity and liabilities | 10/49 | €952,918 | €911,971 | -€40,947 | -4.3% |
| Equity | 10/15 | €456,863 | €501,550 | +€44,687 | +9.8% |
| Contributions | 10/11 | €366,181 | €366,181 | = | 0.0% |
| Reserves | 13 | €30,582 | €28,300 | -€2,282 | -7.5% |
| Tax-exempt reserves | 132 | €18,188 | €15,906 | -€2,282 | -12.5% |
| Distributable reserves | 133 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,100 | €107,069 | +€46,969 | +78.2% |
| Provisions and deferred taxes | 16 | €4,351 | €3,781 | -€571 | -13.1% |
| Deferred taxes | 168 | €4,351 | €3,781 | -€571 | -13.1% |
| Amounts payable | 17/49 | €491,704 | €406,641 | -€85,063 | -17.3% |
| Amounts payable after more than one year | 17 | €346,869 | €275,254 | -€71,616 | -20.6% |
| Financial debts | 170/4 | €346,869 | €275,254 | -€71,616 | -20.6% |
| Amounts payable within one year | 42/48 | €144,835 | €131,387 | -€13,448 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €105,682 | €35,682 | -€70,000 | -66.2% |
| Financial debts | 43 | - | €55,000 | +€55,000 | |
| Credit institutions | 430/8 | - | €55,000 | +€55,000 | |
| Trade debts | 44 | €32,120 | €30,624 | -€1,495 | -4.7% |
| Suppliers | 440/4 | €32,120 | €30,624 | -€1,495 | -4.7% |
| Taxes, remuneration and social security | 45 | €7,033 | €10,081 | +€3,048 | +43.3% |
| Taxes | 450/3 | €7,033 | €10,081 | +€3,048 | +43.3% |
| Non-recurring operating income | 76A | - | €759 | +€759 | |
| Remuneration, social security and pensions | 62 | €63,431 | €48,218 | -€15,213 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,077 | €109,215 | +€13,139 | +13.7% |
| Other operating charges | 640/8 | €1,758 | €1,099 | -€660 | -37.5% |
| Gross operating margin | 9900 | €132,387 | €212,780 | +€80,393 | +60.7% |
| Operating profit (loss) | 9901 | -€28,880 | €54,249 | +€83,128 | |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €10,219 | €10,243 | +€24 | +0.2% |
| Recurring financial charges | 65 | €10,219 | €10,243 | +€24 | +0.2% |
| Non-recurring financial charges | 66B | €10,219 | €10,243 | +€24 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€39,098 | €44,117 | +€83,215 | |
| Transfer from deferred taxes | 780 | €571 | - | -€571 | |
| Income taxes | 67/77 | €4 | - | -€4 | |
| Profit (loss) for the period | 9904 | -€38,532 | €44,117 | +€82,649 | |
| Transfer from tax-exempt reserves | 789 | €2,282 | €2,853 | +€571 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,250 | €46,969 | +€83,219 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.