Boerenland: 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.
Boerenland
Largest movements
- Current investments +€85,000
new in 2025: €85,000
- Cash -€33,083
down €33,083 (-93.7%), from €35,317 to €2,234
mainly Current investments (-€85,000) and Accrued charges and deferred income (-€2,027)
- Advances received +€43,702
new in 2025: €43,702
- Gross operating margin -€4,603
down €4,603 (-7.8%), from €59,069 to €54,466
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,966,884 | €2,019,403 | +€52,518 | +2.7% |
| Fixed assets | 21/28 | €1,931,244 | €1,931,244 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,931,244 | €1,931,244 | = | 0.0% |
| Land and buildings | 22 | €1,931,244 | €1,931,244 | = | 0.0% |
| Current assets | 29/58 | €35,640 | €88,159 | +€52,518 | +147% |
| Amounts receivable within one year | 40/41 | €324 | €191 | -€133 | -41.0% |
| Other amounts receivable | 41 | €324 | €191 | -€133 | -41.0% |
| Current investments | 50/53 | - | €85,000 | +€85,000 | |
| Cash at bank and in hand | 54/58 | €35,317 | €2,234 | -€33,083 | -93.7% |
| Deferred charges and accrued income | 490/1 | - | €733 | +€733 | |
| Total equity and liabilities | 10/49 | €1,966,884 | €2,019,403 | +€52,518 | +2.7% |
| Equity | 10/15 | €641,593 | €652,365 | +€10,772 | +1.7% |
| Contributions | 10/11 | €834,000 | €834,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192,407 | -€181,635 | +€10,772 | +5.6% |
| Amounts payable | 17/49 | €1,325,291 | €1,367,037 | +€41,746 | +3.1% |
| Amounts payable after more than one year | 17 | €1,281,000 | €1,281,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,281,000 | €1,281,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €43,773 | +€43,773 | |
| Advances received on contracts in progress | 46 | - | €43,702 | +€43,702 | |
| Other amounts payable | 47/48 | - | €71 | +€71 | |
| Accrued charges and deferred income | 492/3 | €44,291 | €42,264 | -€2,027 | -4.6% |
| Other operating charges | 640/8 | €1,496 | €1,539 | +€43 | +2.9% |
| Gross operating margin | 9900 | €59,069 | €54,466 | -€4,603 | -7.8% |
| Operating profit (loss) | 9901 | €57,573 | €52,927 | -€4,646 | -8.1% |
| Financial income | 75/76B | €504 | €133 | -€371 | -73.6% |
| Recurring financial income | 75 | €504 | €133 | -€371 | -73.6% |
| Financial charges | 65/66B | €42,848 | €42,288 | -€560 | -1.3% |
| Recurring financial charges | 65 | €42,848 | €42,288 | -€560 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €15,229 | €10,772 | -€4,457 | -29.3% |
| Profit (loss) for the period | 9904 | €15,229 | €10,772 | -€4,457 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,229 | €10,772 | -€4,457 | -29.3% |
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.