COUNTRY FIELDS: 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.
COUNTRY FIELDS
Largest movements
- Cash +€15,394
up €15,394 (+21.7%), from €71,066 to €86,460
mainly Net result for the year (+€33,002) and Depreciation (+€9,131)
- Tangible fixed assets -€9,131
down €9,131 (-25.6%), from €35,687 to €26,556
of which Furniture and vehicles: -€8,777
- Receivables within one year -€1,224
down €1,224 (-15.6%), from €7,843 to €6,620
- Reserves +€33,002
up €33,002 (+64.0%), from €51,601 to €84,603
- Other debts -€24,760
down €24,760 (-94.3%), from €26,266 to €1,506
- Debts after one year -€5,389
down €5,389 (-31.9%), from €16,915 to €11,526
- Tax, wage and social debts +€3,063
up €3,063 (+30.9%), from €9,918 to €12,980
- Gross operating margin -€7,362
down €7,362 (-11.6%), from €63,433 to €56,070
- Taxes -€1,714
down €1,714 (-11.7%), from €14,638 to €12,924
- Depreciation -€744
down €744 (-7.5%), from €9,875 to €9,131
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 | €116,570 | €122,155 | +€5,585 | +4.8% |
| Fixed assets | 21/28 | €35,687 | €26,556 | -€9,131 | -25.6% |
| Tangible fixed assets | 22/27 | €35,687 | €26,556 | -€9,131 | -25.6% |
| Plant, machinery and equipment | 23 | €1,415 | €1,061 | -€354 | -25.0% |
| Furniture and vehicles | 24 | €34,272 | €25,494 | -€8,777 | -25.6% |
| Current assets | 29/58 | €80,883 | €95,599 | +€14,717 | +18.2% |
| Amounts receivable within one year | 40/41 | €7,843 | €6,620 | -€1,224 | -15.6% |
| Trade receivables | 40 | €7,843 | €6,620 | -€1,224 | -15.6% |
| Cash at bank and in hand | 54/58 | €71,066 | €86,460 | +€15,394 | +21.7% |
| Deferred charges and accrued income | 490/1 | €1,974 | €2,520 | +€546 | +27.7% |
| Total equity and liabilities | 10/49 | €116,570 | €122,155 | +€5,585 | +4.8% |
| Equity | 10/15 | €57,601 | €90,603 | +€33,002 | +57.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €51,601 | €84,603 | +€33,002 | +64.0% |
| Distributable reserves | 133 | €51,601 | €84,603 | +€33,002 | +64.0% |
| Amounts payable | 17/49 | €58,969 | €31,552 | -€27,417 | -46.5% |
| Amounts payable after more than one year | 17 | €16,915 | €11,526 | -€5,389 | -31.9% |
| Financial debts | 170/4 | €16,915 | €11,526 | -€5,389 | -31.9% |
| Amounts payable within one year | 42/48 | €42,053 | €20,026 | -€22,027 | -52.4% |
| Current portion of amounts payable after more than one year | 42 | €5,155 | €5,389 | +€235 | +4.6% |
| Trade debts | 44 | €715 | €151 | -€564 | -78.9% |
| Suppliers | 440/4 | €715 | €151 | -€564 | -78.9% |
| Taxes, remuneration and social security | 45 | €9,918 | €12,980 | +€3,063 | +30.9% |
| Taxes | 450/3 | €9,918 | €12,980 | +€3,063 | +30.9% |
| Other amounts payable | 47/48 | €26,266 | €1,506 | -€24,760 | -94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,875 | €9,131 | -€744 | -7.5% |
| Other operating charges | 640/8 | €82 | - | -€82 | |
| Gross operating margin | 9900 | €63,433 | €56,070 | -€7,362 | -11.6% |
| Operating profit (loss) | 9901 | €53,476 | €46,939 | -€6,536 | -12.2% |
| Financial charges | 65/66B | €1,119 | €1,013 | -€106 | -9.5% |
| Recurring financial charges | 65 | €1,119 | €1,013 | -€106 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €52,356 | €45,926 | -€6,431 | -12.3% |
| Income taxes | 67/77 | €14,638 | €12,924 | -€1,714 | -11.7% |
| Profit (loss) for the period | 9904 | €37,719 | €33,002 | -€4,717 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,719 | €33,002 | -€4,717 | -12.5% |
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 9 October 2026 via checked.be.