DE ACHTERHOEVE: 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
DE ACHTERHOEVE
NACE 01.500, Mixed farming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€19,701
2024 · -€2,317+€22,017
Equity
€744,646
2024 · €724,945+€19,701
Cash
€10,512
2024 · €14,376-€3,864
Balance sheet total
€4.0m
2024 · €3.8m+€255,323
Largest movements
Assets
- Receivables within one year +€270,616
up €270,616 (+58.0%), from €466,894 to €737,511
of which Other amounts receivable: +€704,466
- Tangible fixed assets -€40,550
down €40,550 (-1.3%), from €3.2m to €3.2m
Equity and liabilities
- Other debts +€383,830
up €383,830 (+33.7%), from €1.1m to €1.5m
- Debts after one year -€104,003
down €104,003 (-6.4%), from €1.6m to €1.5m
Income statement
- Depreciation -€175,662
down €175,662 (-62.1%), from €282,648 to €106,986
- Gross operating margin -€83,260
down €83,260 (-24.8%), from €335,225 to €251,965
- Taxes +€49,510
new in 2025: €49,510
- Financial charges +€20,194
up €20,194 (+47.4%), from €42,621 to €62,815
- Staff costs +€3,586
up €3,586 (+84.3%), from €4,256 to €7,842
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
-€2,317
Gross operating margin
-€83,260
Staff costs
-€3,586
Depreciation
+€175,662
Other operating charges
+€2,906
Financial income
-€0
Financial charges
-€20,194
Taxes
-€49,510
Result 2025
€19,701
raises the resultlowers the result
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
+€189,819
Investment
-€67,187
Financing
-€126,496
Cash 2024
€14,376
From operations (derived)
+€189,819
Net result for the year
+€19,701
Depreciation
+€106,986
Stocks and contracts
-€27,770
Receivables within one year
-€270,616
Deferred charges and accrued income
-€600
Trade debts
+€8,777
Tax, wage and social debts
-€30,489
Other debts
+€383,830
Investment (derived)
-€67,187
Investment in fixed assets (net)
-€67,187
Financing
-€126,496
Debts after one year
-€104,003
Current portion of long-term debt
-€22,493
Cash 2025
€10,512
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,788,589 | €4,043,912 | +€255,323 | +6.7% |
| Fixed assets | 21/28 | €3,238,518 | €3,198,719 | -€39,800 | -1.2% |
| Tangible fixed assets | 22/27 | €3,238,518 | €3,197,969 | -€40,550 | -1.3% |
| Land and buildings | 22 | €3,158,538 | €3,140,983 | -€17,555 | -0.6% |
| Plant, machinery and equipment | 23 | €31,211 | €25,417 | -€5,795 | -18.6% |
| Furniture and vehicles | 24 | - | €466 | +€466 | |
| Leasing and similar rights | 25 | €48,769 | €31,103 | -€17,666 | -36.2% |
| Financial fixed assets | 28 | - | €750 | +€750 | |
| Current assets | 29/58 | €550,071 | €845,193 | +€295,123 | +53.7% |
| Stocks and contracts in progress | 3 | €62,450 | €90,220 | +€27,770 | +44.5% |
| Stocks | 30/36 | €62,450 | €90,220 | +€27,770 | +44.5% |
| Amounts receivable within one year | 40/41 | €466,894 | €737,511 | +€270,616 | +58.0% |
| Trade receivables | 40 | €465,850 | €32,000 | -€433,850 | -93.1% |
| Other amounts receivable | 41 | €1,044 | €705,511 | +€704,466 | +67,469% |
| Cash at bank and in hand | 54/58 | €14,376 | €10,512 | -€3,864 | -26.9% |
| Deferred charges and accrued income | 490/1 | €6,351 | €6,951 | +€600 | +9.4% |
| Total equity and liabilities | 10/49 | €3,788,589 | €4,043,912 | +€255,323 | +6.7% |
| Equity | 10/15 | €724,945 | €744,646 | +€19,701 | +2.7% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €353,104 | €372,805 | +€19,701 | +5.6% |
| Non-distributable reserves | 130/1 | €23,676 | €24,661 | +€985 | +4.2% |
| Legal reserve | 130 | €23,676 | €24,661 | +€985 | +4.2% |
| Distributable reserves | 133 | €329,429 | €348,144 | +€18,716 | +5.7% |
| Provisions and deferred taxes | 16 | €105,846 | €105,846 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €105,846 | €105,846 | = | 0.0% |
| Major repairs and maintenance | 162 | €105,846 | €105,846 | = | 0.0% |
| Amounts payable | 17/49 | €2,957,798 | €3,193,420 | +€235,622 | +8.0% |
| Amounts payable after more than one year | 17 | €1,630,715 | €1,526,712 | -€104,003 | -6.4% |
| Financial debts | 170/4 | €1,630,715 | €1,526,712 | -€104,003 | -6.4% |
| Amounts payable within one year | 42/48 | €1,327,083 | €1,666,708 | +€339,625 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €126,496 | €104,004 | -€22,493 | -17.8% |
| Trade debts | 44 | €1,435 | €10,212 | +€8,777 | +612% |
| Suppliers | 440/4 | €1,435 | €10,212 | +€8,777 | +612% |
| Taxes, remuneration and social security | 45 | €60,259 | €29,770 | -€30,489 | -50.6% |
| Taxes | 450/3 | €60,259 | €29,770 | -€30,489 | -50.6% |
| Other amounts payable | 47/48 | €1,138,893 | €1,522,723 | +€383,830 | +33.7% |
| Remuneration, social security and pensions | 62 | €4,256 | €7,842 | +€3,586 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282,648 | €106,986 | -€175,662 | -62.1% |
| Other operating charges | 640/8 | €8,017 | €5,111 | -€2,906 | -36.2% |
| Gross operating margin | 9900 | €335,225 | €251,965 | -€83,260 | -24.8% |
| Operating profit (loss) | 9901 | €40,305 | €132,026 | +€91,721 | +228% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €42,621 | €62,815 | +€20,194 | +47.4% |
| Recurring financial charges | 65 | €42,621 | €62,815 | +€20,194 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,317 | €69,211 | +€71,527 | |
| Income taxes | 67/77 | - | €49,510 | +€49,510 | |
| Profit (loss) for the period | 9904 | -€2,317 | €19,701 | +€22,017 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,317 | €19,701 | +€22,017 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.