de boerderie: what changed
What changed
de boerderie
NACE 96.230, Day spas, saunas and steam baths
filed annual accounts (NBB)
Net result for the year
-€157,677
2024 · €34,546-€192,222
Equity
€217,128
2024 · €374,805-€157,677
Cash
€41,582
2024 · €252,333-€210,751
Balance sheet total
€779,494
2024 · €950,148-€170,654
Largest movements
Assets
- Cash -€210,751
down €210,751 (-83.5%), from €252,333 to €41,582
mainly Net result for the year (-€157,677) and Receivables after one year (-€50,000)
- Receivables after one year +€50,000
up €50,000 (+133%), from €37,583 to €87,583
- Tangible fixed assets -€39,810
down €39,810 (-6.2%), from €645,954 to €606,144
- Current investments +€38,007
new in 2025: €38,007
Equity and liabilities
- Profit (loss) carried forward -€155,764
down €155,764 (-14.5%), from -€1.1m to -€1.2m
- Provisions -€13,401
down €13,401 (-2.3%), from €571,824 to €558,423
of which Provisions for liabilities and charges: -€12,417
Income statement
- Gross operating margin -€195,447
down €195,447, from €144,359 to -€51,088
- Depreciation -€1,661
down €1,661 (-2.1%), from €78,977 to €77,316
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€34,546
Gross operating margin
-€195,447
Depreciation
+€1,661
Provisions
+€591
Other operating charges
+€1,250
Financial income
+€101
Financial charges
-€510
Taxes
+€133
Result 2025
-€157,677
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€135,238
Investment
-€75,514
Financing
€0
Cash 2024
€252,333
From operations (derived)
-€135,238
Net result for the year
-€157,677
Depreciation
+€77,316
Receivables after one year
-€50,000
Receivables within one year
+€7,038
Deferred charges and accrued income
+€1,063
Provisions
-€13,401
Trade debts
-€2,802
Tax, wage and social debts
-€88
Other debts
+€3,314
Investment (derived)
-€75,514
Investment in fixed assets (net)
-€37,506
Current investments
-€38,007
Cash 2025
€41,582
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €950,148 | €779,494 | -€170,654 | -18.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €645,954 | €606,144 | -€39,810 | -6.2% |
| Tangible fixed assets | 22/27 | €645,954 | €606,144 | -€39,810 | -6.2% |
| Land and buildings | 22 | €380,576 | €367,307 | -€13,268 | -3.5% |
| Plant, machinery and equipment | 23 | €258,103 | €238,837 | -€19,266 | -7.5% |
| Furniture and vehicles | 24 | €7,276 | €0 | -€7,276 | -100% |
| Current assets | 29/58 | €304,194 | €173,350 | -€130,844 | -43.0% |
| Amounts receivable after more than one year | 29 | €37,583 | €87,583 | +€50,000 | +133% |
| Other amounts receivable | 291 | €37,583 | €87,583 | +€50,000 | +133% |
| Amounts receivable within one year | 40/41 | €13,215 | €6,177 | -€7,038 | -53.3% |
| Trade receivables | 40 | €10,191 | €5,496 | -€4,694 | -46.1% |
| Other amounts receivable | 41 | €3,024 | €681 | -€2,343 | -77.5% |
| Current investments | 50/53 | - | €38,007 | +€38,007 | |
| Cash at bank and in hand | 54/58 | €252,333 | €41,582 | -€210,751 | -83.5% |
| Deferred charges and accrued income | 490/1 | €1,063 | €0 | -€1,063 | -100.0% |
| Total equity and liabilities | 10/49 | €950,148 | €779,494 | -€170,654 | -18.0% |
| Equity | 10/15 | €374,805 | €217,128 | -€157,677 | -42.1% |
| Contributions | 10/11 | €1,417,592 | €1,417,592 | = | 0.0% |
| Reserves | 13 | €28,925 | €27,013 | -€1,912 | -6.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,666 | €13,754 | -€1,912 | -12.2% |
| Distributable reserves | 133 | €11,400 | €11,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,071,713 | -€1,227,477 | -€155,764 | -14.5% |
| Provisions and deferred taxes | 16 | €571,824 | €558,423 | -€13,401 | -2.3% |
| Provisions for liabilities and charges | 160/5 | €563,758 | €551,341 | -€12,417 | -2.2% |
| Pensions and similar obligations | 160 | €563,758 | €551,341 | -€12,417 | -2.2% |
| Deferred taxes | 168 | €8,067 | €7,082 | -€985 | -12.2% |
| Amounts payable | 17/49 | €3,518 | €3,942 | +€424 | +12.0% |
| Amounts payable within one year | 42/48 | €3,518 | €3,942 | +€424 | +12.0% |
| Trade debts | 44 | €2,802 | €0 | -€2,802 | -100% |
| Suppliers | 440/4 | €2,802 | €0 | -€2,802 | -100% |
| Taxes, remuneration and social security | 45 | €716 | €628 | -€88 | -12.3% |
| Taxes | 450/3 | €716 | €628 | -€88 | -12.3% |
| Other amounts payable | 47/48 | - | €3,314 | +€3,314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,977 | €77,316 | -€1,661 | -2.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€11,825 | -€12,417 | -€591 | -5.0% |
| Other operating charges | 640/8 | €2,562 | €1,312 | -€1,250 | -48.8% |
| Gross operating margin | 9900 | €144,359 | -€51,088 | -€195,447 | |
| Operating profit (loss) | 9901 | €74,646 | -€117,299 | -€191,945 | |
| Financial income | 75/76B | €20 | €121 | +€101 | +503% |
| Recurring financial income | 75 | €20 | €121 | +€101 | +503% |
| Financial charges | 65/66B | €40,754 | €41,265 | +€510 | +1.3% |
| Recurring financial charges | 65 | €40,754 | €41,265 | +€510 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €33,912 | -€158,443 | -€192,355 | |
| Transfer from deferred taxes | 780 | €985 | €985 | = | 0.0% |
| Income taxes | 67/77 | €351 | €218 | -€133 | -37.9% |
| Profit (loss) for the period | 9904 | €34,546 | -€157,677 | -€192,222 | |
| Transfer from tax-exempt reserves | 789 | €1,912 | €1,912 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,458 | -€155,764 | -€192,222 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.