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elevage et nature: what changed

What changed

elevage et nature

BE 0894.236.862
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€593,677
2024 · -€40,786+€634,463
Equity
€212,331
2024 · -€381,345+€593,677
Cash
€3,176
2024 · €745+€2,431
Balance sheet total
€355,177
2024 · €359,079-€3,902

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€7,130

    down €7,130 (-2.0%), from €357,424 to €350,294

    of which Plant, machinery and equipment: -€4,517

Equity and liabilities
  • Other debts -€597,287

    down €597,287 (-83.4%), from €716,542 to €119,255

  • Profit (loss) carried forward +€593,677

    up €593,677 (+96.7%), from -€613,671 to -€19,994

Income statement
  • Financial income +€630,000

    new in 2025: €630,000

  • Depreciation -€3,647

    down €3,647 (-33.8%), from €10,777 to €7,130

  • Gross operating margin +€1,856

    up €1,856 (+6.5%), from -€28,550 to -€26,694

  • Financial charges +€1,046

    up €1,046 (+2,406%), from €44 to €1,090

Change in the result, 2024 to 2025

effect on the result

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 -€40,786
Gross operating margin +€1,856
Depreciation +€3,647
Other operating charges +€7
Financial income +€630,000
Financial charges -€1,046
Result 2025 €593,677
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€2,428
Investment +€2
Financing €0
Cash 2024 €745
Net result for the year +€593,677
Depreciation +€7,130
Smaller working-capital items -€1,091
Other debts -€597,287
Current investments +€2
Cash 2025 €3,176
brings cash intakes cash out
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €359,079 €355,177 -€3,902 -1.1%
Fixed assets 21/28 €357,811 €350,681 -€7,130 -2.0%
Tangible fixed assets 22/27 €357,424 €350,294 -€7,130 -2.0%
Land and buildings 22 €340,928 €338,487 -€2,441 -0.7%
Plant, machinery and equipment 23 €16,324 €11,807 -€4,517 -27.7%
Furniture and vehicles 24 €172 - -€172
Financial fixed assets 28 €386 €386 = 0.0%
Current assets 29/58 €1,268 €4,496 +€3,228 +255%
Current investments 50/53 €5 €3 -€2 -48.9%
Cash at bank and in hand 54/58 €745 €3,176 +€2,431 +326%
Deferred charges and accrued income 490/1 €518 €1,318 +€800 +154%
Total equity and liabilities 10/49 €359,079 €355,177 -€3,902 -1.1%
Equity 10/15 -€381,345 €212,331 +€593,677
Contributions 10/11 €140,000 €140,000 = 0.0%
Revaluation surpluses 12 €92,325 €92,325 = 0.0%
Profit (loss) carried forward 14 -€613,671 -€19,994 +€593,677 +96.7%
Amounts payable 17/49 €740,424 €142,846 -€597,579 -80.7%
Amounts payable within one year 42/48 €740,424 €142,846 -€597,579 -80.7%
Trade debts 44 €22,607 €22,308 -€299 -1.3%
Suppliers 440/4 €22,607 €22,308 -€299 -1.3%
Taxes, remuneration and social security 45 €1,276 €1,283 +€8 +0.6%
Remuneration and social security 454/9 €1,276 €1,283 +€8 +0.6%
Other amounts payable 47/48 €716,542 €119,255 -€597,287 -83.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €10,777 €7,130 -€3,647 -33.8%
Other operating charges 640/8 €1,416 €1,410 -€7 -0.5%
Gross operating margin 9900 -€28,550 -€26,694 +€1,856 +6.5%
Operating profit (loss) 9901 -€40,743 -€35,233 +€5,510 +13.5%
Financial income 75/76B - €630,000 +€630,000
Recurring financial income 75 - €630,000 +€630,000
Financial charges 65/66B €44 €1,090 +€1,046 +2,406%
Recurring financial charges 65 €44 €1,090 +€1,046 +2,406%
Profit (loss) for the period before taxes 9903 -€40,786 €593,677 +€634,463
Profit (loss) for the period 9904 -€40,786 €593,677 +€634,463
Profit (loss) for the period to be appropriated 9905 -€40,786 €593,677 +€634,463
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 3 November 2026 via checked.be.