EXPLOITATIONS FORESTIERES DEUMER MARC: 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.
EXPLOITATIONS FORESTIERES DEUMER MARC
Largest movements
- Tangible fixed assets -€22,289
down €22,289 (-8.8%), from €253,664 to €231,375
of which Furniture and vehicles: -€14,033
- Stocks and contracts +€21,500
up €21,500 (+24.7%), from €87,100 to €108,600
- Cash -€20,064
down €20,064 (-27.0%), from €74,268 to €54,204
mainly Stocks and contracts (-€21,500) and Contributions, distributions and other (-€19,000)
- Receivables within one year +€4,735
up €4,735 (+15.7%), from €30,238 to €34,973
of which Trade receivables: +€7,902
- Reserves -€19,000
down €19,000 (-18.4%), from €103,064 to €84,064
of which Distributable reserves: -€19,000
- Debts after one year -€10,620
down €10,620 (-92.1%), from €11,526 to €906
- Trade debts +€8,694
up €8,694 (+16.9%), from €51,451 to €60,145
- Other debts +€4,463
up €4,463 (+32.1%), from €13,910 to €18,373
- Gross operating margin -€3,772
down €3,772 (-6.0%), from €63,004 to €59,232
- Depreciation -€3,658
down €3,658 (-12.3%), from €29,653 to €25,994
- Financial charges -€2,247
down €2,247 (-47.7%), from €4,711 to €2,464
- Staff costs +€991
up €991 (+4.1%), from €24,440 to €25,431
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 | €445,379 | €429,262 | -€16,116 | -3.6% |
| Fixed assets | 21/28 | €253,725 | €231,437 | -€22,289 | -8.8% |
| Tangible fixed assets | 22/27 | €253,664 | €231,375 | -€22,289 | -8.8% |
| Land and buildings | 22 | €187,207 | €181,821 | -€5,386 | -2.9% |
| Plant, machinery and equipment | 23 | €38,461 | €35,591 | -€2,870 | -7.5% |
| Furniture and vehicles | 24 | €27,996 | €13,963 | -€14,033 | -50.1% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €191,653 | €197,826 | +€6,172 | +3.2% |
| Stocks and contracts in progress | 3 | €87,100 | €108,600 | +€21,500 | +24.7% |
| Stocks | 30/36 | €87,100 | €108,600 | +€21,500 | +24.7% |
| Amounts receivable within one year | 40/41 | €30,238 | €34,973 | +€4,735 | +15.7% |
| Trade receivables | 40 | €19,378 | €27,280 | +€7,902 | +40.8% |
| Other amounts receivable | 41 | €10,860 | €7,693 | -€3,167 | -29.2% |
| Cash at bank and in hand | 54/58 | €74,268 | €54,204 | -€20,064 | -27.0% |
| Deferred charges and accrued income | 490/1 | €47 | €48 | +€1 | +1.9% |
| Total equity and liabilities | 10/49 | €445,379 | €429,262 | -€16,116 | -3.6% |
| Equity | 10/15 | €343,195 | €325,674 | -€17,521 | -5.1% |
| Contributions | 10/11 | €131,092 | €131,092 | = | 0.0% |
| Reserves | 13 | €103,064 | €84,064 | -€19,000 | -18.4% |
| Non-distributable reserves | 130/1 | €10,359 | €10,359 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,359 | €10,359 | = | 0.0% |
| Distributable reserves | 133 | €92,705 | €73,705 | -€19,000 | -20.5% |
| Profit (loss) carried forward | 14 | €109,038 | €110,517 | +€1,479 | +1.4% |
| Amounts payable | 17/49 | €102,184 | €103,589 | +€1,405 | +1.4% |
| Amounts payable after more than one year | 17 | €11,526 | €906 | -€10,620 | -92.1% |
| Financial debts | 170/4 | €11,526 | €906 | -€10,620 | -92.1% |
| Amounts payable within one year | 42/48 | €82,658 | €94,068 | +€11,410 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €10,170 | €10,620 | +€450 | +4.4% |
| Trade debts | 44 | €51,451 | €60,145 | +€8,694 | +16.9% |
| Suppliers | 440/4 | €51,451 | €60,145 | +€8,694 | +16.9% |
| Taxes, remuneration and social security | 45 | €7,126 | €4,930 | -€2,196 | -30.8% |
| Taxes | 450/3 | €2,138 | €1,409 | -€729 | -34.1% |
| Remuneration and social security | 454/9 | €4,988 | €3,521 | -€1,467 | -29.4% |
| Other amounts payable | 47/48 | €13,910 | €18,373 | +€4,463 | +32.1% |
| Accrued charges and deferred income | 492/3 | €8,000 | €8,615 | +€615 | +7.7% |
| Remuneration, social security and pensions | 62 | €24,440 | €25,431 | +€991 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,653 | €25,994 | -€3,658 | -12.3% |
| Other operating charges | 640/8 | €2,789 | €2,977 | +€188 | +6.8% |
| Non-recurring operating charges | 66A | €216 | €63 | -€153 | -70.7% |
| Gross operating margin | 9900 | €63,004 | €59,232 | -€3,772 | -6.0% |
| Operating profit (loss) | 9901 | €5,906 | €4,766 | -€1,140 | -19.3% |
| Financial income | 75/76B | €5 | €12 | +€7 | +134% |
| Recurring financial income | 75 | €5 | €12 | +€7 | +134% |
| Financial charges | 65/66B | €4,711 | €2,464 | -€2,247 | -47.7% |
| Recurring financial charges | 65 | €4,711 | €2,464 | -€2,247 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €1,200 | €2,314 | +€1,114 | +92.8% |
| Income taxes | 67/77 | €443 | €835 | +€392 | +88.6% |
| Profit (loss) for the period | 9904 | €758 | €1,479 | +€721 | +95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €758 | €1,479 | +€721 | +95.2% |
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 20 October 2026 via checked.be.