Ferme 3.Zéro: 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.
Ferme 3.Zéro
Largest movements
- Receivables within one year -€40,603
down €40,603 (-90.5%), from €44,887 to €4,285
of which Trade receivables: -€39,578
- Cash -€2,073
down €2,073 (-67.3%), from €3,083 to €1,009
mainly Trade debts (-€45,667) and Tax, wage and social debts (-€7,611)
- Trade debts -€45,667
down €45,667 (-92.2%), from €49,545 to €3,879
- Profit (loss) carried forward +€11,016
up €11,016 (+88.9%), from -€12,395 to -€1,380
- Tax, wage and social debts -€7,611
no longer reported in 2025 (was €7,611)
of which Remuneration and social security: -€6,435
- Other debts -€548
no longer reported in 2025 (was €548)
- Staff costs -€37,731
down €37,731 (-90.6%), from €41,640 to €3,908
- Gross operating margin -€34,006
down €34,006, from €23,284 to -€10,723
- Financial income +€13,570
up €13,570 (+105.3%), from €12,893 to €26,463
- Financial charges -€758
down €758 (-68.4%), from €1,108 to €350
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 | €48,309 | €5,499 | -€42,810 | -88.6% |
| Fixed assets | 21/28 | €205 | €205 | = | 0.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €48,104 | €5,294 | -€42,810 | -89.0% |
| Amounts receivable within one year | 40/41 | €44,887 | €4,285 | -€40,603 | -90.5% |
| Trade receivables | 40 | €43,208 | €3,630 | -€39,578 | -91.6% |
| Other amounts receivable | 41 | €1,679 | €655 | -€1,024 | -61.0% |
| Cash at bank and in hand | 54/58 | €3,083 | €1,009 | -€2,073 | -67.3% |
| Deferred charges and accrued income | 490/1 | €134 | - | -€134 | |
| Total equity and liabilities | 10/49 | €48,309 | €5,499 | -€42,810 | -88.6% |
| Equity | 10/15 | -€9,395 | €1,620 | +€11,016 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,395 | -€1,380 | +€11,016 | +88.9% |
| Amounts payable | 17/49 | €57,705 | €3,879 | -€53,826 | -93.3% |
| Amounts payable within one year | 42/48 | €57,705 | €3,879 | -€53,826 | -93.3% |
| Trade debts | 44 | €49,545 | €3,879 | -€45,667 | -92.2% |
| Suppliers | 440/4 | €49,545 | €3,879 | -€45,667 | -92.2% |
| Taxes, remuneration and social security | 45 | €7,611 | - | -€7,611 | |
| Taxes | 450/3 | €1,176 | - | -€1,176 | |
| Remuneration and social security | 454/9 | €6,435 | - | -€6,435 | |
| Other amounts payable | 47/48 | €548 | - | -€548 | |
| Remuneration, social security and pensions | 62 | €41,640 | €3,908 | -€37,731 | -90.6% |
| Other operating charges | 640/8 | €550 | €465 | -€85 | -15.4% |
| Gross operating margin | 9900 | €23,284 | -€10,723 | -€34,006 | |
| Operating profit (loss) | 9901 | -€18,906 | -€15,097 | +€3,810 | +20.2% |
| Financial income | 75/76B | €12,893 | €26,463 | +€13,570 | +105.3% |
| Recurring financial income | 75 | €12,893 | €26,463 | +€13,570 | +105.3% |
| Financial charges | 65/66B | €1,108 | €350 | -€758 | -68.4% |
| Recurring financial charges | 65 | €1,108 | €350 | -€758 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,122 | €11,016 | +€18,138 | |
| Profit (loss) for the period | 9904 | -€7,122 | €11,016 | +€18,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,122 | €11,016 | +€18,138 |
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 5 October 2026 via checked.be.