FERME AGRILOUIS: 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.
FERME AGRILOUIS
Largest movements
- Tangible fixed assets +€84,309
up €84,309 (+111%), from €76,021 to €160,330
of which Land and buildings: +€94,000
- Receivables within one year -€43,923
down €43,923 (-52.7%), from €83,293 to €39,370
of which Trade receivables: -€36,099
- Cash +€24,055
up €24,055 (+537%), from €4,483 to €28,538
mainly Debts after one year (+€50,145) and Receivables within one year (+€43,923)
- Stocks and contracts +€18,966
up €18,966 (+118%), from €16,008 to €34,974
- Deferred charges and accrued income +€8,843
up €8,843 (+140%), from €6,322 to €15,165
- Debts after one year +€50,145
new in 2025: €50,145
- Reserves +€31,400
up €31,400 (+32.1%), from €97,800 to €129,200
of which Distributable reserves: +€31,400
- Trade debts -€17,927
down €17,927 (-73.8%), from €24,283 to €6,356
- Current portion of long-term debt +€13,341
new in 2025: €13,341
- Tax, wage and social debts +€9,122
up €9,122 (+222%), from €4,103 to €13,226
- Gross operating margin +€34,704
up €34,704 (+133%), from €26,066 to €60,770
- Depreciation +€7,254
up €7,254 (+51.7%), from €14,018 to €21,271
- Taxes +€2,183
up €2,183 (+224%), from €975 to €3,158
- Financial charges +€1,577
up €1,577 (+503%), from €314 to €1,891
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 | €214,545 | €306,795 | +€92,250 | +43.0% |
| Fixed assets | 21/28 | €104,440 | €188,749 | +€84,309 | +80.7% |
| Tangible fixed assets | 22/27 | €76,021 | €160,330 | +€84,309 | +111% |
| Land and buildings | 22 | €52,278 | €146,279 | +€94,000 | +180% |
| Plant, machinery and equipment | 23 | €5,355 | €1,889 | -€3,466 | -64.7% |
| Furniture and vehicles | 24 | €16,988 | €12,162 | -€4,825 | -28.4% |
| Assets under construction and advance payments | 27 | €1,400 | - | -€1,400 | |
| Financial fixed assets | 28 | €28,419 | €28,419 | = | 0.0% |
| Current assets | 29/58 | €110,105 | €118,046 | +€7,941 | +7.2% |
| Stocks and contracts in progress | 3 | €16,008 | €34,974 | +€18,966 | +118% |
| Stocks | 30/36 | €16,008 | €34,974 | +€18,966 | +118% |
| Amounts receivable within one year | 40/41 | €83,293 | €39,370 | -€43,923 | -52.7% |
| Trade receivables | 40 | €75,137 | €39,038 | -€36,099 | -48.0% |
| Other amounts receivable | 41 | €8,156 | €332 | -€7,824 | -95.9% |
| Cash at bank and in hand | 54/58 | €4,483 | €28,538 | +€24,055 | +537% |
| Deferred charges and accrued income | 490/1 | €6,322 | €15,165 | +€8,843 | +140% |
| Total equity and liabilities | 10/49 | €214,545 | €306,795 | +€92,250 | +43.0% |
| Equity | 10/15 | €178,559 | €210,063 | +€31,504 | +17.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €97,800 | €129,200 | +€31,400 | +32.1% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,200 | €45,200 | = | 0.0% |
| Distributable reserves | 133 | €44,600 | €76,000 | +€31,400 | +70.4% |
| Profit (loss) carried forward | 14 | €759 | €863 | +€104 | +13.7% |
| Amounts payable | 17/49 | €35,986 | €96,732 | +€60,746 | +169% |
| Amounts payable after more than one year | 17 | - | €50,145 | +€50,145 | |
| Financial debts | 170/4 | - | €50,145 | +€50,145 | |
| Amounts payable within one year | 42/48 | €30,660 | €40,011 | +€9,351 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | - | €13,341 | +€13,341 | |
| Trade debts | 44 | €24,283 | €6,356 | -€17,927 | -73.8% |
| Suppliers | 440/4 | €24,283 | €6,356 | -€17,927 | -73.8% |
| Taxes, remuneration and social security | 45 | €4,103 | €13,226 | +€9,122 | +222% |
| Taxes | 450/3 | €4,103 | €13,226 | +€9,122 | +222% |
| Other amounts payable | 47/48 | €2,273 | €7,089 | +€4,816 | +212% |
| Accrued charges and deferred income | 492/3 | €5,326 | €6,576 | +€1,250 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,018 | €21,271 | +€7,254 | +51.7% |
| Other operating charges | 640/8 | €1,946 | €2,132 | +€186 | +9.6% |
| Gross operating margin | 9900 | €26,066 | €60,770 | +€34,704 | +133% |
| Operating profit (loss) | 9901 | €10,102 | €37,366 | +€27,264 | +270% |
| Financial income | 75/76B | €269 | €19 | -€250 | -92.9% |
| Recurring financial income | 75 | €269 | €19 | -€250 | -92.9% |
| Financial charges | 65/66B | €314 | €1,891 | +€1,577 | +503% |
| Recurring financial charges | 65 | €314 | €1,891 | +€1,577 | +503% |
| Profit (loss) for the period before taxes | 9903 | €10,058 | €35,495 | +€25,437 | +253% |
| Income taxes | 67/77 | €975 | €3,158 | +€2,183 | +224% |
| Profit (loss) for the period | 9904 | €9,083 | €32,337 | +€23,254 | +256% |
| Profit (loss) for the period to be appropriated | 9905 | €9,083 | €32,337 | +€23,254 | +256% |
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 31 October 2026 via checked.be.