FERME D'EN BAS: 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 D'EN BAS
Largest movements
- Receivables within one year +€14,701
up €14,701 (+229%), from €6,415 to €21,116
of which Trade receivables: +€13,817
- Tangible fixed assets -€9,530
down €9,530 (-30.3%), from €31,474 to €21,944
of which Other tangible fixed assets: -€8,487
- Profit (loss) carried forward -€12,056
down €12,056 (-13.3%), from -€90,624 to -€102,680
- Trade debts +€11,602
up €11,602 (+114%), from €10,156 to €21,758
- Other debts +€6,708
up €6,708 (+4.2%), from €161,327 to €168,035
- Depreciation -€7,251
down €7,251 (-41.0%), from €17,696 to €10,446
- Other operating charges -€297
down €297 (-14.6%), from €2,028 to €1,731
- Financial income +€224
up €224 (+20.3%), from €1,101 to €1,325
- Gross operating margin +€92
up €92 (+9.5%), from -€962 to -€871
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 | €104,063 | €109,379 | +€5,316 | +5.1% |
| Fixed assets | 21/28 | €31,474 | €21,944 | -€9,530 | -30.3% |
| Tangible fixed assets | 22/27 | €31,474 | €21,944 | -€9,530 | -30.3% |
| Land and buildings | 22 | €5,891 | €4,909 | -€982 | -16.7% |
| Plant, machinery and equipment | 23 | €160 | €72 | -€88 | -55.1% |
| Furniture and vehicles | 24 | €973 | €1,000 | +€27 | +2.8% |
| Other tangible fixed assets | 26 | €24,450 | €15,963 | -€8,487 | -34.7% |
| Current assets | 29/58 | €72,589 | €87,435 | +€14,845 | +20.5% |
| Amounts receivable within one year | 40/41 | €6,415 | €21,116 | +€14,701 | +229% |
| Trade receivables | 40 | €5,208 | €19,025 | +€13,817 | +265% |
| Other amounts receivable | 41 | €1,207 | €2,090 | +€883 | +73.2% |
| Cash at bank and in hand | 54/58 | €65,088 | €65,068 | -€19 | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,087 | €1,251 | +€164 | +15.1% |
| Total equity and liabilities | 10/49 | €104,063 | €109,379 | +€5,316 | +5.1% |
| Equity | 10/15 | -€67,484 | -€80,433 | -€12,949 | -19.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,624 | -€102,680 | -€12,056 | -13.3% |
| Investment grants | 15 | €2,680 | €1,787 | -€893 | -33.3% |
| Amounts payable | 17/49 | €171,547 | €189,812 | +€18,265 | +10.6% |
| Amounts payable within one year | 42/48 | €171,547 | €189,812 | +€18,265 | +10.6% |
| Trade debts | 44 | €10,156 | €21,758 | +€11,602 | +114% |
| Suppliers | 440/4 | €10,156 | €21,758 | +€11,602 | +114% |
| Taxes, remuneration and social security | 45 | €63 | €19 | -€45 | -70.4% |
| Taxes | 450/3 | €63 | €19 | -€45 | -70.4% |
| Other amounts payable | 47/48 | €161,327 | €168,035 | +€6,708 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,696 | €10,446 | -€7,251 | -41.0% |
| Other operating charges | 640/8 | €2,028 | €1,731 | -€297 | -14.6% |
| Gross operating margin | 9900 | -€962 | -€871 | +€92 | +9.5% |
| Operating profit (loss) | 9901 | -€20,686 | -€13,047 | +€7,639 | +36.9% |
| Financial income | 75/76B | €1,101 | €1,325 | +€224 | +20.3% |
| Recurring financial income | 75 | €1,101 | €1,325 | +€224 | +20.3% |
| Financial charges | 65/66B | €283 | €290 | +€7 | +2.5% |
| Recurring financial charges | 65 | €283 | €290 | +€7 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,868 | -€12,011 | +€7,856 | +39.5% |
| Income taxes | 67/77 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,912 | -€12,056 | +€7,856 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,912 | -€12,056 | +€7,856 | +39.5% |
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 28 October 2026 via checked.be.