FERME DE BAMISCH: 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.
What changed
FERME DE BAMISCH
NACE 01.410, Raising of dairy cattle
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€113,235
2025 · €103,496+€9,739
Equity
€3.4m
2025 · €3.3m+€109,202
Cash
€124,522
2025 · €108,401+€16,120
Balance sheet total
€4.4m
2025 · €4.6m-€195,767
Largest movements
Assets
- Tangible fixed assets -€201,463
down €201,463 (-4.9%), from €4.1m to €3.9m
of which Plant, machinery and equipment: -€133,825
Equity and liabilities
- Trade debts -€124,919
down €124,919 (-15.2%), from €824,118 to €699,199
- Debts after one year -€122,864
down €122,864 (-50.8%), from €241,710 to €118,846
- Reserves +€100,000
up €100,000 (+11.7%), from €855,000 to €955,000
Income statement
- Purchases and services +€54,858
up €54,858 (+4.9%), from €1.1m to €1.2m
- Depreciation -€38,486
down €38,486 (-24.1%), from €159,958 to €121,472
- Gross operating margin -€30,745
down €30,745 (-7.5%), from €410,294 to €379,549
- Financial charges -€9,182
down €9,182 (-46.2%), from €19,882 to €10,700
- Other operating charges +€5,084
up €5,084 (+31.9%), from €15,931 to €21,015
From the 2025 result to the 2026 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.
Result 2025
€103,496
Gross operating margin
-€30,745
Staff costs
-€2,291
Depreciation
+€38,486
Other operating charges
-€5,084
Financial income
+€3,338
Financial charges
+€9,182
Taxes
-€3,146
Result 2026
€113,235
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€108,111
Investment
+€79,991
Financing
-€171,982
Cash 2025
€108,401
From operations (derived)
+€108,111
Net result for the year
+€113,235
Depreciation
+€121,472
Stocks and contracts
+€4,762
Receivables within one year
+€24,737
Deferred charges and accrued income
-€19,075
Trade debts
-€124,919
Tax, wage and social debts
-€12,101
Investment (derived)
+€79,991
Investment in fixed assets (net)
+€79,991
Financing
-€171,982
Debts after one year
-€122,864
Current portion of long-term debt
-€45,227
Short-term financial debts
+€142
Contributions, distributions and other
-€4,033
Cash 2026
€124,522
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,623,910 | €4,428,143 | -€195,767 | -4.2% |
| Fixed assets | 21/28 | €4,137,680 | €3,936,217 | -€201,463 | -4.9% |
| Tangible fixed assets | 22/27 | €4,131,027 | €3,929,564 | -€201,463 | -4.9% |
| Land and buildings | 22 | €3,544,444 | €3,517,611 | -€26,833 | -0.8% |
| Plant, machinery and equipment | 23 | €457,167 | €323,342 | -€133,825 | -29.3% |
| Furniture and vehicles | 24 | €27,841 | €1,961 | -€25,880 | -93.0% |
| Other tangible fixed assets | 26 | €101,575 | €86,650 | -€14,925 | -14.7% |
| Financial fixed assets | 28 | €6,653 | €6,653 | = | 0.0% |
| Current assets | 29/58 | €486,230 | €491,927 | +€5,697 | +1.2% |
| Stocks and contracts in progress | 3 | €83,924 | €79,162 | -€4,762 | -5.7% |
| Stocks | 30/36 | €83,924 | €79,162 | -€4,762 | -5.7% |
| Amounts receivable within one year | 40/41 | €290,858 | €266,121 | -€24,737 | -8.5% |
| Trade receivables | 40 | €101,589 | €81,553 | -€20,036 | -19.7% |
| Other amounts receivable | 41 | €189,268 | €184,568 | -€4,701 | -2.5% |
| Cash at bank and in hand | 54/58 | €108,401 | €124,522 | +€16,120 | +14.9% |
| Deferred charges and accrued income | 490/1 | €3,047 | €22,122 | +€19,075 | +626% |
| Total equity and liabilities | 10/49 | €4,623,910 | €4,428,143 | -€195,767 | -4.2% |
| Equity | 10/15 | €3,334,779 | €3,443,980 | +€109,202 | +3.3% |
| Contributions | 10/11 | €2,425,665 | €2,425,665 | = | 0.0% |
| Reserves | 13 | €855,000 | €955,000 | +€100,000 | +11.7% |
| Distributable reserves | 133 | €855,000 | €955,000 | +€100,000 | +11.7% |
| Profit (loss) carried forward | 14 | €44,699 | €57,934 | +€13,235 | +29.6% |
| Investment grants | 15 | €9,415 | €5,381 | -€4,033 | -42.8% |
| Amounts payable | 17/49 | €1,289,131 | €984,163 | -€304,968 | -23.7% |
| Amounts payable after more than one year | 17 | €241,710 | €118,846 | -€122,864 | -50.8% |
| Financial debts | 170/4 | €241,710 | €118,846 | -€122,864 | -50.8% |
| Amounts payable within one year | 42/48 | €1,047,421 | €865,316 | -€182,105 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €168,091 | €122,864 | -€45,227 | -26.9% |
| Financial debts | 43 | €557 | €699 | +€142 | +25.5% |
| Credit institutions | 430/8 | €557 | €699 | +€142 | +25.5% |
| Trade debts | 44 | €824,118 | €699,199 | -€124,919 | -15.2% |
| Suppliers | 440/4 | €824,118 | €699,199 | -€124,919 | -15.2% |
| Taxes, remuneration and social security | 45 | €47,556 | €35,456 | -€12,101 | -25.4% |
| Taxes | 450/3 | €29,892 | €29,369 | -€523 | -1.7% |
| Remuneration and social security | 454/9 | €17,664 | €6,086 | -€11,578 | -65.5% |
| Other amounts payable | 47/48 | €7,099 | €7,099 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,128,465 | €1,183,323 | +€54,858 | +4.9% |
| Remuneration, social security and pensions | 62 | €99,091 | €101,383 | +€2,291 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159,958 | €121,472 | -€38,486 | -24.1% |
| Other operating charges | 640/8 | €15,931 | €21,015 | +€5,084 | +31.9% |
| Gross operating margin | 9900 | €410,294 | €379,549 | -€30,745 | -7.5% |
| Operating profit (loss) | 9901 | €135,314 | €135,679 | +€366 | +0.3% |
| Financial income | 75/76B | €36,121 | €39,459 | +€3,338 | +9.2% |
| Recurring financial income | 75 | €10,491 | €12,419 | +€1,928 | +18.4% |
| Non-recurring financial income | 76B | €25,630 | €27,040 | +€1,410 | +5.5% |
| Financial charges | 65/66B | €19,882 | €10,700 | -€9,182 | -46.2% |
| Recurring financial charges | 65 | €19,882 | €10,700 | -€9,182 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €151,553 | €164,438 | +€12,885 | +8.5% |
| Income taxes | 67/77 | €48,057 | €51,203 | +€3,146 | +6.5% |
| Profit (loss) for the period | 9904 | €103,496 | €113,235 | +€9,739 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €103,496 | €113,235 | +€9,739 | +9.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.