Ferme de Behoute: 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 de Behoute
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-99.3%), from €1.1m to €7,489
of which Trade receivables: -€1.1m
- Current investments +€670,774
new in 2025: €670,774
- Cash +€157,084
up €157,084 (+255%), from €61,540 to €218,623
mainly Receivables within one year (+€1.1m) and Depreciation (+€60,638)
- Tangible fixed assets -€60,638
down €60,638 (-16.1%), from €377,627 to €316,989
of which Land and buildings: -€53,733
- Deferred charges and accrued income -€17,367
down €17,367 (-49.7%), from €34,961 to €17,594
- Debts after one year -€196,430
down €196,430 (-100%), from €196,430 to €0
- Profit (loss) carried forward -€52,165
new in 2025: -€52,165
- Other debts -€34,105
down €34,105 (-37.3%), from €91,364 to €57,260
- Current portion of long-term debt -€32,141
down €32,141 (-47.4%), from €67,857 to €35,716
- Trade debts -€22,361
down €22,361 (-56.5%), from €39,579 to €17,218
- Gross operating margin -€649,020
down €649,020 (-96.6%), from €672,190 to €23,170
- Taxes -€186,509
down €186,509, from €184,768 to -€1,741
- Staff costs -€24,264
down €24,264 (-93.4%), from €25,987 to €1,723
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 | €1,580,582 | €1,233,589 | -€346,993 | -22.0% |
| Fixed assets | 21/28 | €377,627 | €316,989 | -€60,638 | -16.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €377,627 | €316,989 | -€60,638 | -16.1% |
| Land and buildings | 22 | €352,280 | €298,547 | -€53,733 | -15.3% |
| Plant, machinery and equipment | 23 | €25,347 | €18,441 | -€6,905 | -27.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,202,954 | €916,600 | -€286,355 | -23.8% |
| Stocks and contracts in progress | 3 | €2,120 | €2,120 | = | 0.0% |
| Stocks | 30/36 | €2,120 | €2,120 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,104,334 | €7,489 | -€1.1m | -99.3% |
| Trade receivables | 40 | €1,104,334 | €6,573 | -€1.1m | -99.4% |
| Other amounts receivable | 41 | €0 | €916 | +€916 | |
| Current investments | 50/53 | - | €670,774 | +€670,774 | |
| Cash at bank and in hand | 54/58 | €61,540 | €218,623 | +€157,084 | +255% |
| Deferred charges and accrued income | 490/1 | €34,961 | €17,594 | -€17,367 | -49.7% |
| Total equity and liabilities | 10/49 | €1,580,582 | €1,233,589 | -€346,993 | -22.0% |
| Equity | 10/15 | €1,131,248 | €1,079,083 | -€52,165 | -4.6% |
| Contributions | 10/11 | €34,503 | €34,503 | = | 0.0% |
| Reserves | 13 | €1,096,745 | €1,096,745 | = | 0.0% |
| Distributable reserves | 133 | €1,096,745 | €1,096,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€52,165 | -€52,165 | |
| Amounts payable | 17/49 | €449,333 | €154,505 | -€294,828 | -65.6% |
| Amounts payable after more than one year | 17 | €196,430 | €0 | -€196,430 | -100% |
| Financial debts | 170/4 | €196,430 | €0 | -€196,430 | -100% |
| Amounts payable within one year | 42/48 | €237,852 | €142,516 | -€95,336 | -40.1% |
| Current portion of amounts payable after more than one year | 42 | €67,857 | €35,716 | -€32,141 | -47.4% |
| Trade debts | 44 | €39,579 | €17,218 | -€22,361 | -56.5% |
| Suppliers | 440/4 | €39,579 | €17,218 | -€22,361 | -56.5% |
| Taxes, remuneration and social security | 45 | €39,052 | €32,322 | -€6,730 | -17.2% |
| Taxes | 450/3 | €39,052 | €32,322 | -€6,730 | -17.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €91,364 | €57,260 | -€34,105 | -37.3% |
| Accrued charges and deferred income | 492/3 | €15,052 | €11,990 | -€3,062 | -20.3% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €25,987 | €1,723 | -€24,264 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,123 | €60,638 | +€2,516 | +4.3% |
| Other operating charges | 640/8 | €7,446 | €3,784 | -€3,662 | -49.2% |
| Gross operating margin | 9900 | €672,190 | €23,170 | -€649,020 | -96.6% |
| Operating profit (loss) | 9901 | €580,633 | -€42,976 | -€623,609 | |
| Financial income | 75/76B | €1,561 | €4,890 | +€3,329 | +213% |
| Recurring financial income | 75 | €1,561 | €4,890 | +€3,329 | +213% |
| Financial charges | 65/66B | €11,328 | €15,820 | +€4,491 | +39.6% |
| Recurring financial charges | 65 | €11,328 | €15,820 | +€4,491 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €570,866 | -€53,906 | -€624,772 | |
| Income taxes | 67/77 | €184,768 | -€1,741 | -€186,509 | |
| Profit (loss) for the period | 9904 | €386,098 | -€52,165 | -€438,263 | |
| Profit (loss) for the period to be appropriated | 9905 | €386,098 | -€52,165 | -€438,263 |
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 23 October 2026 via checked.be.