FERME DE BIJARD: what changed
What changed
FERME DE BIJARD
NACE 10.510, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
-€4,448
2024 · -€28,231+€23,782
Equity
€6,008
2024 · €10,456-€4,448
Cash
€13,562
2024 · €1,883+€11,679
Balance sheet total
€109,157
2024 · €116,539-€7,382
Largest movements
Assets
- Tangible fixed assets -€21,948
down €21,948 (-23.4%), from €93,844 to €71,896
of which Other tangible fixed assets: -€12,158
- Cash +€11,679
up €11,679 (+620%), from €1,883 to €13,562
mainly Depreciation (+€23,148) and Trade debts (+€1,449)
- Receivables within one year +€2,267
up €2,267 (+11.2%), from €20,277 to €22,543
of which Trade receivables: +€1,590
Equity and liabilities
- Profit (loss) carried forward -€4,448
down €4,448 (-5.8%), from -€77,020 to -€81,468
- Debts after one year -€4,198
down €4,198 (-14.7%), from €28,489 to €24,290
- Trade debts +€1,449
up €1,449 (+5.3%), from €27,209 to €28,658
Income statement
- Gross operating margin +€27,560
up €27,560, from -€7,527 to €20,032
- Staff costs -€2,933
down €2,933, from €2,886 to -€47
- Depreciation -€2,633
down €2,633 (-10.2%), from €25,781 to €23,148
- Financial charges -€1,213
down €1,213 (-59.4%), from €2,042 to €829
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€28,231
Gross operating margin
+€27,560
Staff costs
+€2,933
Depreciation
+€2,633
Other operating charges
-€55
Other operating items
-€10,696
Financial income
+€194
Financial charges
+€1,213
Result 2025
-€4,448
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€16,972
Investment
-€1,200
Financing
-€4,093
Cash 2024
€1,883
From operations (derived)
+€16,972
Net result for the year
-€4,448
Depreciation
+€23,148
Stocks and contracts
-€659
Receivables within one year
-€2,267
Deferred charges and accrued income
+€39
Trade debts
+€1,449
Tax, wage and social debts
-€1,034
Other debts
+€745
Investment (derived)
-€1,200
Investment in fixed assets (net)
-€1,200
Financing
-€4,093
Debts after one year
-€4,198
Current portion of long-term debt
+€106
Cash 2025
€13,562
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,539 | €109,157 | -€7,382 | -6.3% |
| Fixed assets | 21/28 | €93,844 | €71,896 | -€21,948 | -23.4% |
| Tangible fixed assets | 22/27 | €93,844 | €71,896 | -€21,948 | -23.4% |
| Plant, machinery and equipment | 23 | €5,514 | €2,789 | -€2,725 | -49.4% |
| Furniture and vehicles | 24 | €17,107 | €10,041 | -€7,065 | -41.3% |
| Other tangible fixed assets | 26 | €71,224 | €59,066 | -€12,158 | -17.1% |
| Current assets | 29/58 | €22,695 | €37,261 | +€14,566 | +64.2% |
| Stocks and contracts in progress | 3 | €328 | €987 | +€659 | +201% |
| Stocks | 30/36 | €328 | €987 | +€659 | +201% |
| Amounts receivable within one year | 40/41 | €20,277 | €22,543 | +€2,267 | +11.2% |
| Trade receivables | 40 | €6,298 | €7,888 | +€1,590 | +25.3% |
| Other amounts receivable | 41 | €13,979 | €14,655 | +€676 | +4.8% |
| Cash at bank and in hand | 54/58 | €1,883 | €13,562 | +€11,679 | +620% |
| Deferred charges and accrued income | 490/1 | €208 | €169 | -€39 | -18.8% |
| Total equity and liabilities | 10/49 | €116,539 | €109,157 | -€7,382 | -6.3% |
| Equity | 10/15 | €10,456 | €6,008 | -€4,448 | -42.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €77,476 | €77,476 | = | 0.0% |
| Distributable reserves | 133 | €77,476 | €77,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,020 | -€81,468 | -€4,448 | -5.8% |
| Amounts payable | 17/49 | €106,083 | €103,150 | -€2,934 | -2.8% |
| Amounts payable after more than one year | 17 | €28,489 | €24,290 | -€4,198 | -14.7% |
| Financial debts | 170/4 | €28,489 | €24,290 | -€4,198 | -14.7% |
| Amounts payable within one year | 42/48 | €77,594 | €78,859 | +€1,265 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €4,093 | €4,198 | +€106 | +2.6% |
| Trade debts | 44 | €27,209 | €28,658 | +€1,449 | +5.3% |
| Suppliers | 440/4 | €27,209 | €28,658 | +€1,449 | +5.3% |
| Taxes, remuneration and social security | 45 | €1,034 | - | -€1,034 | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,034 | - | -€1,034 | |
| Other amounts payable | 47/48 | €45,259 | €46,003 | +€745 | +1.6% |
| Remuneration, social security and pensions | 62 | €2,886 | -€47 | -€2,933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,781 | €23,148 | -€2,633 | -10.2% |
| Other operating charges | 640/8 | €700 | €754 | +€55 | +7.8% |
| Non-recurring operating charges | 66A | -€10,696 | - | +€10,696 | |
| Gross operating margin | 9900 | -€7,527 | €20,032 | +€27,560 | |
| Operating profit (loss) | 9901 | -€26,199 | -€3,823 | +€22,375 | +85.4% |
| Financial income | 75/76B | €10 | €204 | +€194 | +1,908% |
| Recurring financial income | 75 | €10 | €204 | +€194 | +1,908% |
| Financial charges | 65/66B | €2,042 | €829 | -€1,213 | -59.4% |
| Recurring financial charges | 65 | €2,042 | €829 | -€1,213 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,231 | -€4,448 | +€23,782 | +84.2% |
| Profit (loss) for the period | 9904 | -€28,231 | -€4,448 | +€23,782 | +84.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,231 | -€4,448 | +€23,782 | +84.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.