FERME DE BRABANT: 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 BRABANT
Largest movements
- Cash +€100,886
up €100,886 (+31.7%), from €318,216 to €419,102
mainly Net result for the year (+€89,645) and Receivables within one year (+€42,243)
- Receivables within one year -€42,243
down €42,243 (-27.8%), from €152,138 to €109,894
of which Trade receivables: -€51,766
- Deferred charges and accrued income -€26,635
down €26,635 (-99.5%), from €26,779 to €144
- Tangible fixed assets -€24,134
down €24,134 (-3.7%), from €646,746 to €622,612
of which Land and buildings: -€24,134
- Stocks and contracts +€19,595
up €19,595 (+10.9%), from €179,908 to €199,503
- Reserves +€79,645
up €79,645 (+9.5%), from €837,828 to €917,473
- Trade debts -€59,983
down €59,983 (-74.5%), from €80,470 to €20,488
- Gross operating margin +€56,585
up €56,585 (+54.9%), from €103,005 to €159,590
- Taxes +€22,481
up €22,481 (+112%), from €20,136 to €42,617
- Depreciation -€8,926
down €8,926 (-25.4%), from €35,141 to €26,215
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 | €1,358,443 | €1,383,832 | +€25,388 | +1.9% |
| Fixed assets | 21/28 | €656,451 | €630,236 | -€26,215 | -4.0% |
| Intangible fixed assets | 21 | €2,081 | €0 | -€2,081 | -100% |
| Tangible fixed assets | 22/27 | €646,746 | €622,612 | -€24,134 | -3.7% |
| Land and buildings | 22 | €646,746 | €622,612 | -€24,134 | -3.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €7,624 | €7,624 | = | 0.0% |
| Current assets | 29/58 | €701,992 | €753,596 | +€51,604 | +7.4% |
| Stocks and contracts in progress | 3 | €179,908 | €199,503 | +€19,595 | +10.9% |
| Stocks | 30/36 | €179,908 | €199,503 | +€19,595 | +10.9% |
| Amounts receivable within one year | 40/41 | €152,138 | €109,894 | -€42,243 | -27.8% |
| Trade receivables | 40 | €136,679 | €84,912 | -€51,766 | -37.9% |
| Other amounts receivable | 41 | €15,459 | €24,982 | +€9,523 | +61.6% |
| Current investments | 50/53 | €24,953 | €24,953 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €318,216 | €419,102 | +€100,886 | +31.7% |
| Deferred charges and accrued income | 490/1 | €26,779 | €144 | -€26,635 | -99.5% |
| Total equity and liabilities | 10/49 | €1,358,443 | €1,383,832 | +€25,388 | +1.9% |
| Equity | 10/15 | €1,264,210 | €1,343,855 | +€79,645 | +6.3% |
| Contributions | 10/11 | €426,348 | €426,348 | = | 0.0% |
| Reserves | 13 | €837,828 | €917,473 | +€79,645 | +9.5% |
| Distributable reserves | 133 | €837,828 | €917,473 | +€79,645 | +9.5% |
| Profit (loss) carried forward | 14 | €34 | €34 | = | 0.0% |
| Amounts payable | 17/49 | €94,233 | €39,977 | -€54,256 | -57.6% |
| Amounts payable within one year | 42/48 | €91,938 | €37,682 | -€54,256 | -59.0% |
| Trade debts | 44 | €80,470 | €20,488 | -€59,983 | -74.5% |
| Suppliers | 440/4 | €80,470 | €20,488 | -€59,983 | -74.5% |
| Taxes, remuneration and social security | 45 | €1,417 | €2,025 | +€608 | +42.9% |
| Taxes | 450/3 | €1,417 | €2,025 | +€608 | +42.9% |
| Other amounts payable | 47/48 | €10,051 | €15,169 | +€5,119 | +50.9% |
| Accrued charges and deferred income | 492/3 | €2,295 | €2,295 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,141 | €26,215 | -€8,926 | -25.4% |
| Other operating charges | 640/8 | €4,723 | €3,572 | -€1,152 | -24.4% |
| Gross operating margin | 9900 | €103,005 | €159,590 | +€56,585 | +54.9% |
| Operating profit (loss) | 9901 | €63,141 | €129,803 | +€66,662 | +106% |
| Financial income | 75/76B | €1,405 | €2,908 | +€1,503 | +107% |
| Recurring financial income | 75 | €1,405 | €2,908 | +€1,503 | +107% |
| Financial charges | 65/66B | €160 | €449 | +€289 | +180% |
| Recurring financial charges | 65 | €160 | €449 | +€289 | +180% |
| Profit (loss) for the period before taxes | 9903 | €64,385 | €132,261 | +€67,876 | +105% |
| Income taxes | 67/77 | €20,136 | €42,617 | +€22,481 | +112% |
| Profit (loss) for the period | 9904 | €44,249 | €89,645 | +€45,395 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €44,249 | €89,645 | +€45,395 | +103% |
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.