FERME DE BRYE: 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 BRYE
Largest movements
- Receivables within one year +€471,090
up €471,090 (+66.1%), from €712,925 to €1.2m
of which Trade receivables: +€470,529
- Cash +€59,736
up €59,736 (+53.0%), from €112,661 to €172,397
mainly Net result for the year (+€309,927) and Trade debts (+€148,871)
- Tangible fixed assets -€33,620
down €33,620 (-3.9%), from €854,135 to €820,515
of which Land and buildings: -€65,978
- Profit (loss) carried forward +€309,927
up €309,927 (+53.8%), from -€575,855 to -€265,928
- Trade debts +€148,871
up €148,871 (+25.5%), from €582,926 to €731,797
- Other debts +€142,353
up €142,353 (+40.5%), from €351,131 to €493,484
- Debts after one year -€63,333
down €63,333 (-15.9%), from €397,278 to €333,944
- Gross operating margin +€130,493
up €130,493 (+38.7%), from €337,135 to €467,628
- Financial charges -€5,367
down €5,367 (-24.1%), from €22,227 to €16,860
- Depreciation +€5,157
up €5,157 (+4.0%), from €127,575 to €132,733
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 | €1,885,157 | €2,393,533 | +€508,376 | +27.0% |
| Fixed assets | 21/28 | €948,288 | €907,210 | -€41,078 | -4.3% |
| Intangible fixed assets | 21 | €78,928 | €71,470 | -€7,458 | -9.4% |
| Tangible fixed assets | 22/27 | €854,135 | €820,515 | -€33,620 | -3.9% |
| Land and buildings | 22 | €672,267 | €606,289 | -€65,978 | -9.8% |
| Plant, machinery and equipment | 23 | €181,868 | €213,260 | +€31,392 | +17.3% |
| Furniture and vehicles | 24 | - | €967 | +€967 | |
| Financial fixed assets | 28 | €15,225 | €15,225 | = | 0.0% |
| Current assets | 29/58 | €936,869 | €1,486,323 | +€549,454 | +58.6% |
| Stocks and contracts in progress | 3 | €111,283 | €119,994 | +€8,711 | +7.8% |
| Stocks | 30/36 | €111,283 | €119,994 | +€8,711 | +7.8% |
| Amounts receivable within one year | 40/41 | €712,925 | €1,184,015 | +€471,090 | +66.1% |
| Trade receivables | 40 | €711,136 | €1,181,665 | +€470,529 | +66.2% |
| Other amounts receivable | 41 | €1,789 | €2,350 | +€561 | +31.4% |
| Cash at bank and in hand | 54/58 | €112,661 | €172,397 | +€59,736 | +53.0% |
| Deferred charges and accrued income | 490/1 | €0 | €9,918 | +€9,918 | |
| Total equity and liabilities | 10/49 | €1,885,157 | €2,393,533 | +€508,376 | +27.0% |
| Equity | 10/15 | €172,145 | €482,072 | +€309,927 | +180% |
| Contributions | 10/11 | €748,000 | €748,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€575,855 | -€265,928 | +€309,927 | +53.8% |
| Amounts payable | 17/49 | €1,713,012 | €1,911,461 | +€198,450 | +11.6% |
| Amounts payable after more than one year | 17 | €397,278 | €333,944 | -€63,333 | -15.9% |
| Financial debts | 170/4 | €397,278 | €333,944 | -€63,333 | -15.9% |
| Amounts payable within one year | 42/48 | €1,293,235 | €1,550,565 | +€257,330 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €85,628 | €63,333 | -€22,295 | -26.0% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €582,926 | €731,797 | +€148,871 | +25.5% |
| Suppliers | 440/4 | €582,926 | €731,797 | +€148,871 | +25.5% |
| Advances received on contracts in progress | 46 | €12,218 | €0 | -€12,218 | -100% |
| Taxes, remuneration and social security | 45 | €11,333 | €11,951 | +€618 | +5.5% |
| Taxes | 450/3 | €11,333 | €11,951 | +€618 | +5.5% |
| Other amounts payable | 47/48 | €351,131 | €493,484 | +€142,353 | +40.5% |
| Accrued charges and deferred income | 492/3 | €22,499 | €26,952 | +€4,453 | +19.8% |
| Non-recurring operating income | 76A | €400 | €0 | -€400 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,575 | €132,733 | +€5,157 | +4.0% |
| Other operating charges | 640/8 | €5,071 | €5,265 | +€195 | +3.8% |
| Non-recurring operating charges | 66A | €597 | €6,000 | +€5,403 | +905% |
| Gross operating margin | 9900 | €337,135 | €467,628 | +€130,493 | +38.7% |
| Operating profit (loss) | 9901 | €203,892 | €323,630 | +€119,738 | +58.7% |
| Financial income | 75/76B | €36 | €3,156 | +€3,120 | +8,595% |
| Recurring financial income | 75 | €36 | €3,156 | +€3,120 | +8,595% |
| Financial charges | 65/66B | €22,227 | €16,860 | -€5,367 | -24.1% |
| Recurring financial charges | 65 | €22,227 | €16,860 | -€5,367 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €181,702 | €309,927 | +€128,225 | +70.6% |
| Income taxes | 67/77 | €17 | €0 | -€17 | -100% |
| Profit (loss) for the period | 9904 | €181,685 | €309,927 | +€128,242 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €181,685 | €309,927 | +€128,242 | +70.6% |
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 20 October 2026 via checked.be.