Ferme de Cavrinnes: 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 Cavrinnes
Largest movements
- Receivables within one year -€543,996
down €543,996 (-85.4%), from €637,206 to €93,210
of which Trade receivables: -€576,047
- Current investments +€294,498
new in 2025: €294,498
- Tangible fixed assets -€19,579
down €19,579 (-4.8%), from €409,028 to €389,449
of which Other tangible fixed assets: -€23,765
- Cash -€14,770
down €14,770 (-12.1%), from €122,013 to €107,243
mainly Trade debts (-€602,858) and Current investments (-€294,498)
- Trade debts -€602,858
down €602,858 (-90.0%), from €669,674 to €66,817
- Reserves +€566,071
new in 2025: €566,071
- Profit (loss) carried forward -€347,369
no longer reported in 2025 (was €347,369)
- Other debts +€103,021
new in 2025: €103,021
- Staff costs +€203,474
up €203,474 (+280%), from €72,693 to €276,166
- Taxes -€55,156
down €55,156 (-44.4%), from €124,222 to €69,065
- Gross operating margin +€46,413
up €46,413 (+8.2%), from €566,360 to €612,773
- Depreciation +€24,033
up €24,033 (+106%), from €22,655 to €46,688
- Financial charges +€10,592
up €10,592 (+41,800%), from €25 to €10,617
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 | €1,191,128 | €909,469 | -€281,659 | -23.6% |
| Formation expenses | 20 | €641 | - | -€641 | |
| Fixed assets | 21/28 | €409,028 | €389,449 | -€19,579 | -4.8% |
| Tangible fixed assets | 22/27 | €409,028 | €389,449 | -€19,579 | -4.8% |
| Plant, machinery and equipment | 23 | €154,666 | €158,852 | +€4,186 | +2.7% |
| Other tangible fixed assets | 26 | €254,361 | €230,596 | -€23,765 | -9.3% |
| Current assets | 29/58 | €781,459 | €520,020 | -€261,439 | -33.5% |
| Stocks and contracts in progress | 3 | €18,070 | €20,440 | +€2,370 | +13.1% |
| Stocks | 30/36 | €18,070 | €20,440 | +€2,370 | +13.1% |
| Amounts receivable within one year | 40/41 | €637,206 | €93,210 | -€543,996 | -85.4% |
| Trade receivables | 40 | €587,975 | €11,929 | -€576,047 | -98.0% |
| Other amounts receivable | 41 | €49,231 | €81,282 | +€32,051 | +65.1% |
| Current investments | 50/53 | - | €294,498 | +€294,498 | |
| Cash at bank and in hand | 54/58 | €122,013 | €107,243 | -€14,770 | -12.1% |
| Deferred charges and accrued income | 490/1 | €4,171 | €4,629 | +€459 | +11.0% |
| Total equity and liabilities | 10/49 | €1,191,128 | €909,469 | -€281,659 | -23.6% |
| Equity | 10/15 | €372,369 | €591,071 | +€218,702 | +58.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | - | €566,071 | +€566,071 | |
| Distributable reserves | 133 | - | €566,071 | +€566,071 | |
| Profit (loss) carried forward | 14 | €347,369 | - | -€347,369 | |
| Amounts payable | 17/49 | €818,759 | €318,398 | -€500,361 | -61.1% |
| Amounts payable within one year | 42/48 | €813,245 | €318,385 | -€494,861 | -60.9% |
| Trade debts | 44 | €669,674 | €66,817 | -€602,858 | -90.0% |
| Suppliers | 440/4 | €669,674 | €66,817 | -€602,858 | -90.0% |
| Taxes, remuneration and social security | 45 | €143,571 | €148,547 | +€4,976 | +3.5% |
| Taxes | 450/3 | €128,852 | €124,227 | -€4,624 | -3.6% |
| Remuneration and social security | 454/9 | €14,719 | €24,320 | +€9,600 | +65.2% |
| Other amounts payable | 47/48 | - | €103,021 | +€103,021 | |
| Accrued charges and deferred income | 492/3 | €5,513 | €13 | -€5,500 | -99.8% |
| Remuneration, social security and pensions | 62 | €72,693 | €276,166 | +€203,474 | +280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,655 | €46,688 | +€24,033 | +106% |
| Other operating charges | 640/8 | €577 | €939 | +€362 | +62.7% |
| Gross operating margin | 9900 | €566,360 | €612,773 | +€46,413 | +8.2% |
| Operating profit (loss) | 9901 | €470,436 | €288,980 | -€181,456 | -38.6% |
| Financial income | 75/76B | €1,180 | €9,405 | +€8,224 | +697% |
| Recurring financial income | 75 | €1,180 | €9,405 | +€8,224 | +697% |
| Financial charges | 65/66B | €25 | €10,617 | +€10,592 | +41,800% |
| Recurring financial charges | 65 | €25 | €10,617 | +€10,592 | +41,800% |
| Profit (loss) for the period before taxes | 9903 | €471,591 | €287,767 | -€183,824 | -39.0% |
| Income taxes | 67/77 | €124,222 | €69,065 | -€55,156 | -44.4% |
| Profit (loss) for the period | 9904 | €347,369 | €218,702 | -€128,667 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €347,369 | €218,702 | -€128,667 | -37.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.