Ferme de Célia "La Ramée": 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 Célia "La Ramée"
Largest movements
- Tangible fixed assets +€160,595
up €160,595 (+68.0%), from €236,252 to €396,846
of which Land and buildings: +€200,015
- Stocks and contracts +€15,992
up €15,992 (+177%), from €9,022 to €25,014
- Contributions +€183,350
up €183,350 (+69.5%), from €263,900 to €447,250
- Profit (loss) carried forward -€22,969
down €22,969 (-49.6%), from -€46,334 to -€69,302
- Other debts +€15,801
up €15,801 (+68.3%), from €23,128 to €38,930
- Depreciation +€5,794
up €5,794 (+45.6%), from €12,716 to €18,510
- Gross operating margin +€206
up €206 (+5.3%), from -€3,897 to -€3,691
- Financial income +€116
up €116 (+570%), from €20 to €136
of which Financial income: +€116
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 | €251,550 | €425,339 | +€173,789 | +69.1% |
| Fixed assets | 21/28 | €236,252 | €396,846 | +€160,595 | +68.0% |
| Tangible fixed assets | 22/27 | €236,252 | €396,846 | +€160,595 | +68.0% |
| Land and buildings | 22 | €85,347 | €285,361 | +€200,015 | +234% |
| Plant, machinery and equipment | 23 | €50,352 | €89,668 | +€39,315 | +78.1% |
| Furniture and vehicles | 24 | €767 | €101 | -€667 | -86.9% |
| Other tangible fixed assets | 26 | €16,554 | €14,706 | -€1,847 | -11.2% |
| Assets under construction and advance payments | 27 | €83,232 | €7,011 | -€76,221 | -91.6% |
| Current assets | 29/58 | €15,298 | €28,492 | +€13,194 | +86.2% |
| Stocks and contracts in progress | 3 | €9,022 | €25,014 | +€15,992 | +177% |
| Stocks | 30/36 | €9,022 | €25,014 | +€15,992 | +177% |
| Amounts receivable within one year | 40/41 | €1,304 | €2,464 | +€1,160 | +88.9% |
| Trade receivables | 40 | €8 | €779 | +€771 | +9,642% |
| Other amounts receivable | 41 | €1,296 | €1,685 | +€388 | +29.9% |
| Cash at bank and in hand | 54/58 | €4,885 | €919 | -€3,966 | -81.2% |
| Deferred charges and accrued income | 490/1 | €86 | €94 | +€8 | +9.4% |
| Total equity and liabilities | 10/49 | €251,550 | €425,339 | +€173,789 | +69.1% |
| Equity | 10/15 | €217,566 | €377,948 | +€160,381 | +73.7% |
| Contributions | 10/11 | €263,900 | €447,250 | +€183,350 | +69.5% |
| Profit (loss) carried forward | 14 | -€46,334 | -€69,302 | -€22,969 | -49.6% |
| Amounts payable | 17/49 | €33,984 | €47,391 | +€13,407 | +39.5% |
| Amounts payable within one year | 42/48 | €33,918 | €47,008 | +€13,090 | +38.6% |
| Trade debts | 44 | €10,301 | €6,260 | -€4,040 | -39.2% |
| Suppliers | 440/4 | €10,301 | €6,260 | -€4,040 | -39.2% |
| Advances received on contracts in progress | 46 | €489 | €1,784 | +€1,295 | +265% |
| Taxes, remuneration and social security | 45 | - | €35 | +€35 | |
| Taxes | 450/3 | - | €35 | +€35 | |
| Other amounts payable | 47/48 | €23,128 | €38,930 | +€15,801 | +68.3% |
| Accrued charges and deferred income | 492/3 | €66 | €383 | +€317 | +483% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,716 | €18,510 | +€5,794 | +45.6% |
| Other operating charges | 640/8 | €788 | €813 | +€26 | +3.3% |
| Gross operating margin | 9900 | -€3,897 | -€3,691 | +€206 | +5.3% |
| Operating profit (loss) | 9901 | -€17,401 | -€23,014 | -€5,613 | -32.3% |
| Financial income | 75/76B | €20 | €136 | +€116 | +570% |
| Recurring financial income | 75 | €20 | €136 | +€116 | +570% |
| Non-recurring financial income | 76B | €20 | - | -€20 | |
| Financial charges | 65/66B | €75 | €91 | +€16 | +21.4% |
| Recurring financial charges | 65 | €75 | €91 | +€16 | +21.4% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€17,455 | -€22,969 | -€5,513 | -31.6% |
| Profit (loss) for the period | 9904 | -€17,455 | -€22,969 | -€5,513 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,455 | -€22,969 | -€5,513 | -31.6% |
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 27 October 2026 via checked.be.