Ferme de Chassart: 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 Chassart
Largest movements
- Cash +€7,884
up €7,884 (+135%), from €5,828 to €13,712
mainly Net result for the year (+€19,281) and Tax, wage and social debts (+€3,781)
- Receivables within one year +€4,843
new in 2025: €4,843
of which Trade receivables: +€4,753
- Stocks and contracts +€4,575
new in 2025: €4,575
- Formation expenses -€956
down €956 (-82.8%), from €1,155 to €199
- Deferred charges and accrued income +€861
new in 2025: €861
- Profit (loss) carried forward +€19,281
up €19,281, from -€3,739 to €15,542
- Other debts -€6,818
down €6,818 (-100%), from €6,818 to €0
- Tax, wage and social debts +€3,781
up €3,781 (+5,692%), from €66 to €3,847
- Trade debts +€963
up €963 (+52.4%), from €1,837 to €2,800
- Gross operating margin +€26,937
up €26,937, from -€2,406 to €24,530
- Taxes +€3,847
new in 2025: €3,847
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 | €6,983 | €24,189 | +€17,206 | +246% |
| Formation expenses | 20 | €1,155 | €199 | -€956 | -82.8% |
| Current assets | 29/58 | €5,828 | €23,991 | +€18,162 | +312% |
| Stocks and contracts in progress | 3 | - | €4,575 | +€4,575 | |
| Stocks | 30/36 | - | €4,575 | +€4,575 | |
| Amounts receivable within one year | 40/41 | - | €4,843 | +€4,843 | |
| Trade receivables | 40 | - | €4,753 | +€4,753 | |
| Other amounts receivable | 41 | - | €90 | +€90 | |
| Cash at bank and in hand | 54/58 | €5,828 | €13,712 | +€7,884 | +135% |
| Deferred charges and accrued income | 490/1 | - | €861 | +€861 | |
| Total equity and liabilities | 10/49 | €6,983 | €24,189 | +€17,206 | +246% |
| Equity | 10/15 | -€1,739 | €17,542 | +€19,281 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,739 | €15,542 | +€19,281 | |
| Amounts payable | 17/49 | €8,722 | €6,647 | -€2,074 | -23.8% |
| Amounts payable within one year | 42/48 | €8,722 | €6,647 | -€2,074 | -23.8% |
| Trade debts | 44 | €1,837 | €2,800 | +€963 | +52.4% |
| Suppliers | 440/4 | €1,837 | €2,800 | +€963 | +52.4% |
| Taxes, remuneration and social security | 45 | €66 | €3,847 | +€3,781 | +5,692% |
| Taxes | 450/3 | €66 | €3,847 | +€3,781 | +5,692% |
| Other amounts payable | 47/48 | €6,818 | €0 | -€6,818 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757 | €956 | +€199 | +26.2% |
| Other operating charges | 640/8 | €558 | €387 | -€171 | -30.6% |
| Gross operating margin | 9900 | -€2,406 | €24,530 | +€26,937 | |
| Operating profit (loss) | 9901 | -€3,722 | €23,187 | +€26,909 | |
| Financial charges | 65/66B | €18 | €59 | +€42 | +238% |
| Recurring financial charges | 65 | €18 | €59 | +€42 | +238% |
| Profit (loss) for the period before taxes | 9903 | -€3,739 | €23,128 | +€26,867 | |
| Income taxes | 67/77 | - | €3,847 | +€3,847 | |
| Profit (loss) for the period | 9904 | -€3,739 | €19,281 | +€23,020 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,739 | €19,281 | +€23,020 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.