Ferme de la Basse: 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 la Basse
Largest movements
- Tangible fixed assets +€640,000
up €640,000 (+359%), from €178,068 to €818,068
- Cash -€271,004
down €271,004 (-93.9%), from €288,681 to €17,678
mainly Investment in fixed assets (net) (-€720,570) and Net result for the year (-€48,126)
- Deferred charges and accrued income -€18,880
down €18,880 (-100%), from €18,880 to €0
- Debts after one year +€255,000
new in 2025: €255,000
- Other debts +€110,000
new in 2025: €110,000
- Profit (loss) carried forward -€48,126
down €48,126 (-17.7%), from €271,237 to €223,111
- Current portion of long-term debt +€36,000
new in 2025: €36,000
- Depreciation +€80,570
up €80,570, from €0 to €80,570
- Financial income -€15,742
down €15,742 (-83.4%), from €18,880 to €3,138
- Taxes -€14,757
down €14,757 (-100%), from €14,757 to €0
- Gross operating margin -€5,273
down €5,273 (-12.7%), from €41,638 to €36,365
- Financial charges +€4,145
up €4,145 (+4,934%), from €84 to €4,229
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 | €485,630 | €838,687 | +€353,057 | +72.7% |
| Fixed assets | 21/28 | €178,068 | €818,068 | +€640,000 | +359% |
| Tangible fixed assets | 22/27 | €178,068 | €818,068 | +€640,000 | +359% |
| Land and buildings | 22 | €178,068 | €818,068 | +€640,000 | +359% |
| Current assets | 29/58 | €307,562 | €20,619 | -€286,943 | -93.3% |
| Amounts receivable within one year | 40/41 | €0 | €2,941 | +€2,941 | |
| Other amounts receivable | 41 | €0 | €2,941 | +€2,941 | |
| Cash at bank and in hand | 54/58 | €288,681 | €17,678 | -€271,004 | -93.9% |
| Deferred charges and accrued income | 490/1 | €18,880 | €0 | -€18,880 | -100% |
| Total equity and liabilities | 10/49 | €485,630 | €838,687 | +€353,057 | +72.7% |
| Equity | 10/15 | €478,218 | €430,092 | -€48,126 | -10.1% |
| Contributions | 10/11 | €191,498 | €191,498 | = | 0.0% |
| Capital | 10 | €107,834 | €107,834 | = | 0.0% |
| Issued capital | 100 | €107,834 | €107,834 | = | 0.0% |
| Contributions outside capital | 11 | €83,664 | €83,664 | = | 0.0% |
| Share premium | 1100/10 | €83,664 | €83,664 | = | 0.0% |
| Reserves | 13 | €15,483 | €15,483 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,783 | €10,783 | = | 0.0% |
| Legal reserve | 130 | €10,783 | €10,783 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,700 | €4,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,237 | €223,111 | -€48,126 | -17.7% |
| Amounts payable | 17/49 | €7,412 | €408,595 | +€401,183 | +5,413% |
| Amounts payable after more than one year | 17 | - | €255,000 | +€255,000 | |
| Financial debts | 170/4 | - | €255,000 | +€255,000 | |
| Amounts payable within one year | 42/48 | €7,412 | €153,595 | +€146,183 | +1,972% |
| Current portion of amounts payable after more than one year | 42 | - | €36,000 | +€36,000 | |
| Trade debts | 44 | €0 | €5,936 | +€5,936 | |
| Suppliers | 440/4 | €0 | €5,936 | +€5,936 | |
| Taxes, remuneration and social security | 45 | €7,412 | €1,659 | -€5,753 | -77.6% |
| Taxes | 450/3 | €7,412 | €1,659 | -€5,753 | -77.6% |
| Other amounts payable | 47/48 | - | €110,000 | +€110,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €80,570 | +€80,570 | |
| Other operating charges | 640/8 | €2,612 | €2,830 | +€218 | +8.4% |
| Gross operating margin | 9900 | €41,638 | €36,365 | -€5,273 | -12.7% |
| Operating profit (loss) | 9901 | €39,026 | -€47,035 | -€86,061 | |
| Financial income | 75/76B | €18,880 | €3,138 | -€15,742 | -83.4% |
| Recurring financial income | 75 | €18,880 | €3,138 | -€15,742 | -83.4% |
| Financial charges | 65/66B | €84 | €4,229 | +€4,145 | +4,934% |
| Recurring financial charges | 65 | €84 | €4,229 | +€4,145 | +4,934% |
| Profit (loss) for the period before taxes | 9903 | €57,822 | -€48,126 | -€105,948 | |
| Income taxes | 67/77 | €14,757 | €0 | -€14,757 | -100% |
| Profit (loss) for the period | 9904 | €43,066 | -€48,126 | -€91,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,066 | -€48,126 | -€91,191 |
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 29 October 2026 via checked.be.