FERME DE LA BOURLOTTE: what changed
FERME DE LA BOURLOTTE
Largest movements
- Tangible fixed assets -€24,892
down €24,892 (-13.6%), from €182,699 to €157,807
of which Furniture and vehicles: -€21,829
- Cash -€5,797
down €5,797 (-10.0%), from €58,112 to €52,314
mainly Other debts (-€31,175) and Contributions, distributions and other (-€10,000)
- Other debts -€31,175
down €31,175 (-19.8%), from €157,181 to €126,006
- Trade debts +€10,019
up €10,019 (+37.7%), from €26,548 to €36,566
- Reserves -€4,500
down €4,500 (-4.2%), from €106,700 to €102,200
of which Distributable reserves: -€4,500
- Tax, wage and social debts -€3,432
down €3,432 (-37.2%), from €9,236 to €5,804
- Gross operating margin -€23,325
down €23,325 (-38.3%), from €60,924 to €37,599
- Depreciation -€6,168
down €6,168 (-18.2%), from €33,896 to €27,728
- Taxes -€5,682
down €5,682 (-60.9%), from €9,325 to €3,644
- Other operating charges -€1,036
down €1,036 (-60.9%), from €1,702 to €666
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,823 | €303,771 | -€29,052 | -8.7% |
| Fixed assets | 21/28 | €234,406 | €207,956 | -€26,450 | -11.3% |
| Intangible fixed assets | 21 | €5,278 | €3,719 | -€1,559 | -29.5% |
| Tangible fixed assets | 22/27 | €182,699 | €157,807 | -€24,892 | -13.6% |
| Land and buildings | 22 | €16,708 | €14,191 | -€2,517 | -15.1% |
| Plant, machinery and equipment | 23 | €1,635 | €1,088 | -€546 | -33.4% |
| Furniture and vehicles | 24 | €164,356 | €142,528 | -€21,829 | -13.3% |
| Financial fixed assets | 28 | €46,429 | €46,429 | = | 0.0% |
| Current assets | 29/58 | €98,417 | €95,816 | -€2,601 | -2.6% |
| Stocks and contracts in progress | 3 | €11,308 | €13,990 | +€2,682 | +23.7% |
| Stocks | 30/36 | €11,308 | €13,990 | +€2,682 | +23.7% |
| Amounts receivable within one year | 40/41 | €26,664 | €26,036 | -€628 | -2.4% |
| Trade receivables | 40 | €26,619 | €26,036 | -€583 | -2.2% |
| Other amounts receivable | 41 | €45 | - | -€45 | |
| Cash at bank and in hand | 54/58 | €58,112 | €52,314 | -€5,797 | -10.0% |
| Deferred charges and accrued income | 490/1 | €2,333 | €3,475 | +€1,142 | +48.9% |
| Total equity and liabilities | 10/49 | €332,823 | €303,771 | -€29,052 | -8.7% |
| Equity | 10/15 | €139,859 | €135,395 | -€4,463 | -3.2% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €106,700 | €102,200 | -€4,500 | -4.2% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,600 | €3,600 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €95,500 | -€4,500 | -4.5% |
| Profit (loss) carried forward | 14 | €2,159 | €2,195 | +€37 | +1.7% |
| Amounts payable | 17/49 | €192,964 | €168,376 | -€24,588 | -12.7% |
| Amounts payable within one year | 42/48 | €192,964 | €168,376 | -€24,588 | -12.7% |
| Trade debts | 44 | €26,548 | €36,566 | +€10,019 | +37.7% |
| Suppliers | 440/4 | €26,548 | €36,566 | +€10,019 | +37.7% |
| Taxes, remuneration and social security | 45 | €9,236 | €5,804 | -€3,432 | -37.2% |
| Taxes | 450/3 | €9,236 | €5,804 | -€3,432 | -37.2% |
| Other amounts payable | 47/48 | €157,181 | €126,006 | -€31,175 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,896 | €27,728 | -€6,168 | -18.2% |
| Other operating charges | 640/8 | €1,702 | €666 | -€1,036 | -60.9% |
| Gross operating margin | 9900 | €60,924 | €37,599 | -€23,325 | -38.3% |
| Operating profit (loss) | 9901 | €25,326 | €9,205 | -€16,121 | -63.7% |
| Financial income | 75/76B | €482 | €122 | -€360 | -74.6% |
| Recurring financial income | 75 | €482 | €122 | -€360 | -74.6% |
| Financial charges | 65/66B | €147 | €147 | +€0 | +0.1% |
| Recurring financial charges | 65 | €147 | €147 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €25,661 | €9,180 | -€16,481 | -64.2% |
| Income taxes | 67/77 | €9,325 | €3,644 | -€5,682 | -60.9% |
| Profit (loss) for the period | 9904 | €16,336 | €5,537 | -€10,799 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,336 | €5,537 | -€10,799 | -66.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.