FERME DE LA COMMANDERIE: 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 COMMANDERIE
Largest movements
- Stocks and contracts +€73,612
up €73,612 (+13.7%), from €537,322 to €610,934
- Cash +€29,516
up €29,516 (+164%), from €18,008 to €47,524
mainly Depreciation (+€52,831) and Other debts (+€43,457)
- Other debts +€43,457
up €43,457 (+168%), from €25,916 to €69,373
- Reserves +€40,000
up €40,000 (+6.6%), from €608,170 to €648,170
of which Distributable reserves: +€40,000
- Tax, wage and social debts +€15,765
up €15,765 (+280%), from €5,640 to €21,406
- Current portion of long-term debt -€13,500
down €13,500 (-55.1%), from €24,500 to €11,000
- Debts after one year -€11,000
down €11,000 (-20.0%), from €55,000 to €44,000
- Gross operating margin +€43,680
up €43,680 (+58.0%), from €75,249 to €118,929
- Taxes +€18,059
up €18,059 (+547%), from €3,303 to €21,362
- Depreciation +€2,523
up €2,523 (+5.0%), from €50,308 to €52,831
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 | €852,399 | €934,274 | +€81,875 | +9.6% |
| Fixed assets | 21/28 | €263,879 | €247,425 | -€16,454 | -6.2% |
| Intangible fixed assets | 21 | €140,901 | €132,133 | -€8,768 | -6.2% |
| Tangible fixed assets | 22/27 | €122,862 | €115,176 | -€7,686 | -6.3% |
| Land and buildings | 22 | €28,592 | €21,361 | -€7,231 | -25.3% |
| Plant, machinery and equipment | 23 | €28,428 | €27,093 | -€1,336 | -4.7% |
| Furniture and vehicles | 24 | €64,290 | €63,388 | -€902 | -1.4% |
| Other tangible fixed assets | 26 | €1,551 | €1,235 | -€317 | -20.4% |
| Assets under construction and advance payments | 27 | - | €2,100 | +€2,100 | |
| Financial fixed assets | 28 | €116 | €116 | = | 0.0% |
| Current assets | 29/58 | €588,520 | €686,849 | +€98,329 | +16.7% |
| Stocks and contracts in progress | 3 | €537,322 | €610,934 | +€73,612 | +13.7% |
| Stocks | 30/36 | €537,322 | €610,934 | +€73,612 | +13.7% |
| Amounts receivable within one year | 40/41 | €21,672 | €15,900 | -€5,771 | -26.6% |
| Trade receivables | 40 | €19,384 | €14,160 | -€5,224 | -26.9% |
| Other amounts receivable | 41 | €2,288 | €1,741 | -€548 | -23.9% |
| Cash at bank and in hand | 54/58 | €18,008 | €47,524 | +€29,516 | +164% |
| Deferred charges and accrued income | 490/1 | €11,517 | €12,490 | +€973 | +8.4% |
| Total equity and liabilities | 10/49 | €852,399 | €934,274 | +€81,875 | +9.6% |
| Equity | 10/15 | €712,325 | €753,871 | +€41,546 | +5.8% |
| Contributions | 10/11 | €99,200 | €99,200 | = | 0.0% |
| Capital | 10 | €99,200 | €99,200 | = | 0.0% |
| Issued capital | 100 | €99,200 | €99,200 | = | 0.0% |
| Reserves | 13 | €608,170 | €648,170 | +€40,000 | +6.6% |
| Non-distributable reserves | 130/1 | €9,920 | €9,920 | = | 0.0% |
| Legal reserve | 130 | €9,920 | €9,920 | = | 0.0% |
| Tax-exempt reserves | 132 | €126,750 | €126,750 | = | 0.0% |
| Distributable reserves | 133 | €471,500 | €511,500 | +€40,000 | +8.5% |
| Profit (loss) carried forward | 14 | €4,955 | €6,501 | +€1,546 | +31.2% |
| Amounts payable | 17/49 | €140,074 | €180,404 | +€40,330 | +28.8% |
| Amounts payable after more than one year | 17 | €55,000 | €44,000 | -€11,000 | -20.0% |
| Financial debts | 170/4 | €55,000 | €44,000 | -€11,000 | -20.0% |
| Amounts payable within one year | 42/48 | €84,574 | €135,954 | +€51,380 | +60.8% |
| Current portion of amounts payable after more than one year | 42 | €24,500 | €11,000 | -€13,500 | -55.1% |
| Trade debts | 44 | €28,518 | €34,175 | +€5,658 | +19.8% |
| Suppliers | 440/4 | €28,518 | €34,175 | +€5,658 | +19.8% |
| Taxes, remuneration and social security | 45 | €5,640 | €21,406 | +€15,765 | +280% |
| Taxes | 450/3 | €5,640 | €21,406 | +€15,765 | +280% |
| Other amounts payable | 47/48 | €25,916 | €69,373 | +€43,457 | +168% |
| Accrued charges and deferred income | 492/3 | €500 | €450 | -€50 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,308 | €52,831 | +€2,523 | +5.0% |
| Other operating charges | 640/8 | €2,195 | €3,146 | +€952 | +43.4% |
| Gross operating margin | 9900 | €75,249 | €118,929 | +€43,680 | +58.0% |
| Operating profit (loss) | 9901 | €22,746 | €62,951 | +€40,206 | +177% |
| Financial income | 75/76B | €158 | €995 | +€837 | +531% |
| Recurring financial income | 75 | €158 | €995 | +€837 | +531% |
| Financial charges | 65/66B | €1,277 | €1,039 | -€238 | -18.6% |
| Recurring financial charges | 65 | €1,277 | €1,039 | -€238 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €21,627 | €62,907 | +€41,281 | +191% |
| Income taxes | 67/77 | €3,303 | €21,362 | +€18,059 | +547% |
| Profit (loss) for the period | 9904 | €18,324 | €41,546 | +€23,222 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €18,324 | €41,546 | +€23,222 | +127% |
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 15 October 2026 via checked.be.