FERME DE LA LISBECQ: what changed
FERME DE LA LISBECQ
Largest movements
- Receivables within one year +€136,146
up €136,146 (+2,099%), from €6,486 to €142,632
of which Trade receivables: +€132,091
- Tangible fixed assets -€59,123
down €59,123 (-63.7%), from €92,874 to €33,750
of which Leasing and similar rights: -€49,361
- Cash +€14,658
up €14,658 (+146%), from €10,049 to €24,707
mainly Trade debts (+€133,822) and Investment in fixed assets (net) (+€41,311)
- Stocks and contracts +€10,047
up €10,047 (+296%), from €3,390 to €13,437
- Trade debts +€133,822
up €133,822 (+356%), from €37,565 to €171,386
- Debts after one year -€36,441
no longer reported in 2025 (was €36,441)
- Current portion of long-term debt -€13,421
no longer reported in 2025 (was €13,421)
- Profit (loss) carried forward +€11,380
up €11,380 (+93.0%), from -€12,232 to -€852
- Accrued charges and deferred income +€3,875
up €3,875 (+98.2%), from €3,946 to €7,821
- Gross operating margin -€13,929
down €13,929 (-26.7%), from €52,137 to €38,209
- Depreciation -€13,793
down €13,793 (-43.6%), from €31,605 to €17,812
- Other operating charges +€5,394
up €5,394 (+384%), from €1,404 to €6,797
- Taxes +€2,048
up €2,048 (+912%), from €225 to €2,273
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 | €115,654 | €215,367 | +€99,713 | +86.2% |
| Fixed assets | 21/28 | €92,874 | €33,750 | -€59,123 | -63.7% |
| Tangible fixed assets | 22/27 | €92,874 | €33,750 | -€59,123 | -63.7% |
| Land and buildings | 22 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Plant, machinery and equipment | 23 | €20,427 | €19,071 | -€1,356 | -6.6% |
| Furniture and vehicles | 24 | €8,085 | €4,679 | -€3,406 | -42.1% |
| Leasing and similar rights | 25 | €49,361 | - | -€49,361 | |
| Current assets | 29/58 | €22,780 | €181,617 | +€158,837 | +697% |
| Stocks and contracts in progress | 3 | €3,390 | €13,437 | +€10,047 | +296% |
| Stocks | 30/36 | €3,390 | €13,437 | +€10,047 | +296% |
| Amounts receivable within one year | 40/41 | €6,486 | €142,632 | +€136,146 | +2,099% |
| Trade receivables | 40 | €2,102 | €134,193 | +€132,091 | +6,284% |
| Other amounts receivable | 41 | €4,384 | €8,439 | +€4,055 | +92.5% |
| Cash at bank and in hand | 54/58 | €10,049 | €24,707 | +€14,658 | +146% |
| Deferred charges and accrued income | 490/1 | €2,856 | €841 | -€2,015 | -70.6% |
| Total equity and liabilities | 10/49 | €115,654 | €215,367 | +€99,713 | +86.2% |
| Equity | 10/15 | €8,228 | €19,608 | +€11,380 | +138% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,232 | -€852 | +€11,380 | +93.0% |
| Amounts payable | 17/49 | €107,426 | €195,759 | +€88,333 | +82.2% |
| Amounts payable after more than one year | 17 | €36,441 | - | -€36,441 | |
| Financial debts | 170/4 | €36,441 | - | -€36,441 | |
| Amounts payable within one year | 42/48 | €67,038 | €187,938 | +€120,900 | +180% |
| Current portion of amounts payable after more than one year | 42 | €13,421 | - | -€13,421 | |
| Trade debts | 44 | €37,565 | €171,386 | +€133,822 | +356% |
| Suppliers | 440/4 | €37,565 | €171,386 | +€133,822 | +356% |
| Taxes, remuneration and social security | 45 | €4,464 | €4,963 | +€499 | +11.2% |
| Taxes | 450/3 | €1,664 | €4,963 | +€3,299 | +198% |
| Remuneration and social security | 454/9 | €2,800 | - | -€2,800 | |
| Other amounts payable | 47/48 | €11,589 | €11,589 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,946 | €7,821 | +€3,875 | +98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,605 | €17,812 | -€13,793 | -43.6% |
| Other operating charges | 640/8 | €1,404 | €6,797 | +€5,394 | +384% |
| Gross operating margin | 9900 | €52,137 | €38,209 | -€13,929 | -26.7% |
| Operating profit (loss) | 9901 | €19,128 | €13,599 | -€5,529 | -28.9% |
| Financial income | 75/76B | €0 | €223 | +€222 | +58,508% |
| Recurring financial income | 75 | €0 | €223 | +€222 | +58,508% |
| Financial charges | 65/66B | €664 | €169 | -€494 | -74.5% |
| Recurring financial charges | 65 | €664 | €169 | -€494 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €18,465 | €13,653 | -€4,812 | -26.1% |
| Income taxes | 67/77 | €225 | €2,273 | +€2,048 | +912% |
| Profit (loss) for the period | 9904 | €18,240 | €11,380 | -€6,860 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,240 | €11,380 | -€6,860 | -37.6% |
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 2 November 2026 via checked.be.