FERME DE LA ROUE: 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 ROUE
Largest movements
- Receivables within one year -€2,608
down €2,608 (-23.0%), from €11,357 to €8,749
of which Other amounts receivable: -€4,804
- Cash +€1,991
up €1,991 (+384%), from €519 to €2,510
mainly Other debts (+€25,566) and Depreciation (+€16,372)
- Other debts +€25,566
up €25,566 (+11.0%), from €231,488 to €257,054
- Profit (loss) carried forward -€24,200
down €24,200 (-18.0%), from -€134,450 to -€158,650
- Trade debts -€2,582
down €2,582 (-33.8%), from €7,643 to €5,061
- Gross operating margin +€5,187
up €5,187 (+46.3%), from -€11,206 to -€6,019
- Depreciation +€1,475
up €1,475 (+9.9%), from €14,898 to €16,372
- Financial charges -€378
down €378 (-20.0%), from €1,889 to €1,511
- Other operating charges +€149
up €149 (+100%), from €149 to €298
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 | €126,344 | €124,553 | -€1,790 | -1.4% |
| Fixed assets | 21/28 | €114,468 | €113,294 | -€1,174 | -1.0% |
| Tangible fixed assets | 22/27 | €114,218 | €113,044 | -€1,174 | -1.0% |
| Plant, machinery and equipment | 23 | €112,159 | €111,479 | -€680 | -0.6% |
| Furniture and vehicles | 24 | €2,059 | €1,565 | -€494 | -24.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €11,876 | €11,259 | -€616 | -5.2% |
| Amounts receivable within one year | 40/41 | €11,357 | €8,749 | -€2,608 | -23.0% |
| Trade receivables | 40 | €1,026 | €3,222 | +€2,196 | +214% |
| Other amounts receivable | 41 | €10,331 | €5,527 | -€4,804 | -46.5% |
| Cash at bank and in hand | 54/58 | €519 | €2,510 | +€1,991 | +384% |
| Total equity and liabilities | 10/49 | €126,344 | €124,553 | -€1,790 | -1.4% |
| Equity | 10/15 | -€113,990 | -€138,190 | -€24,200 | -21.2% |
| 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 | -€134,450 | -€158,650 | -€24,200 | -18.0% |
| Amounts payable | 17/49 | €240,334 | €262,743 | +€22,409 | +9.3% |
| Amounts payable within one year | 42/48 | €240,334 | €262,743 | +€22,409 | +9.3% |
| Trade debts | 44 | €7,643 | €5,061 | -€2,582 | -33.8% |
| Suppliers | 440/4 | €7,643 | €5,061 | -€2,582 | -33.8% |
| Taxes, remuneration and social security | 45 | €1,203 | €629 | -€575 | -47.8% |
| Taxes | 450/3 | €1,203 | €629 | -€575 | -47.8% |
| Other amounts payable | 47/48 | €231,488 | €257,054 | +€25,566 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,898 | €16,372 | +€1,475 | +9.9% |
| Other operating charges | 640/8 | €149 | €298 | +€149 | +100% |
| Gross operating margin | 9900 | -€11,206 | -€6,019 | +€5,187 | +46.3% |
| Operating profit (loss) | 9901 | -€26,253 | -€22,689 | +€3,564 | +13.6% |
| Financial charges | 65/66B | €1,889 | €1,511 | -€378 | -20.0% |
| Recurring financial charges | 65 | €1,889 | €1,511 | -€378 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,141 | -€24,200 | +€3,941 | +14.0% |
| Profit (loss) for the period | 9904 | -€28,141 | -€24,200 | +€3,941 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,141 | -€24,200 | +€3,941 | +14.0% |
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 31 October 2026 via checked.be.