FERME DE PLOMCOT: what changed
Two fiscal 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 PLOMCOT
Largest movements
- Receivables within one year +€514,834
up €514,834 (+28.5%), from €1.8m to €2.3m
of which Trade receivables: +€333,205
- Cash +€358,299
up €358,299 (+18.7%), from €1.9m to €2.3m
mainly Other debts (+€880,413) and Net result for the year (+€453,660)
- Tangible fixed assets -€114,816
down €114,816 (-2.9%), from €4.0m to €3.9m
of which Assets under construction and advance payments: -€522,228
- Other debts +€880,413
up €880,413 (+78.3%), from €1.1m to €2.0m
- Debts after one year -€256,675
down €256,675 (-8.0%), from €3.2m to €3.0m
- Profit (loss) carried forward +€256,666
up €256,666 (+38.8%), from €660,759 to €917,425
- Trade debts -€222,541
down €222,541 (-9.3%), from €2.4m to €2.2m
- Reserves +€196,994
up €196,994 (+33.6%), from €586,331 to €783,325
of which Distributable reserves: +€200,000
- Write-downs -€893,823
down €893,823, from €394,291 to -€499,532
- Gross operating margin -€863,694
down €863,694 (-51.0%), from €1.7m to €829,580
- Staff costs +€114,082
up €114,082 (+61.2%), from €186,284 to €300,366
- Financial charges +€52,508
up €52,508 (+40.2%), from €130,619 to €183,127
- Taxes -€31,780
down €31,780 (-14.3%), from €222,433 to €190,653
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.
Cash bridge derived
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 | €8,867,434 | €9,706,129 | +€838,695 | +9.5% |
| Fixed assets | 21/28 | €4,754,800 | €4,628,652 | -€126,148 | -2.7% |
| Intangible fixed assets | 21 | €184,113 | €172,782 | -€11,331 | -6.2% |
| Tangible fixed assets | 22/27 | €3,985,213 | €3,870,397 | -€114,816 | -2.9% |
| Land and buildings | 22 | €2,613,293 | €3,094,967 | +€481,674 | +18.4% |
| Plant, machinery and equipment | 23 | €701,858 | €661,394 | -€40,464 | -5.8% |
| Furniture and vehicles | 24 | €147,834 | €114,035 | -€33,799 | -22.9% |
| Assets under construction and advance payments | 27 | €522,228 | - | -€522,228 | |
| Financial fixed assets | 28 | €585,474 | €585,474 | -€0 | 0.0% |
| Current assets | 29/58 | €4,112,634 | €5,077,477 | +€964,843 | +23.5% |
| Stocks and contracts in progress | 3 | €378,169 | €466,056 | +€87,887 | +23.2% |
| Stocks | 30/36 | €378,169 | €466,056 | +€87,887 | +23.2% |
| Amounts receivable within one year | 40/41 | €1,806,309 | €2,321,143 | +€514,834 | +28.5% |
| Trade receivables | 40 | €1,717,582 | €2,050,787 | +€333,205 | +19.4% |
| Other amounts receivable | 41 | €88,727 | €270,356 | +€181,629 | +204.7% |
| Cash at bank and in hand | 54/58 | €1,917,307 | €2,275,606 | +€358,299 | +18.7% |
| Deferred charges and accrued income | 490/1 | €10,849 | €14,673 | +€3,824 | +35.2% |
| Total equity and liabilities | 10/49 | €8,867,434 | €9,706,129 | +€838,695 | +9.5% |
| Equity | 10/15 | €1,497,090 | €1,950,750 | +€453,660 | +30.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €586,331 | €783,325 | +€196,994 | +33.6% |
| Tax-exempt reserves | 132 | €41,331 | €38,325 | -€3,006 | -7.3% |
| Distributable reserves | 133 | €545,000 | €745,000 | +€200,000 | +36.7% |
| Profit (loss) carried forward | 14 | €660,759 | €917,425 | +€256,666 | +38.8% |
| Provisions and deferred taxes | 16 | €10,592 | €9,822 | -€770 | -7.3% |
| Deferred taxes | 168 | €10,592 | €9,822 | -€770 | -7.3% |
| Amounts payable | 17/49 | €7,359,752 | €7,745,557 | +€385,805 | +5.2% |
| Amounts payable after more than one year | 17 | €3,212,692 | €2,956,017 | -€256,675 | -8.0% |
| Financial debts | 170/4 | €3,212,692 | €2,956,017 | -€256,675 | -8.0% |
| Amounts payable within one year | 42/48 | €4,010,817 | €4,633,430 | +€622,613 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €282,550 | €266,900 | -€15,650 | -5.5% |
| Trade debts | 44 | €2,392,522 | €2,169,981 | -€222,541 | -9.3% |
| Suppliers | 440/4 | €2,392,522 | €2,169,981 | -€222,541 | -9.3% |
| Advances received on contracts in progress | 46 | €10,000 | €16,000 | +€6,000 | +60.0% |
| Taxes, remuneration and social security | 45 | €201,124 | €175,515 | -€25,609 | -12.7% |
| Taxes | 450/3 | €172,490 | €137,384 | -€35,106 | -20.4% |
| Remuneration and social security | 454/9 | €28,634 | €38,131 | +€9,497 | +33.2% |
| Other amounts payable | 47/48 | €1,124,621 | €2,005,034 | +€880,413 | +78.3% |
| Accrued charges and deferred income | 492/3 | €136,243 | €156,110 | +€19,867 | +14.6% |
| Remuneration, social security and pensions | 62 | €186,284 | €300,366 | +€114,082 | +61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216,990 | €201,906 | -€15,084 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €394,291 | -€499,532 | -€893,823 | |
| Other operating charges | 640/8 | €15,016 | €17,121 | +€2,105 | +14.0% |
| Non-recurring operating charges | 66A | - | €328 | +€328 | |
| Gross operating margin | 9900 | €1,693,274 | €829,580 | -€863,694 | -51.0% |
| Operating profit (loss) | 9901 | €880,693 | €809,391 | -€71,302 | -8.1% |
| Financial income | 75/76B | €19,412 | €17,278 | -€2,134 | -11.0% |
| Recurring financial income | 75 | €15,445 | €17,278 | +€1,833 | +11.9% |
| Non-recurring financial income | 76B | €3,967 | - | -€3,967 | |
| Financial charges | 65/66B | €130,619 | €183,127 | +€52,508 | +40.2% |
| Recurring financial charges | 65 | €130,619 | €183,127 | +€52,508 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €769,486 | €643,542 | -€125,944 | -16.4% |
| Transfer from deferred taxes | 780 | €771 | €770 | -€1 | -0.1% |
| Income taxes | 67/77 | €222,433 | €190,653 | -€31,780 | -14.3% |
| Profit (loss) for the period | 9904 | €547,824 | €453,660 | -€94,164 | -17.2% |
| Transfer from tax-exempt reserves | 789 | €3,005 | €3,005 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €550,829 | €456,665 | -€94,164 | -17.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.