FERME DE ROCHEE: 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 ROCHEE
Largest movements
- Cash +€212,447
up €212,447 (+400%), from €53,096 to €265,542
mainly Depreciation (+€103,687) and Other debts (+€92,421)
- Stocks and contracts -€88,217
down €88,217 (-56.2%), from €157,051 to €68,834
- Financial fixed assets +€27,500
up €27,500 (+15.6%), from €176,507 to €204,007
- Other debts +€92,421
up €92,421 (+83.5%), from €110,721 to €203,142
- Debts after one year -€38,143
down €38,143 (-28.0%), from €136,429 to €98,286
- Accrued charges and deferred income +€33,807
up €33,807 (+42.3%), from €79,902 to €113,709
- Trade debts +€15,689
up €15,689 (+15.1%), from €103,926 to €119,614
- Tax, wage and social debts +€15,674
up €15,674 (+330%), from €4,750 to €20,424
- Gross operating margin +€26,047
up €26,047 (+24.8%), from €105,139 to €131,186
- Financial charges +€7,488
up €7,488 (+72.9%), from €10,273 to €17,761
- Depreciation +€2,251
up €2,251 (+2.2%), from €101,436 to €103,687
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 | €998,762 | €1,129,762 | +€131,000 | +13.1% |
| Fixed assets | 21/28 | €574,223 | €588,403 | +€14,180 | +2.5% |
| Intangible fixed assets | 21 | €59,631 | €53,668 | -€5,963 | -10.0% |
| Tangible fixed assets | 22/27 | €338,086 | €330,729 | -€7,357 | -2.2% |
| Land and buildings | 22 | €6,740 | €1,911 | -€4,829 | -71.6% |
| Plant, machinery and equipment | 23 | €98,299 | €101,028 | +€2,729 | +2.8% |
| Furniture and vehicles | 24 | €233,046 | €227,789 | -€5,257 | -2.3% |
| Financial fixed assets | 28 | €176,507 | €204,007 | +€27,500 | +15.6% |
| Current assets | 29/58 | €424,539 | €541,360 | +€116,820 | +27.5% |
| Stocks and contracts in progress | 3 | €157,051 | €68,834 | -€88,217 | -56.2% |
| Stocks | 30/36 | €157,051 | €68,834 | -€88,217 | -56.2% |
| Amounts receivable within one year | 40/41 | €200,841 | €193,598 | -€7,243 | -3.6% |
| Trade receivables | 40 | €190,452 | €188,894 | -€1,558 | -0.8% |
| Other amounts receivable | 41 | €10,389 | €4,704 | -€5,685 | -54.7% |
| Cash at bank and in hand | 54/58 | €53,096 | €265,542 | +€212,447 | +400% |
| Deferred charges and accrued income | 490/1 | €13,551 | €13,385 | -€166 | -1.2% |
| Total equity and liabilities | 10/49 | €998,762 | €1,129,762 | +€131,000 | +13.1% |
| Equity | 10/15 | €494,471 | €502,878 | +€8,407 | +1.7% |
| Contributions | 10/11 | €41,350 | €41,350 | = | 0.0% |
| Reserves | 13 | €476,020 | €469,592 | -€6,429 | -1.4% |
| Tax-exempt reserves | 132 | €154,625 | €148,197 | -€6,429 | -4.2% |
| Distributable reserves | 133 | €321,395 | €321,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,899 | -€8,063 | +€14,836 | +64.8% |
| Provisions and deferred taxes | 16 | €10,708 | €8,566 | -€2,143 | -20.0% |
| Deferred taxes | 168 | €10,708 | €8,566 | -€2,143 | -20.0% |
| Amounts payable | 17/49 | €493,583 | €618,318 | +€124,736 | +25.3% |
| Amounts payable after more than one year | 17 | €136,429 | €98,286 | -€38,143 | -28.0% |
| Financial debts | 170/4 | €136,429 | €98,286 | -€38,143 | -28.0% |
| Amounts payable within one year | 42/48 | €277,253 | €406,324 | +€129,071 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €57,856 | €63,143 | +€5,287 | +9.1% |
| Trade debts | 44 | €103,926 | €119,614 | +€15,689 | +15.1% |
| Suppliers | 440/4 | €103,926 | €119,614 | +€15,689 | +15.1% |
| Taxes, remuneration and social security | 45 | €4,750 | €20,424 | +€15,674 | +330% |
| Taxes | 450/3 | €4,750 | €20,424 | +€15,674 | +330% |
| Other amounts payable | 47/48 | €110,721 | €203,142 | +€92,421 | +83.5% |
| Accrued charges and deferred income | 492/3 | €79,902 | €113,709 | +€33,807 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,436 | €103,687 | +€2,251 | +2.2% |
| Other operating charges | 640/8 | €5,160 | €3,876 | -€1,283 | -24.9% |
| Gross operating margin | 9900 | €105,139 | €131,186 | +€26,047 | +24.8% |
| Operating profit (loss) | 9901 | -€1,456 | €23,623 | +€25,079 | |
| Financial income | 75/76B | €904 | €403 | -€501 | -55.4% |
| Recurring financial income | 75 | €904 | €403 | -€501 | -55.4% |
| Financial charges | 65/66B | €10,273 | €17,761 | +€7,488 | +72.9% |
| Recurring financial charges | 65 | €10,273 | €17,761 | +€7,488 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,826 | €6,264 | +€17,090 | |
| Transfer from deferred taxes | 780 | €2,143 | €2,143 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€8,683 | €8,407 | +€17,090 | |
| Transfer from tax-exempt reserves | 789 | €6,429 | €6,429 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,254 | €14,836 | +€17,090 |
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 24 October 2026 via checked.be.