FERME DE ROSELIES: what changed
What changed
FERME DE ROSELIES
NACE 46.311, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€77,827
2024 · €119,754-€41,927
Equity
€826,990
2024 · €749,163+€77,827
Cash
€13,811
2024 · €190,632-€176,821
Balance sheet total
€2.2m
2024 · €1.9m+€347,383
Largest movements
Assets
- Stocks and contracts +€357,198
up €357,198 (+56.5%), from €632,321 to €989,519
- Cash -€176,821
down €176,821 (-92.8%), from €190,632 to €13,811
mainly Stocks and contracts (-€357,198) and Investment in fixed assets (net) (-€181,140)
- Receivables within one year +€90,157
up €90,157 (+108%), from €83,228 to €173,385
of which Trade receivables: +€155,447
- Tangible fixed assets +€76,247
up €76,247 (+7.8%), from €976,996 to €1.1m
of which Plant, machinery and equipment: +€107,548
Equity and liabilities
- Trade debts +€347,946
up €347,946 (+68.7%), from €506,525 to €854,471
- Debts after one year -€85,059
down €85,059 (-16.1%), from €529,812 to €444,754
- Profit (loss) carried forward +€82,176
up €82,176 (+11.8%), from €697,681 to €779,857
Income statement
- Depreciation +€41,466
up €41,466 (+65.4%), from €63,427 to €104,893
- Gross operating margin -€11,944
down €11,944 (-4.8%), from €249,574 to €237,630
- Financial charges +€3,758
up €3,758 (+72.1%), from €5,212 to €8,970
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.
Result 2024
€119,754
Gross operating margin
-€11,944
Staff costs
+€536
Depreciation
-€41,466
Other operating charges
+€839
Financial charges
-€3,758
Taxes
-€1,724
Deferred taxes and other
+€15,589
Result 2025
€77,827
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€88,938
Investment
-€181,140
Financing
-€84,619
Cash 2024
€190,632
From operations (derived)
+€88,938
Net result for the year
+€77,827
Depreciation
+€104,893
Stocks and contracts
-€357,198
Receivables within one year
-€90,157
Smaller working-capital items
-€166
Provisions
-€1,450
Trade debts
+€347,946
Tax, wage and social debts
+€7,244
Investment (derived)
-€181,140
Investment in fixed assets (net)
-€181,140
Financing
-€84,619
Debts after one year
-€85,059
Current portion of long-term debt
+€440
Cash 2025
€13,811
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,888,370 | €2,235,753 | +€347,383 | +18.4% |
| Fixed assets | 21/28 | €977,046 | €1,053,293 | +€76,247 | +7.8% |
| Tangible fixed assets | 22/27 | €976,996 | €1,053,243 | +€76,247 | +7.8% |
| Land and buildings | 22 | €577,080 | €545,434 | -€31,646 | -5.5% |
| Plant, machinery and equipment | 23 | €399,917 | €507,465 | +€107,548 | +26.9% |
| Furniture and vehicles | 24 | - | €345 | +€345 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €911,324 | €1,182,460 | +€271,135 | +29.8% |
| Stocks and contracts in progress | 3 | €632,321 | €989,519 | +€357,198 | +56.5% |
| Stocks | 30/36 | €632,321 | €989,519 | +€357,198 | +56.5% |
| Amounts receivable within one year | 40/41 | €83,228 | €173,385 | +€90,157 | +108% |
| Trade receivables | 40 | €728 | €156,175 | +€155,447 | +21,365% |
| Other amounts receivable | 41 | €82,501 | €17,211 | -€65,290 | -79.1% |
| Cash at bank and in hand | 54/58 | €190,632 | €13,811 | -€176,821 | -92.8% |
| Deferred charges and accrued income | 490/1 | €5,143 | €5,744 | +€601 | +11.7% |
| Total equity and liabilities | 10/49 | €1,888,370 | €2,235,753 | +€347,383 | +18.4% |
| Equity | 10/15 | €749,163 | €826,990 | +€77,827 | +10.4% |
| Contributions | 10/11 | €9,064 | €9,064 | = | 0.0% |
| Reserves | 13 | €42,419 | €38,070 | -€4,349 | -10.3% |
| Tax-exempt reserves | 132 | €42,419 | €38,070 | -€4,349 | -10.3% |
| Profit (loss) carried forward | 14 | €697,681 | €779,857 | +€82,176 | +11.8% |
| Provisions and deferred taxes | 16 | €14,140 | €12,690 | -€1,450 | -10.3% |
| Deferred taxes | 168 | €14,140 | €12,690 | -€1,450 | -10.3% |
| Amounts payable | 17/49 | €1,125,067 | €1,396,073 | +€271,006 | +24.1% |
| Amounts payable after more than one year | 17 | €529,812 | €444,754 | -€85,059 | -16.1% |
| Financial debts | 170/4 | €529,812 | €444,754 | -€85,059 | -16.1% |
| Amounts payable within one year | 42/48 | €595,255 | €951,319 | +€356,064 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | €84,619 | €85,059 | +€440 | +0.5% |
| Trade debts | 44 | €506,525 | €854,471 | +€347,946 | +68.7% |
| Suppliers | 440/4 | €506,525 | €854,471 | +€347,946 | +68.7% |
| Taxes, remuneration and social security | 45 | €3,235 | €10,478 | +€7,244 | +224% |
| Taxes | 450/3 | €1,666 | €8,407 | +€6,741 | +405% |
| Remuneration and social security | 454/9 | €1,568 | €2,071 | +€503 | +32.1% |
| Other amounts payable | 47/48 | €877 | €1,311 | +€435 | +49.6% |
| Remuneration, social security and pensions | 62 | €17,697 | €17,161 | -€536 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,427 | €104,893 | +€41,466 | +65.4% |
| Other operating charges | 640/8 | €2,661 | €1,822 | -€839 | -31.5% |
| Gross operating margin | 9900 | €249,574 | €237,630 | -€11,944 | -4.8% |
| Operating profit (loss) | 9901 | €165,789 | €113,754 | -€52,035 | -31.4% |
| Financial charges | 65/66B | €5,212 | €8,970 | +€3,758 | +72.1% |
| Recurring financial charges | 65 | €5,212 | €8,970 | +€3,758 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €160,577 | €104,784 | -€55,793 | -34.7% |
| Transfer from deferred taxes | 780 | €357 | €1,450 | +€1,092 | +306% |
| Transfer to deferred taxes | 680 | €14,497 | - | -€14,497 | |
| Income taxes | 67/77 | €26,683 | €28,407 | +€1,724 | +6.5% |
| Profit (loss) for the period | 9904 | €119,754 | €77,827 | -€41,927 | -35.0% |
| Transfer from tax-exempt reserves | 789 | €1,072 | €4,349 | +€3,277 | +306% |
| Transfer to tax-exempt reserves | 689 | €43,490 | - | -€43,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,335 | €82,176 | +€4,840 | +6.3% |
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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.