FERME DE ROSTENNE: what changed
What changed
FERME DE ROSTENNE
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
€17,276
2024 · -€28,583+€45,860
Equity
€565,737
2024 · €551,507+€14,230
Cash
€249,781
2024 · €226,942+€22,839
Balance sheet total
€1.1m
2024 · €1.2m-€43,015
Largest movements
Assets
- Tangible fixed assets -€127,946
down €127,946 (-25.1%), from €509,030 to €381,084
of which Furniture and vehicles: -€77,983
- Stocks and contracts +€44,400
up €44,400 (+61.0%), from €72,750 to €117,150
- Intangible fixed assets -€39,683
down €39,683 (-16.7%), from €238,101 to €198,417
- Cash +€22,839
up €22,839 (+10.1%), from €226,942 to €249,781
mainly Depreciation (+€201,565) and Tax, wage and social debts (+€27,068)
- Deferred charges and accrued income +€22,473
up €22,473 (+60.2%), from €37,350 to €59,823
Equity and liabilities
- Debts after one year -€89,040
down €89,040 (-37.2%), from €239,351 to €150,311
- Tax, wage and social debts +€27,068
up €27,068 (+641%), from €4,226 to €31,294
of which Taxes: +€27,898
- Reserves +€16,334
up €16,334 (+5.3%), from €306,294 to €322,627
of which Distributable reserves: +€28,000
Income statement
- Gross operating margin +€57,955
up €57,955 (+26.8%), from €216,155 to €274,109
- Depreciation +€18,411
up €18,411 (+10.1%), from €183,154 to €201,565
- Staff costs -€10,123
down €10,123 (-28.8%), from €35,171 to €25,048
- Taxes +€6,806
up €6,806 (+32.1%), from €21,232 to €28,038
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
-€28,583
Gross operating margin
+€57,955
Staff costs
+€10,123
Depreciation
-€18,411
Other operating charges
-€601
Financial income
+€2,443
Financial charges
+€1,157
Taxes
-€6,806
Result 2025
€17,276
raises the resultlowers the result
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
+€168,129
Investment
-€51,817
Financing
-€93,474
Cash 2024
€226,942
From operations (derived)
+€168,129
Net result for the year
+€17,276
Depreciation
+€201,565
Stocks and contracts
-€44,400
Receivables within one year
-€17,022
Deferred charges and accrued income
-€22,473
Provisions
-€6,514
Trade debts
+€8,078
Tax, wage and social debts
+€27,068
Other debts
-€712
Accrued charges and deferred income
+€5,263
Investment (derived)
-€51,817
Investment in fixed assets (net)
-€51,817
Financing
-€93,474
Debts after one year
-€89,040
Current portion of long-term debt
-€1,387
Contributions, distributions and other
-€3,047
Cash 2025
€249,781
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,159,927 | €1,116,912 | -€43,015 | -3.7% |
| Fixed assets | 21/28 | €765,615 | €615,867 | -€149,749 | -19.6% |
| Intangible fixed assets | 21 | €238,101 | €198,417 | -€39,683 | -16.7% |
| Tangible fixed assets | 22/27 | €509,030 | €381,084 | -€127,946 | -25.1% |
| Land and buildings | 22 | €141,105 | €101,794 | -€39,311 | -27.9% |
| Plant, machinery and equipment | 23 | €130,606 | €119,954 | -€10,652 | -8.2% |
| Furniture and vehicles | 24 | €237,319 | €159,336 | -€77,983 | -32.9% |
| Financial fixed assets | 28 | €18,485 | €36,366 | +€17,881 | +96.7% |
| Current assets | 29/58 | €394,312 | €501,046 | +€106,734 | +27.1% |
| Stocks and contracts in progress | 3 | €72,750 | €117,150 | +€44,400 | +61.0% |
| Stocks | 30/36 | €72,750 | €117,150 | +€44,400 | +61.0% |
| Amounts receivable within one year | 40/41 | €43,387 | €60,409 | +€17,022 | +39.2% |
| Trade receivables | 40 | €19,919 | €57,876 | +€37,957 | +191% |
| Other amounts receivable | 41 | €23,468 | €2,533 | -€20,935 | -89.2% |
| Current investments | 50/53 | €13,883 | €13,883 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €226,942 | €249,781 | +€22,839 | +10.1% |
| Deferred charges and accrued income | 490/1 | €37,350 | €59,823 | +€22,473 | +60.2% |
| Total equity and liabilities | 10/49 | €1,159,927 | €1,116,912 | -€43,015 | -3.7% |
| Equity | 10/15 | €551,507 | €565,737 | +€14,230 | +2.6% |
| Contributions | 10/11 | €110,843 | €110,843 | = | 0.0% |
| Reserves | 13 | €306,294 | €322,627 | +€16,334 | +5.3% |
| Tax-exempt reserves | 132 | €86,294 | €74,627 | -€11,666 | -13.5% |
| Distributable reserves | 133 | €220,000 | €248,000 | +€28,000 | +12.7% |
| Profit (loss) carried forward | 14 | €109,998 | €110,940 | +€943 | +0.9% |
| Investment grants | 15 | €24,373 | €21,326 | -€3,047 | -12.5% |
| Provisions and deferred taxes | 16 | €28,182 | €21,668 | -€6,514 | -23.1% |
| Deferred taxes | 168 | €28,182 | €21,668 | -€6,514 | -23.1% |
| Amounts payable | 17/49 | €580,238 | €529,507 | -€50,731 | -8.7% |
| Amounts payable after more than one year | 17 | €239,351 | €150,311 | -€89,040 | -37.2% |
| Financial debts | 170/4 | €239,351 | €150,311 | -€89,040 | -37.2% |
| Amounts payable within one year | 42/48 | €312,089 | €345,136 | +€33,047 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €90,427 | €89,040 | -€1,387 | -1.5% |
| Trade debts | 44 | €100,095 | €108,173 | +€8,078 | +8.1% |
| Suppliers | 440/4 | €100,095 | €108,173 | +€8,078 | +8.1% |
| Taxes, remuneration and social security | 45 | €4,226 | €31,294 | +€27,068 | +641% |
| Taxes | 450/3 | €206 | €28,104 | +€27,898 | +13,565% |
| Remuneration and social security | 454/9 | €4,020 | €3,190 | -€830 | -20.6% |
| Other amounts payable | 47/48 | €117,341 | €116,630 | -€712 | -0.6% |
| Accrued charges and deferred income | 492/3 | €28,798 | €34,060 | +€5,263 | +18.3% |
| Remuneration, social security and pensions | 62 | €35,171 | €25,048 | -€10,123 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,154 | €201,565 | +€18,411 | +10.1% |
| Other operating charges | 640/8 | €6,863 | €7,465 | +€601 | +8.8% |
| Gross operating margin | 9900 | €216,155 | €274,109 | +€57,955 | +26.8% |
| Operating profit (loss) | 9901 | -€9,034 | €40,031 | +€49,065 | |
| Financial income | 75/76B | €4,549 | €6,992 | +€2,443 | +53.7% |
| Recurring financial income | 75 | €4,549 | €3,827 | -€722 | -15.9% |
| Non-recurring financial income | 76B | - | €3,165 | +€3,165 | |
| Financial charges | 65/66B | €9,380 | €8,223 | -€1,157 | -12.3% |
| Recurring financial charges | 65 | €9,380 | €8,223 | -€1,157 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,865 | €38,800 | +€52,665 | |
| Transfer from deferred taxes | 780 | €6,514 | €6,514 | = | 0.0% |
| Income taxes | 67/77 | €21,232 | €28,038 | +€6,806 | +32.1% |
| Profit (loss) for the period | 9904 | -€28,583 | €17,276 | +€45,860 | |
| Transfer from tax-exempt reserves | 789 | €11,666 | €11,666 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,917 | €28,943 | +€45,860 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.