FERME DE VISCOURT: 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 VISCOURT
Largest movements
- Tangible fixed assets -€43,153
down €43,153 (-37.3%), from €115,677 to €72,524
of which Leasing and similar rights: -€26,700
- Receivables within one year +€23,755
up €23,755 (+13.0%), from €182,810 to €206,566
of which Trade receivables: +€30,319
- Cash -€9,631
down €9,631 (-55.0%), from €17,511 to €7,880
mainly Receivables within one year (-€23,755) and Debts after one year (-€12,000)
- Debts after one year -€12,000
down €12,000 (-50.0%), from €24,000 to €12,000
- Trade debts -€7,633
down €7,633 (-64.2%), from €11,893 to €4,260
- Current portion of long-term debt -€6,667
down €6,667 (-35.7%), from €18,667 to €12,000
- Gross operating margin -€14,041
down €14,041 (-10.2%), from €138,056 to €124,015
- Depreciation -€13,784
down €13,784 (-24.2%), from €56,937 to €43,153
- Staff costs +€1,809
up €1,809 (+2.3%), from €79,150 to €80,959
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 | €322,188 | €293,775 | -€28,414 | -8.8% |
| Fixed assets | 21/28 | €115,677 | €72,524 | -€43,153 | -37.3% |
| Tangible fixed assets | 22/27 | €115,677 | €72,524 | -€43,153 | -37.3% |
| Plant, machinery and equipment | 23 | €62,277 | €45,824 | -€16,453 | -26.4% |
| Leasing and similar rights | 25 | €53,400 | €26,700 | -€26,700 | -50.0% |
| Current assets | 29/58 | €206,512 | €221,251 | +€14,739 | +7.1% |
| Stocks and contracts in progress | 3 | €3,166 | €2,957 | -€209 | -6.6% |
| Stocks | 30/36 | €3,166 | €2,957 | -€209 | -6.6% |
| Amounts receivable within one year | 40/41 | €182,810 | €206,566 | +€23,755 | +13.0% |
| Trade receivables | 40 | €176,225 | €206,543 | +€30,319 | +17.2% |
| Other amounts receivable | 41 | €6,585 | €22 | -€6,563 | -99.7% |
| Cash at bank and in hand | 54/58 | €17,511 | €7,880 | -€9,631 | -55.0% |
| Deferred charges and accrued income | 490/1 | €3,024 | €3,848 | +€824 | +27.2% |
| Total equity and liabilities | 10/49 | €322,188 | €293,775 | -€28,414 | -8.8% |
| Equity | 10/15 | €251,344 | €248,554 | -€2,790 | -1.1% |
| Contributions | 10/11 | €129,673 | €129,673 | = | 0.0% |
| Reserves | 13 | €117,670 | €117,670 | = | 0.0% |
| Non-distributable reserves | 130/1 | €70,917 | €70,917 | = | 0.0% |
| Reserves not available under the articles | 1311 | €70,917 | €70,917 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,753 | €36,753 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,001 | €1,212 | -€2,790 | -69.7% |
| Amounts payable | 17/49 | €70,844 | €45,220 | -€25,624 | -36.2% |
| Amounts payable after more than one year | 17 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Financial debts | 170/4 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Amounts payable within one year | 42/48 | €43,378 | €27,746 | -€15,632 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €18,667 | €12,000 | -€6,667 | -35.7% |
| Trade debts | 44 | €11,893 | €4,260 | -€7,633 | -64.2% |
| Suppliers | 440/4 | €11,893 | €4,260 | -€7,633 | -64.2% |
| Taxes, remuneration and social security | 45 | €11,066 | €11,485 | +€419 | +3.8% |
| Taxes | 450/3 | €93 | €1,788 | +€1,695 | +1,824% |
| Remuneration and social security | 454/9 | €10,973 | €9,698 | -€1,275 | -11.6% |
| Other amounts payable | 47/48 | €1,752 | - | -€1,752 | |
| Accrued charges and deferred income | 492/3 | €3,466 | €5,475 | +€2,008 | +57.9% |
| Remuneration, social security and pensions | 62 | €79,150 | €80,959 | +€1,809 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,937 | €43,153 | -€13,784 | -24.2% |
| Other operating charges | 640/8 | €563 | €1,024 | +€461 | +82.0% |
| Gross operating margin | 9900 | €138,056 | €124,015 | -€14,041 | -10.2% |
| Operating profit (loss) | 9901 | €1,406 | -€1,121 | -€2,527 | |
| Financial income | 75/76B | €43 | €30 | -€12 | -29.2% |
| Recurring financial income | 75 | €43 | €30 | -€12 | -29.2% |
| Financial charges | 65/66B | €983 | €1,699 | +€717 | +72.9% |
| Recurring financial charges | 65 | €983 | €1,699 | +€717 | +72.9% |
| Profit (loss) for the period before taxes | 9903 | €467 | -€2,790 | -€3,256 | |
| Profit (loss) for the period | 9904 | €467 | -€2,790 | -€3,256 | |
| Profit (loss) for the period to be appropriated | 9905 | €467 | -€2,790 | -€3,256 |
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 30 October 2026 via checked.be.