FERME DE YERNEE: what changed
FERME DE YERNEE
Largest movements
- Tangible fixed assets +€240,447
up €240,447 (+136%), from €176,633 to €417,080
of which Assets under construction and advance payments: +€175,000
- Receivables within one year -€104,921
down €104,921 (-67.3%), from €155,891 to €50,970
of which Other amounts receivable: -€155,814
- Intangible fixed assets +€41,846
up €41,846 (+319%), from €13,120 to €54,966
- Cash -€12,442
down €12,442 (-46.3%), from €26,875 to €14,434
mainly Investment in fixed assets (net) (-€326,466) and Net result for the year (-€51,948)
- Other debts +€194,092
up €194,092 (+2,770%), from €7,008 to €201,100
- Profit (loss) carried forward -€51,948
down €51,948 (-137%), from -€37,945 to -€89,894
- Trade debts +€17,251
up €17,251 (+182%), from €9,484 to €26,735
- Depreciation +€24,227
up €24,227 (+116%), from €20,873 to €45,100
- Gross operating margin +€23,927
up €23,927, from -€7,753 to €16,174
- Staff costs +€18,184
new in 2025: €18,184
- Other operating charges -€7,181
down €7,181 (-69.4%), from €10,350 to €3,169
- Financial income -€1,605
down €1,605 (-100.0%), from €1,605 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €380,577 | €543,466 | +€162,889 | +42.8% |
| Formation expenses | 20 | €3,939 | €3,013 | -€927 | -23.5% |
| Fixed assets | 21/28 | €189,754 | €472,047 | +€282,293 | +149% |
| Intangible fixed assets | 21 | €13,120 | €54,966 | +€41,846 | +319% |
| Tangible fixed assets | 22/27 | €176,633 | €417,080 | +€240,447 | +136% |
| Land and buildings | 22 | €27,976 | €125,224 | +€97,248 | +348% |
| Plant, machinery and equipment | 23 | - | €1,599 | +€1,599 | |
| Furniture and vehicles | 24 | €148,657 | €115,257 | -€33,400 | -22.5% |
| Assets under construction and advance payments | 27 | - | €175,000 | +€175,000 | |
| Current assets | 29/58 | €186,884 | €68,407 | -€118,477 | -63.4% |
| Amounts receivable within one year | 40/41 | €155,891 | €50,970 | -€104,921 | -67.3% |
| Trade receivables | 40 | - | €50,893 | +€50,893 | |
| Other amounts receivable | 41 | €155,891 | €77 | -€155,814 | -100.0% |
| Cash at bank and in hand | 54/58 | €26,875 | €14,434 | -€12,442 | -46.3% |
| Deferred charges and accrued income | 490/1 | €4,118 | €3,004 | -€1,114 | -27.1% |
| Total equity and liabilities | 10/49 | €380,577 | €543,466 | +€162,889 | +42.8% |
| Equity | 10/15 | €362,055 | €310,106 | -€51,948 | -14.3% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,945 | -€89,894 | -€51,948 | -137% |
| Amounts payable | 17/49 | €18,523 | €233,360 | +€214,837 | +1,160% |
| Amounts payable within one year | 42/48 | €18,523 | €233,360 | +€214,837 | +1,160% |
| Trade debts | 44 | €9,484 | €26,735 | +€17,251 | +182% |
| Suppliers | 440/4 | €9,484 | €26,735 | +€17,251 | +182% |
| Taxes, remuneration and social security | 45 | €2,031 | €5,525 | +€3,494 | +172% |
| Taxes | 450/3 | €2,031 | €5,525 | +€3,494 | +172% |
| Other amounts payable | 47/48 | €7,008 | €201,100 | +€194,092 | +2,770% |
| Remuneration, social security and pensions | 62 | - | €18,184 | +€18,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,873 | €45,100 | +€24,227 | +116% |
| Other operating charges | 640/8 | €10,350 | €3,169 | -€7,181 | -69.4% |
| Gross operating margin | 9900 | -€7,753 | €16,174 | +€23,927 | |
| Operating profit (loss) | 9901 | -€38,977 | -€50,279 | -€11,303 | -29.0% |
| Financial income | 75/76B | €1,605 | €0 | -€1,605 | -100.0% |
| Recurring financial income | 75 | €1,605 | €0 | -€1,605 | -100.0% |
| Financial charges | 65/66B | €99 | €1,669 | +€1,570 | +1,588% |
| Recurring financial charges | 65 | €99 | €1,669 | +€1,570 | +1,588% |
| Profit (loss) for the period before taxes | 9903 | -€37,470 | -€51,949 | -€14,478 | -38.6% |
| Income taxes | 67/77 | €475 | -€0 | -€475 | |
| Profit (loss) for the period | 9904 | -€37,945 | -€51,948 | -€14,003 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,945 | -€51,948 | -€14,003 | -36.9% |
Next steps
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 5 November 2026 via checked.be.