FERME DEMARCIN: 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 DEMARCIN
Largest movements
- Deferred charges and accrued income +€11,152
new in 2025: €11,152
- Cash -€4,864
down €4,864 (-16.6%), from €29,361 to €24,497
mainly Other debts (-€13,311) and Deferred charges and accrued income (-€11,152)
- Receivables within one year -€1,391
down €1,391 (-82.7%), from €1,682 to €291
of which Trade receivables: -€1,113
- Profit (loss) carried forward +€16,898
up €16,898 (+17.2%), from -€98,347 to -€81,449
- Other debts -€13,311
down €13,311 (-6.4%), from €208,995 to €195,684
- Other operating charges +€455
up €455 (+615%), from €74 to €529
- Gross operating margin -€325
down €325 (-1.8%), from €18,032 to €17,707
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 | €117,986 | €122,642 | +€4,656 | +3.9% |
| Fixed assets | 21/28 | €86,943 | €86,702 | -€241 | -0.3% |
| Tangible fixed assets | 22/27 | €75,684 | €75,443 | -€241 | -0.3% |
| Land and buildings | 22 | €75,000 | €75,000 | = | 0.0% |
| Furniture and vehicles | 24 | €684 | €443 | -€241 | -35.2% |
| Financial fixed assets | 28 | €11,259 | €11,259 | = | 0.0% |
| Current assets | 29/58 | €31,043 | €35,940 | +€4,897 | +15.8% |
| Amounts receivable within one year | 40/41 | €1,682 | €291 | -€1,391 | -82.7% |
| Trade receivables | 40 | €1,113 | - | -€1,113 | |
| Other amounts receivable | 41 | €569 | €291 | -€278 | -48.9% |
| Cash at bank and in hand | 54/58 | €29,361 | €24,497 | -€4,864 | -16.6% |
| Deferred charges and accrued income | 490/1 | - | €11,152 | +€11,152 | |
| Total equity and liabilities | 10/49 | €117,986 | €122,642 | +€4,656 | +3.9% |
| Equity | 10/15 | -€92,147 | -€75,249 | +€16,898 | +18.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,347 | -€81,449 | +€16,898 | +17.2% |
| Amounts payable | 17/49 | €210,133 | €197,891 | -€12,242 | -5.8% |
| Amounts payable within one year | 42/48 | €210,133 | €197,891 | -€12,242 | -5.8% |
| Trade debts | 44 | €1,045 | €1,907 | +€862 | +82.5% |
| Suppliers | 440/4 | €1,045 | €1,907 | +€862 | +82.5% |
| Taxes, remuneration and social security | 45 | €93 | €300 | +€207 | +223% |
| Taxes | 450/3 | €93 | - | -€93 | |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €208,995 | €195,684 | -€13,311 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €242 | €241 | -€1 | -0.4% |
| Other operating charges | 640/8 | €74 | €529 | +€455 | +615% |
| Gross operating margin | 9900 | €18,032 | €17,707 | -€325 | -1.8% |
| Operating profit (loss) | 9901 | €17,716 | €16,937 | -€779 | -4.4% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €61 | €66 | +€5 | +8.2% |
| Recurring financial charges | 65 | €61 | €66 | +€5 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €17,655 | €16,898 | -€757 | -4.3% |
| Profit (loss) for the period | 9904 | €17,655 | €16,898 | -€757 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,655 | €16,898 | -€757 | -4.3% |
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 22 October 2026 via checked.be.