FERME DEMOITIE SRL: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
FERME DEMOITIE SRL
Largest movements
- Receivables within one year +€59,123
up €59,123 (+77.0%), from €76,799 to €135,921
of which Trade receivables: +€112,006
- Stocks and contracts +€17,650
up €17,650 (+8.0%), from €220,000 to €237,650
- Deferred charges and accrued income -€10,477
down €10,477 (-8.8%), from €119,413 to €108,936
- Cash +€9,549
up €9,549 (+400%), from €2,387 to €11,937
mainly Trade debts (+€112,594) and Debts after one year (+€77,863)
- Tangible fixed assets -€9,191
down €9,191 (-6.3%), from €146,548 to €137,356
of which Plant, machinery and equipment: -€28,012
- Trade debts +€112,594
up €112,594 (+113%), from €99,269 to €211,863
- Debts after one year +€77,863
up €77,863 (+39.8%), from €195,416 to €273,279
- Other debts -€44,819
down €44,819 (-97.8%), from €45,819 to €1,000
- Current portion of long-term debt -€38,911
down €38,911 (-32.8%), from €118,664 to €79,754
- Profit (loss) carried forward -€36,821
down €36,821 (-68.2%), from €53,968 to €17,147
- Gross operating margin -€93,141
down €93,141 (-74.1%), from €125,708 to €32,567
- Depreciation -€3,919
down €3,919 (-7.0%), from €56,377 to €52,459
- Other operating charges +€3,291
up €3,291 (+396%), from €831 to €4,122
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €568,934 | €631,826 | +€62,892 | +11.1% |
| Fixed assets | 21/28 | €150,335 | €137,381 | -€12,953 | -8.6% |
| Intangible fixed assets | 21 | €3,762 | €0 | -€3,762 | -100% |
| Tangible fixed assets | 22/27 | €146,548 | €137,356 | -€9,191 | -6.3% |
| Land and buildings | 22 | €104,264 | €101,709 | -€2,555 | -2.5% |
| Plant, machinery and equipment | 23 | €41,084 | €13,072 | -€28,012 | -68.2% |
| Furniture and vehicles | 24 | €1,200 | €22,576 | +€21,376 | +1,781% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €418,599 | €494,444 | +€75,845 | +18.1% |
| Stocks and contracts in progress | 3 | €220,000 | €237,650 | +€17,650 | +8.0% |
| Stocks | 30/36 | €220,000 | €237,650 | +€17,650 | +8.0% |
| Amounts receivable within one year | 40/41 | €76,799 | €135,921 | +€59,123 | +77.0% |
| Trade receivables | 40 | €17,985 | €129,992 | +€112,006 | +623% |
| Other amounts receivable | 41 | €58,813 | €5,930 | -€52,884 | -89.9% |
| Cash at bank and in hand | 54/58 | €2,387 | €11,937 | +€9,549 | +400% |
| Deferred charges and accrued income | 490/1 | €119,413 | €108,936 | -€10,477 | -8.8% |
| Total equity and liabilities | 10/49 | €568,934 | €631,826 | +€62,892 | +11.1% |
| Equity | 10/15 | €73,968 | €37,147 | -€36,821 | -49.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,968 | €17,147 | -€36,821 | -68.2% |
| Amounts payable | 17/49 | €494,966 | €594,679 | +€99,713 | +20.1% |
| Amounts payable after more than one year | 17 | €195,416 | €273,279 | +€77,863 | +39.8% |
| Financial debts | 170/4 | €195,416 | €273,279 | +€77,863 | +39.8% |
| Amounts payable within one year | 42/48 | €299,549 | €321,179 | +€21,629 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €118,664 | €79,754 | -€38,911 | -32.8% |
| Financial debts | 43 | €17,685 | €18,075 | +€390 | +2.2% |
| Credit institutions | 430/8 | €17,685 | €18,075 | +€390 | +2.2% |
| Trade debts | 44 | €99,269 | €211,863 | +€112,594 | +113% |
| Suppliers | 440/4 | €99,269 | €211,863 | +€112,594 | +113% |
| Taxes, remuneration and social security | 45 | €18,112 | €10,486 | -€7,626 | -42.1% |
| Taxes | 450/3 | €18,112 | €3,382 | -€14,730 | -81.3% |
| Remuneration and social security | 454/9 | - | €7,104 | +€7,104 | |
| Other amounts payable | 47/48 | €45,819 | €1,000 | -€44,819 | -97.8% |
| Accrued charges and deferred income | 492/3 | - | €221 | +€221 | |
| Non-recurring operating income | 76A | €43,755 | €10,000 | -€33,755 | -77.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,377 | €52,459 | -€3,919 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €259 | €0 | -€259 | -100% |
| Other operating charges | 640/8 | €831 | €4,122 | +€3,291 | +396% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €125,708 | €32,567 | -€93,141 | -74.1% |
| Operating profit (loss) | 9901 | €68,241 | -€24,014 | -€92,255 | |
| Financial income | 75/76B | €33 | €0 | -€33 | -100.0% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -100.0% |
| Financial charges | 65/66B | €11,934 | €12,807 | +€874 | +7.3% |
| Recurring financial charges | 65 | €11,934 | €12,807 | +€874 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €56,341 | -€36,821 | -€93,162 | |
| Income taxes | 67/77 | €231 | €0 | -€231 | -100% |
| Profit (loss) for the period | 9904 | €56,110 | -€36,821 | -€92,931 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,110 | -€36,821 | -€92,931 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.