FERME DU BRULÉ: 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 DU BRULÉ
Largest movements
- Tangible fixed assets -€9,084
down €9,084 (-2.7%), from €334,593 to €325,509
of which Land and buildings: -€7,412
- Receivables within one year -€5,362
down €5,362 (-31.4%), from €17,089 to €11,727
of which Trade receivables: -€6,275
- Profit (loss) carried forward -€13,129
down €13,129 (-8.2%), from -€160,194 to -€173,323
- Advances received -€10,915
no longer reported in 2025 (was €10,915)
- Other debts +€7,174
up €7,174 (+2.2%), from €329,044 to €336,218
- Gross operating margin -€10,708
down €10,708, from €10,327 to -€382
- Other operating charges +€632
up €632 (+21.2%), from €2,977 to €3,609
- Depreciation -€332
down €332 (-3.5%), from €9,416 to €9,084
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 | €351,818 | €337,773 | -€14,045 | -4.0% |
| Fixed assets | 21/28 | €334,593 | €325,509 | -€9,084 | -2.7% |
| Tangible fixed assets | 22/27 | €334,593 | €325,509 | -€9,084 | -2.7% |
| Land and buildings | 22 | €323,981 | €316,569 | -€7,412 | -2.3% |
| Plant, machinery and equipment | 23 | €10,611 | €8,939 | -€1,672 | -15.8% |
| Current assets | 29/58 | €17,225 | €12,264 | -€4,961 | -28.8% |
| Amounts receivable within one year | 40/41 | €17,089 | €11,727 | -€5,362 | -31.4% |
| Trade receivables | 40 | €16,918 | €10,643 | -€6,275 | -37.1% |
| Other amounts receivable | 41 | €172 | €1,084 | +€913 | +532% |
| Cash at bank and in hand | 54/58 | €8 | €165 | +€157 | +1,988% |
| Deferred charges and accrued income | 490/1 | €128 | €371 | +€244 | +191% |
| Total equity and liabilities | 10/49 | €351,818 | €337,773 | -€14,045 | -4.0% |
| Equity | 10/15 | €7,806 | -€5,323 | -€13,129 | |
| Contributions | 10/11 | €168,000 | €168,000 | = | 0.0% |
| Contributions outside capital | 11 | €168,000 | €168,000 | = | 0.0% |
| Other | 1109/19 | €168,000 | €168,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,194 | -€173,323 | -€13,129 | -8.2% |
| Amounts payable | 17/49 | €344,012 | €343,095 | -€916 | -0.3% |
| Amounts payable within one year | 42/48 | €344,012 | €343,095 | -€916 | -0.3% |
| Trade debts | 44 | €2,109 | €4,934 | +€2,825 | +134% |
| Suppliers | 440/4 | €2,109 | €4,934 | +€2,825 | +134% |
| Advances received on contracts in progress | 46 | €10,915 | - | -€10,915 | |
| Taxes, remuneration and social security | 45 | €1,943 | €1,943 | = | 0.0% |
| Taxes | 450/3 | €1,943 | €1,943 | = | 0.0% |
| Other amounts payable | 47/48 | €329,044 | €336,218 | +€7,174 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,416 | €9,084 | -€332 | -3.5% |
| Other operating charges | 640/8 | €2,977 | €3,609 | +€632 | +21.2% |
| Gross operating margin | 9900 | €10,327 | -€382 | -€10,708 | |
| Operating profit (loss) | 9901 | -€2,066 | -€13,075 | -€11,009 | -533% |
| Financial charges | 65/66B | €52 | €54 | +€2 | +3.6% |
| Recurring financial charges | 65 | €52 | €54 | +€2 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,118 | -€13,129 | -€11,011 | -520% |
| Profit (loss) for the period | 9904 | -€2,118 | -€13,129 | -€11,011 | -520% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,118 | -€13,129 | -€11,011 | -520% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.