FERME DU COLON: what changed
What changed
FERME DU COLON
NACE 01.500, Mixed farming
filed annual accounts (NBB)
Net result for the year
€46,886
2024 · €19,396+€27,490
Equity
€194,531
2024 · €205,145-€10,614
Cash
€109,914
2024 · €34,841+€75,073
Balance sheet total
€461,936
2024 · €318,711+€143,226
Largest movements
Assets
- Cash +€75,073
up €75,073 (+215%), from €34,841 to €109,914
mainly Trade debts (+€103,734) and Net result for the year (+€46,886)
- Stocks and contracts +€40,036
up €40,036 (+56.4%), from €70,952 to €110,987
- Receivables within one year +€20,723
up €20,723 (+22.4%), from €92,323 to €113,045
of which Trade receivables: +€18,860
- Intangible fixed assets +€19,722
up €19,722 (+33.0%), from €59,699 to €79,421
- Deferred charges and accrued income -€10,187
down €10,187 (-91.4%), from €11,150 to €963
Equity and liabilities
- Trade debts +€103,734
up €103,734 (+294%), from €35,263 to €138,996
- Other debts +€39,739
up €39,739 (+150%), from €26,504 to €66,244
- Reserves -€11,500
down €11,500 (-5.9%), from €196,000 to €184,500
- Tax, wage and social debts +€8,963
up €8,963 (+348%), from €2,575 to €11,538
Income statement
- Gross operating margin +€46,676
up €46,676 (+75.3%), from €62,009 to €108,685
- Taxes +€14,763
up €14,763 (+165%), from €8,956 to €23,719
- Depreciation +€3,579
up €3,579 (+11.6%), from €30,952 to €34,531
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.
Result 2024
€19,396
Gross operating margin
+€46,676
Depreciation
-€3,579
Other operating charges
+€191
Financial income
-€516
Financial charges
-€520
Taxes
-€14,763
Result 2025
€46,886
raises the resultlowers the result
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.
From operations
+€182,901
Investment
-€52,112
Financing
-€55,716
Cash 2024
€34,841
From operations (derived)
+€182,901
Net result for the year
+€46,886
Depreciation
+€34,531
Stocks and contracts
-€40,036
Receivables within one year
-€20,723
Deferred charges and accrued income
+€10,187
Trade debts
+€103,734
Tax, wage and social debts
+€8,963
Other debts
+€39,739
Accrued charges and deferred income
-€380
Investment (derived)
-€52,112
Investment in fixed assets (net)
-€52,112
Financing
-€55,716
Debts after one year
+€600
Current portion of long-term debt
+€1,184
Contributions, distributions and other
-€57,500
Cash 2025
€109,914
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,711 | €461,936 | +€143,226 | +44.9% |
| Fixed assets | 21/28 | €109,446 | €127,026 | +€17,581 | +16.1% |
| Intangible fixed assets | 21 | €59,699 | €79,421 | +€19,722 | +33.0% |
| Tangible fixed assets | 22/27 | €27,103 | €24,962 | -€2,141 | -7.9% |
| Land and buildings | 22 | €5,988 | €5,327 | -€661 | -11.0% |
| Plant, machinery and equipment | 23 | €5,355 | - | -€5,355 | |
| Furniture and vehicles | 24 | €15,760 | €19,635 | +€3,875 | +24.6% |
| Financial fixed assets | 28 | €22,644 | €22,644 | = | 0.0% |
| Current assets | 29/58 | €209,265 | €334,910 | +€125,645 | +60.0% |
| Stocks and contracts in progress | 3 | €70,952 | €110,987 | +€40,036 | +56.4% |
| Stocks | 30/36 | €70,952 | €110,987 | +€40,036 | +56.4% |
| Amounts receivable within one year | 40/41 | €92,323 | €113,045 | +€20,723 | +22.4% |
| Trade receivables | 40 | €92,321 | €111,181 | +€18,860 | +20.4% |
| Other amounts receivable | 41 | €1 | €1,865 | +€1,863 | +147,887% |
| Cash at bank and in hand | 54/58 | €34,841 | €109,914 | +€75,073 | +215% |
| Deferred charges and accrued income | 490/1 | €11,150 | €963 | -€10,187 | -91.4% |
| Total equity and liabilities | 10/49 | €318,711 | €461,936 | +€143,226 | +44.9% |
| Equity | 10/15 | €205,145 | €194,531 | -€10,614 | -5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €196,000 | €184,500 | -€11,500 | -5.9% |
| Distributable reserves | 133 | €196,000 | €184,500 | -€11,500 | -5.9% |
| Profit (loss) carried forward | 14 | €2,945 | €3,831 | +€886 | +30.1% |
| Amounts payable | 17/49 | €113,565 | €267,405 | +€153,840 | +135% |
| Amounts payable after more than one year | 17 | €30,000 | €30,600 | +€600 | +2.0% |
| Financial debts | 170/4 | €30,000 | €30,600 | +€600 | +2.0% |
| Amounts payable within one year | 42/48 | €82,958 | €236,578 | +€153,620 | +185% |
| Current portion of amounts payable after more than one year | 42 | €18,616 | €19,800 | +€1,184 | +6.4% |
| Trade debts | 44 | €35,263 | €138,996 | +€103,734 | +294% |
| Suppliers | 440/4 | €35,263 | €138,996 | +€103,734 | +294% |
| Taxes, remuneration and social security | 45 | €2,575 | €11,538 | +€8,963 | +348% |
| Taxes | 450/3 | €2,575 | €11,538 | +€8,963 | +348% |
| Other amounts payable | 47/48 | €26,504 | €66,244 | +€39,739 | +150% |
| Accrued charges and deferred income | 492/3 | €607 | €228 | -€380 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,952 | €34,531 | +€3,579 | +11.6% |
| Other operating charges | 640/8 | €2,658 | €2,467 | -€191 | -7.2% |
| Gross operating margin | 9900 | €62,009 | €108,685 | +€46,676 | +75.3% |
| Operating profit (loss) | 9901 | €28,399 | €71,687 | +€43,288 | +152% |
| Financial income | 75/76B | €836 | €320 | -€516 | -61.7% |
| Recurring financial income | 75 | €836 | €320 | -€516 | -61.7% |
| Financial charges | 65/66B | €883 | €1,403 | +€520 | +58.8% |
| Recurring financial charges | 65 | €883 | €1,403 | +€520 | +58.8% |
| Profit (loss) for the period before taxes | 9903 | €28,352 | €70,605 | +€42,253 | +149% |
| Income taxes | 67/77 | €8,956 | €23,719 | +€14,763 | +165% |
| Profit (loss) for the period | 9904 | €19,396 | €46,886 | +€27,490 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €19,396 | €46,886 | +€27,490 | +142% |
Next steps
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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 1 November 2026 via checked.be.