Ferme Dufrasne: 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 Dufrasne
Largest movements
- Cash +€62,031
up €62,031 (+127%), from €49,030 to €111,060
mainly Net result for the year (+€52,680) and Receivables within one year (+€14,341)
- Receivables within one year -€14,341
down €14,341 (-31.3%), from €45,777 to €31,436
of which Trade receivables: -€14,341
- Deferred charges and accrued income +€3,286
up €3,286 (+105%), from €3,122 to €6,409
- Stocks and contracts -€1,531
no longer reported in 2025 (was €1,531)
- Profit (loss) carried forward +€52,680
up €52,680 (+75.3%), from €69,947 to €122,628
- Tax, wage and social debts -€9,073
down €9,073 (-38.9%), from €23,316 to €14,243
- Trade debts +€5,725
up €5,725 (+898%), from €637 to €6,363
- Gross operating margin +€35,571
up €35,571 (+101%), from €35,364 to €70,935
- Taxes +€8,874
up €8,874 (+102%), from €8,684 to €17,559
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 | €99,461 | €148,905 | +€49,445 | +49.7% |
| Current assets | 29/58 | €99,461 | €148,905 | +€49,445 | +49.7% |
| Stocks and contracts in progress | 3 | €1,531 | - | -€1,531 | |
| Stocks | 30/36 | €1,531 | - | -€1,531 | |
| Amounts receivable within one year | 40/41 | €45,777 | €31,436 | -€14,341 | -31.3% |
| Trade receivables | 40 | €45,627 | €31,286 | -€14,341 | -31.4% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,030 | €111,060 | +€62,031 | +127% |
| Deferred charges and accrued income | 490/1 | €3,122 | €6,409 | +€3,286 | +105% |
| Total equity and liabilities | 10/49 | €99,461 | €148,905 | +€49,445 | +49.7% |
| Equity | 10/15 | €72,947 | €125,628 | +€52,680 | +72.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,947 | €122,628 | +€52,680 | +75.3% |
| Amounts payable | 17/49 | €26,513 | €23,278 | -€3,235 | -12.2% |
| Amounts payable within one year | 42/48 | €26,513 | €23,166 | -€3,347 | -12.6% |
| Trade debts | 44 | €637 | €6,363 | +€5,725 | +898% |
| Suppliers | 440/4 | €637 | €6,363 | +€5,725 | +898% |
| Taxes, remuneration and social security | 45 | €23,316 | €14,243 | -€9,073 | -38.9% |
| Taxes | 450/3 | €23,316 | €14,243 | -€9,073 | -38.9% |
| Other amounts payable | 47/48 | €2,560 | €2,560 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €112 | +€112 | |
| Other operating charges | 640/8 | €555 | €566 | +€11 | +2.0% |
| Gross operating margin | 9900 | €35,364 | €70,935 | +€35,571 | +101% |
| Operating profit (loss) | 9901 | €34,810 | €70,369 | +€35,560 | +102% |
| Financial charges | 65/66B | €72 | €131 | +€59 | +81.8% |
| Recurring financial charges | 65 | €72 | €131 | +€59 | +81.8% |
| Profit (loss) for the period before taxes | 9903 | €34,738 | €70,239 | +€35,501 | +102% |
| Income taxes | 67/77 | €8,684 | €17,559 | +€8,874 | +102% |
| Profit (loss) for the period | 9904 | €26,053 | €52,680 | +€26,627 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €26,053 | €52,680 | +€26,627 | +102% |
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 24 October 2026 via checked.be.