FERME FASTRE: 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 FASTRE
Largest movements
- Receivables within one year +€15,093
up €15,093 (+43.0%), from €35,074 to €50,167
of which Trade receivables: +€14,163
- Tangible fixed assets -€10,733
down €10,733 (-12.0%), from €89,535 to €78,802
of which Plant, machinery and equipment: -€10,733
- Tax, wage and social debts +€3,250
new in 2025: €3,250
- Trade debts +€1,884
up €1,884 (+136.7%), from €1,378 to €3,261
- Gross operating margin -€2,693
down €2,693 (-45.6%), from €5,904 to €3,211
- Depreciation -€950
down €950 (-24.1%), from €3,950 to €3,000
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.
Cash bridge derived
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 | €124,645 | €129,149 | +€4,504 | +3.6% |
| Fixed assets | 21/28 | €89,535 | €78,802 | -€10,733 | -12.0% |
| Tangible fixed assets | 22/27 | €89,535 | €78,802 | -€10,733 | -12.0% |
| Land and buildings | 22 | €57,244 | €57,244 | = | 0.0% |
| Plant, machinery and equipment | 23 | €32,292 | €21,559 | -€10,733 | -33.2% |
| Current assets | 29/58 | €35,110 | €50,347 | +€15,237 | +43.4% |
| Amounts receivable within one year | 40/41 | €35,074 | €50,167 | +€15,093 | +43.0% |
| Trade receivables | 40 | €8,500 | €22,663 | +€14,163 | +166.6% |
| Other amounts receivable | 41 | €26,574 | €27,504 | +€930 | +3.5% |
| Cash at bank and in hand | 54/58 | €36 | €180 | +€144 | +398.8% |
| Total equity and liabilities | 10/49 | €124,645 | €129,149 | +€4,504 | +3.6% |
| Equity | 10/15 | €123,268 | €122,638 | -€630 | -0.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,618 | €54,988 | -€630 | -1.1% |
| Amounts payable | 17/49 | €1,378 | €6,511 | +€5,134 | +372.7% |
| Amounts payable within one year | 42/48 | €1,378 | €6,511 | +€5,134 | +372.7% |
| Trade debts | 44 | €1,378 | €3,261 | +€1,884 | +136.7% |
| Suppliers | 440/4 | €1,378 | €3,261 | +€1,884 | +136.7% |
| Taxes, remuneration and social security | 45 | - | €3,250 | +€3,250 | |
| Taxes | 450/3 | - | €3,250 | +€3,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,950 | €3,000 | -€950 | -24.1% |
| Other operating charges | 640/8 | €742 | €765 | +€23 | +3.2% |
| Gross operating margin | 9900 | €5,904 | €3,211 | -€2,693 | -45.6% |
| Operating profit (loss) | 9901 | €1,212 | -€554 | -€1,766 | |
| Financial charges | 65/66B | €46 | €75 | +€29 | +62.9% |
| Recurring financial charges | 65 | €46 | €75 | +€29 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €1,166 | -€630 | -€1,795 | |
| Profit (loss) for the period | 9904 | €1,166 | -€630 | -€1,795 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,166 | -€630 | -€1,795 |
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 12 October 2026 via checked.be.