FERME LEKANE: 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 LEKANE
Largest movements
- Cash +€9,244
up €9,244 (+41.2%), from €22,445 to €31,689
mainly Depreciation (+€12,164) and Receivables within one year (+€3,291)
- Tangible fixed assets -€8,164
down €8,164 (-17.5%), from €46,689 to €38,525
of which Furniture and vehicles: -€6,000
- Receivables within one year -€3,291
down €3,291 (-24.7%), from €13,324 to €10,034
of which Trade receivables: -€3,188
- Debts after one year -€4,286
no longer reported in 2025 (was €4,286)
- Current portion of long-term debt -€4,286
down €4,286 (-50.0%), from €8,571 to €4,286
- Trade debts +€2,709
up €2,709 (+149%), from €1,815 to €4,524
- Profit (loss) carried forward +€2,541
up €2,541 (+6.6%), from €38,665 to €41,206
- Gross operating margin +€3,469
up €3,469 (+28.6%), from €12,121 to €15,589
- Depreciation +€1,157
up €1,157 (+10.5%), from €11,007 to €12,164
- Financial charges +€404
up €404 (+436%), from €93 to €497
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 | €82,634 | €80,403 | -€2,231 | -2.7% |
| Fixed assets | 21/28 | €46,689 | €38,525 | -€8,164 | -17.5% |
| Tangible fixed assets | 22/27 | €46,689 | €38,525 | -€8,164 | -17.5% |
| Plant, machinery and equipment | 23 | €31,714 | €29,550 | -€2,164 | -6.8% |
| Furniture and vehicles | 24 | €14,975 | €8,975 | -€6,000 | -40.1% |
| Current assets | 29/58 | €35,945 | €41,878 | +€5,933 | +16.5% |
| Stocks and contracts in progress | 3 | €60 | €28 | -€33 | -54.2% |
| Stocks | 30/36 | €60 | €28 | -€33 | -54.2% |
| Amounts receivable within one year | 40/41 | €13,324 | €10,034 | -€3,291 | -24.7% |
| Trade receivables | 40 | €13,073 | €9,885 | -€3,188 | -24.4% |
| Other amounts receivable | 41 | €251 | €149 | -€102 | -40.7% |
| Cash at bank and in hand | 54/58 | €22,445 | €31,689 | +€9,244 | +41.2% |
| Deferred charges and accrued income | 490/1 | €115 | €128 | +€12 | +10.7% |
| Total equity and liabilities | 10/49 | €82,634 | €80,403 | -€2,231 | -2.7% |
| Equity | 10/15 | €66,725 | €69,266 | +€2,541 | +3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,665 | €41,206 | +€2,541 | +6.6% |
| Amounts payable | 17/49 | €15,909 | €11,137 | -€4,772 | -30.0% |
| Amounts payable after more than one year | 17 | €4,286 | - | -€4,286 | |
| Financial debts | 170/4 | €4,286 | - | -€4,286 | |
| Amounts payable within one year | 42/48 | €11,624 | €11,137 | -€487 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €8,571 | €4,286 | -€4,286 | -50.0% |
| Trade debts | 44 | €1,815 | €4,524 | +€2,709 | +149% |
| Suppliers | 440/4 | €1,815 | €4,524 | +€2,709 | +149% |
| Taxes, remuneration and social security | 45 | €0 | €308 | +€307 | +279,473% |
| Taxes | 450/3 | €0 | €308 | +€307 | +279,473% |
| Other amounts payable | 47/48 | €1,237 | €2,020 | +€783 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,007 | €12,164 | +€1,157 | +10.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,121 | €15,589 | +€3,469 | +28.6% |
| Operating profit (loss) | 9901 | €726 | €3,026 | +€2,300 | +317% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €93 | €497 | +€404 | +436% |
| Recurring financial charges | 65 | €93 | €497 | +€404 | +436% |
| Profit (loss) for the period before taxes | 9903 | €634 | €2,541 | +€1,908 | +301% |
| Profit (loss) for the period | 9904 | €634 | €2,541 | +€1,908 | +301% |
| Profit (loss) for the period to be appropriated | 9905 | €634 | €2,541 | +€1,908 | +301% |
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 21 October 2026 via checked.be.