Ferme Lorfèvre: 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 Lorfèvre
Largest movements
- Tangible fixed assets +€3,649
up €3,649 (+53.8%), from €6,786 to €10,435
- Receivables within one year +€3,415
up €3,415 (+82.5%), from €4,137 to €7,552
of which Other amounts receivable: +€1,821
- Cash +€2,368
up €2,368 (+17.7%), from €13,395 to €15,763
mainly Other debts (+€18,094) and Depreciation (+€2,064)
- Other debts +€18,094
up €18,094 (+128%), from €14,094 to €32,188
- Profit (loss) carried forward -€4,555
new in 2025: -€4,555
- Reserves -€2,693
no longer reported in 2025 (was €2,693)
- Trade debts -€1,114
no longer reported in 2025 (was €1,114)
- Tax, wage and social debts -€514
down €514 (-30.5%), from €1,687 to €1,173
- Gross operating margin -€7,317
down €7,317, from €2,335 to -€4,982
- Depreciation +€1,156
up €1,156 (+127%), from €908 to €2,064
- Taxes -€181
down €181 (-74.5%), from €243 to €62
- Financial charges -€79
down €79 (-36.1%), from €219 to €140
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 | €24,588 | €33,806 | +€9,218 | +37.5% |
| Fixed assets | 21/28 | €7,056 | €10,491 | +€3,435 | +48.7% |
| Intangible fixed assets | 21 | €270 | €56 | -€214 | -79.3% |
| Tangible fixed assets | 22/27 | €6,786 | €10,435 | +€3,649 | +53.8% |
| Furniture and vehicles | 24 | €6,786 | €10,435 | +€3,649 | +53.8% |
| Current assets | 29/58 | €17,532 | €23,315 | +€5,783 | +33.0% |
| Amounts receivable within one year | 40/41 | €4,137 | €7,552 | +€3,415 | +82.5% |
| Trade receivables | 40 | €832 | €2,426 | +€1,594 | +192% |
| Other amounts receivable | 41 | €3,305 | €5,126 | +€1,821 | +55.1% |
| Cash at bank and in hand | 54/58 | €13,395 | €15,763 | +€2,368 | +17.7% |
| Total equity and liabilities | 10/49 | €24,588 | €33,806 | +€9,218 | +37.5% |
| Equity | 10/15 | €7,693 | €445 | -€7,248 | -94.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,693 | - | -€2,693 | |
| Non-distributable reserves | 130/1 | €2,693 | - | -€2,693 | |
| Other | 1319 | €2,693 | - | -€2,693 | |
| Profit (loss) carried forward | 14 | - | -€4,555 | -€4,555 | |
| Amounts payable | 17/49 | €16,895 | €33,361 | +€16,466 | +97.5% |
| Amounts payable within one year | 42/48 | €16,895 | €33,361 | +€16,466 | +97.5% |
| Trade debts | 44 | €1,114 | - | -€1,114 | |
| Suppliers | 440/4 | €1,114 | - | -€1,114 | |
| Taxes, remuneration and social security | 45 | €1,687 | €1,173 | -€514 | -30.5% |
| Taxes | 450/3 | €1,687 | €1,173 | -€514 | -30.5% |
| Other amounts payable | 47/48 | €14,094 | €32,188 | +€18,094 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €908 | €2,064 | +€1,156 | +127% |
| Gross operating margin | 9900 | €2,335 | -€4,982 | -€7,317 | |
| Operating profit (loss) | 9901 | €1,427 | -€7,046 | -€8,473 | |
| Financial charges | 65/66B | €219 | €140 | -€79 | -36.1% |
| Recurring financial charges | 65 | €219 | €140 | -€79 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €1,208 | -€7,186 | -€8,394 | |
| Income taxes | 67/77 | €243 | €62 | -€181 | -74.5% |
| Profit (loss) for the period | 9904 | €965 | -€7,248 | -€8,213 | |
| Profit (loss) for the period to be appropriated | 9905 | €965 | -€7,248 | -€8,213 |
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 16 October 2026 via checked.be.