FERME REGIMONT: 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 REGIMONT
Largest movements
- Deferred charges and accrued income -€77,685
down €77,685 (-98.9%), from €78,553 to €868
- Cash +€48,747
up €48,747 (+28.1%), from €173,605 to €222,353
mainly Deferred charges and accrued income (+€77,685) and Net result for the year (+€65,731)
- Tangible fixed assets -€40,957
down €40,957 (-8.6%), from €476,930 to €435,973
of which Land and buildings: -€44,422
- Receivables within one year +€18,294
up €18,294 (+165%), from €11,110 to €29,404
of which Trade receivables: +€18,294
- Stocks and contracts +€13,454
up €13,454 (+10.9%), from €123,234 to €136,688
- Other debts -€49,225
down €49,225 (-43.4%), from €113,551 to €64,326
- Reserves +€47,536
up €47,536 (+28.3%), from €168,049 to €215,585
of which Distributable reserves: +€47,536
- Debts after one year -€28,153
down €28,153 (-11.9%), from €236,789 to €208,636
- Current portion of long-term debt -€10,170
down €10,170 (-4.7%), from €218,323 to €208,153
- Gross operating margin +€11,177
up €11,177 (+6.8%), from €164,516 to €175,693
- Taxes +€9,431
up €9,431 (+42.6%), from €22,158 to €31,589
- Financial charges -€8,679
down €8,679 (-31.0%), from €27,976 to €19,296
- Depreciation -€4,334
down €4,334 (-7.3%), from €59,177 to €54,843
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 | €892,946 | €864,717 | -€28,229 | -3.2% |
| Fixed assets | 21/28 | €506,444 | €475,405 | -€31,039 | -6.1% |
| Tangible fixed assets | 22/27 | €476,930 | €435,973 | -€40,957 | -8.6% |
| Land and buildings | 22 | €396,641 | €352,219 | -€44,422 | -11.2% |
| Plant, machinery and equipment | 23 | €80,290 | €83,754 | +€3,465 | +4.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €29,513 | €39,432 | +€9,919 | +33.6% |
| Current assets | 29/58 | €386,502 | €389,312 | +€2,810 | +0.7% |
| Stocks and contracts in progress | 3 | €123,234 | €136,688 | +€13,454 | +10.9% |
| Stocks | 30/36 | €123,234 | €136,688 | +€13,454 | +10.9% |
| Amounts receivable within one year | 40/41 | €11,110 | €29,404 | +€18,294 | +165% |
| Trade receivables | 40 | €11,110 | €29,404 | +€18,294 | +165% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €173,605 | €222,353 | +€48,747 | +28.1% |
| Deferred charges and accrued income | 490/1 | €78,553 | €868 | -€77,685 | -98.9% |
| Total equity and liabilities | 10/49 | €892,946 | €864,717 | -€28,229 | -3.2% |
| Equity | 10/15 | €215,888 | €263,424 | +€47,536 | +22.0% |
| Contributions | 10/11 | €34,100 | €34,100 | = | 0.0% |
| Reserves | 13 | €168,049 | €215,585 | +€47,536 | +28.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €168,049 | €215,585 | +€47,536 | +28.3% |
| Profit (loss) carried forward | 14 | €13,739 | €13,739 | = | 0.0% |
| Amounts payable | 17/49 | €677,058 | €601,294 | -€75,765 | -11.2% |
| Amounts payable after more than one year | 17 | €236,789 | €208,636 | -€28,153 | -11.9% |
| Financial debts | 170/4 | €236,789 | €208,636 | -€28,153 | -11.9% |
| Amounts payable within one year | 42/48 | €440,269 | €392,658 | -€47,611 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €218,323 | €208,153 | -€10,170 | -4.7% |
| Trade debts | 44 | €101,923 | €106,735 | +€4,812 | +4.7% |
| Suppliers | 440/4 | €101,923 | €106,735 | +€4,812 | +4.7% |
| Taxes, remuneration and social security | 45 | €6,472 | €13,443 | +€6,972 | +108% |
| Taxes | 450/3 | €6,472 | €13,443 | +€6,972 | +108% |
| Other amounts payable | 47/48 | €113,551 | €64,326 | -€49,225 | -43.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,177 | €54,843 | -€4,334 | -7.3% |
| Other operating charges | 640/8 | €4,211 | €4,241 | +€31 | +0.7% |
| Gross operating margin | 9900 | €164,516 | €175,693 | +€11,177 | +6.8% |
| Operating profit (loss) | 9901 | €101,128 | €116,609 | +€15,481 | +15.3% |
| Financial income | 75/76B | €8 | €7 | -€1 | -10.8% |
| Recurring financial income | 75 | €8 | €7 | -€1 | -10.8% |
| Financial charges | 65/66B | €27,976 | €19,296 | -€8,679 | -31.0% |
| Recurring financial charges | 65 | €27,976 | €19,296 | -€8,679 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €73,160 | €97,320 | +€24,159 | +33.0% |
| Income taxes | 67/77 | €22,158 | €31,589 | +€9,431 | +42.6% |
| Profit (loss) for the period | 9904 | €51,002 | €65,731 | +€14,729 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,002 | €65,731 | +€14,729 | +28.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.