Ferme Sainte Barbe: 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 Sainte Barbe
Largest movements
- Tangible fixed assets -€50,763
down €50,763 (-3.1%), from €1.6m to €1.6m
of which Land and buildings: -€46,112
- Deferred charges and accrued income +€27,729
up €27,729 (+492%), from €5,633 to €33,362
- Cash -€17,314
down €17,314 (-81.3%), from €21,307 to €3,993
mainly Deferred charges and accrued income (-€27,729) and Current portion of long-term debt (-€23,566)
- Current portion of long-term debt -€23,566
no longer reported in 2025 (was €23,566)
- Gross operating margin +€8,695
up €8,695 (+22.8%), from €38,151 to €46,845
- Other operating charges -€5,431
down €5,431 (-27.3%), from €19,886 to €14,455
- Depreciation +€990
up €990 (+2.5%), from €38,884 to €39,873
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 | €1,669,278 | €1,642,593 | -€26,684 | -1.6% |
| Fixed assets | 21/28 | €1,630,185 | €1,579,422 | -€50,763 | -3.1% |
| Tangible fixed assets | 22/27 | €1,630,185 | €1,579,422 | -€50,763 | -3.1% |
| Land and buildings | 22 | €1,604,998 | €1,558,886 | -€46,112 | -2.9% |
| Furniture and vehicles | 24 | €380 | €215 | -€165 | -43.5% |
| Other tangible fixed assets | 26 | €24,807 | €20,321 | -€4,486 | -18.1% |
| Current assets | 29/58 | €39,092 | €63,171 | +€24,079 | +61.6% |
| Current investments | 50/53 | €12,152 | €25,816 | +€13,664 | +112% |
| Cash at bank and in hand | 54/58 | €21,307 | €3,993 | -€17,314 | -81.3% |
| Deferred charges and accrued income | 490/1 | €5,633 | €33,362 | +€27,729 | +492% |
| Total equity and liabilities | 10/49 | €1,669,278 | €1,642,593 | -€26,684 | -1.6% |
| Equity | 10/15 | €1,635,898 | €1,628,016 | -€7,882 | -0.5% |
| Contributions | 10/11 | €1,781,652 | €1,781,652 | = | 0.0% |
| Capital | 10 | €1,781,652 | €1,781,652 | = | 0.0% |
| Issued capital | 100 | €1,781,652 | €1,781,652 | = | 0.0% |
| Reserves | 13 | €62,812 | €62,812 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,455 | €1,455 | = | 0.0% |
| Legal reserve | 130 | €1,455 | €1,455 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,707 | €33,707 | = | 0.0% |
| Distributable reserves | 133 | €27,649 | €27,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€208,566 | -€216,447 | -€7,882 | -3.8% |
| Amounts payable | 17/49 | €33,380 | €14,577 | -€18,803 | -56.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €33,380 | €14,577 | -€18,803 | -56.3% |
| Current portion of amounts payable after more than one year | 42 | €23,566 | - | -€23,566 | |
| Trade debts | 44 | €1,741 | €11,093 | +€9,352 | +537% |
| Suppliers | 440/4 | €1,741 | €11,093 | +€9,352 | +537% |
| Other amounts payable | 47/48 | €8,073 | €3,484 | -€4,589 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,884 | €39,873 | +€990 | +2.5% |
| Other operating charges | 640/8 | €19,886 | €14,455 | -€5,431 | -27.3% |
| Gross operating margin | 9900 | €38,151 | €46,845 | +€8,695 | +22.8% |
| Operating profit (loss) | 9901 | -€20,619 | -€7,483 | +€13,136 | +63.7% |
| Financial income | 75/76B | €459 | €116 | -€343 | -74.7% |
| Recurring financial income | 75 | €459 | €116 | -€343 | -74.7% |
| Financial charges | 65/66B | €832 | €480 | -€352 | -42.3% |
| Recurring financial charges | 65 | €832 | €480 | -€352 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,991 | -€7,847 | +€13,145 | +62.6% |
| Income taxes | 67/77 | €138 | €35 | -€103 | -74.7% |
| Profit (loss) for the period | 9904 | -€21,129 | -€7,882 | +€13,248 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,129 | -€7,882 | +€13,248 | +62.7% |
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 26 October 2026 via checked.be.