FERME STRAUVEN: 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 STRAUVEN
Largest movements
- Cash -€50,431
down €50,431 (-55.0%), from €91,664 to €41,233
mainly Stocks and contracts (-€33,828) and Other debts (-€17,966)
- Tangible fixed assets -€40,810
down €40,810 (-8.2%), from €494,839 to €454,029
- Stocks and contracts +€33,828
up €33,828 (+97.0%), from €34,868 to €68,696
- Reserves -€40,000
down €40,000 (-36.6%), from €109,218 to €69,218
of which Distributable reserves: -€40,000
- Profit (loss) carried forward +€23,296
up €23,296, from -€20,435 to €2,861
- Other debts -€17,966
down €17,966 (-3.9%), from €458,429 to €440,464
- Debts after one year -€16,250
down €16,250 (-41.4%), from €39,271 to €23,021
- Gross operating margin -€10,080
down €10,080 (-28.8%), from €35,053 to €24,973
- Depreciation -€6,047
down €6,047 (-12.9%), from €46,857 to €40,810
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 | €656,040 | €596,974 | -€59,066 | -9.0% |
| Fixed assets | 21/28 | €503,791 | €462,981 | -€40,810 | -8.1% |
| Tangible fixed assets | 22/27 | €494,839 | €454,029 | -€40,810 | -8.2% |
| Land and buildings | 22 | €175,795 | €166,022 | -€9,773 | -5.6% |
| Plant, machinery and equipment | 23 | €92,162 | €79,419 | -€12,743 | -13.8% |
| Furniture and vehicles | 24 | €226,882 | €208,588 | -€18,294 | -8.1% |
| Financial fixed assets | 28 | €8,952 | €8,952 | = | 0.0% |
| Current assets | 29/58 | €152,249 | €133,993 | -€18,255 | -12.0% |
| Stocks and contracts in progress | 3 | €34,868 | €68,696 | +€33,828 | +97.0% |
| Stocks | 30/36 | €34,868 | €68,696 | +€33,828 | +97.0% |
| Amounts receivable within one year | 40/41 | €19,821 | €23,312 | +€3,491 | +17.6% |
| Trade receivables | 40 | €19,657 | €23,030 | +€3,373 | +17.2% |
| Other amounts receivable | 41 | €164 | €282 | +€118 | +71.6% |
| Cash at bank and in hand | 54/58 | €91,664 | €41,233 | -€50,431 | -55.0% |
| Deferred charges and accrued income | 490/1 | €5,896 | €752 | -€5,144 | -87.2% |
| Total equity and liabilities | 10/49 | €656,040 | €596,974 | -€59,066 | -9.0% |
| Equity | 10/15 | €125,968 | €109,263 | -€16,704 | -13.3% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €109,218 | €69,218 | -€40,000 | -36.6% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €105,500 | €65,500 | -€40,000 | -37.9% |
| Profit (loss) carried forward | 14 | -€20,435 | €2,861 | +€23,296 | |
| Amounts payable | 17/49 | €530,073 | €487,711 | -€42,362 | -8.0% |
| Amounts payable after more than one year | 17 | €39,271 | €23,021 | -€16,250 | -41.4% |
| Financial debts | 170/4 | €39,271 | €23,021 | -€16,250 | -41.4% |
| Amounts payable within one year | 42/48 | €490,802 | €464,690 | -€26,112 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €16,250 | €16,250 | +€0 | 0.0% |
| Trade debts | 44 | €11,894 | €7,977 | -€3,917 | -32.9% |
| Suppliers | 440/4 | €11,894 | €7,977 | -€3,917 | -32.9% |
| Taxes, remuneration and social security | 45 | €4,228 | - | -€4,228 | |
| Taxes | 450/3 | €4,228 | - | -€4,228 | |
| Other amounts payable | 47/48 | €458,429 | €440,464 | -€17,966 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,857 | €40,810 | -€6,047 | -12.9% |
| Other operating charges | 640/8 | €634 | €786 | +€152 | +23.9% |
| Gross operating margin | 9900 | €35,053 | €24,973 | -€10,080 | -28.8% |
| Operating profit (loss) | 9901 | -€12,438 | -€16,623 | -€4,185 | -33.6% |
| Financial income | 75/76B | €217 | €89 | -€128 | -58.8% |
| Recurring financial income | 75 | €217 | €89 | -€128 | -58.8% |
| Financial charges | 65/66B | €176 | €170 | -€6 | -3.6% |
| Recurring financial charges | 65 | €176 | €170 | -€6 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,398 | -€16,704 | -€4,307 | -34.7% |
| Transfer from deferred taxes | 780 | €2,600 | - | -€2,600 | |
| Profit (loss) for the period | 9904 | -€9,798 | -€16,704 | -€6,907 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,798 | -€16,704 | -€6,907 | -70.5% |
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 25 October 2026 via checked.be.