FERME VANDENSCHRICK: what changed
What changed
FERME VANDENSCHRICK
NACE 01.500, Mixed farming
filed annual accounts (NBB)
Net result for the year
€40,229
2024 · -€11,601+€51,830
Equity
€198,490
2024 · €158,260+€40,230
Cash
€33,874
2024 · €44,662-€10,788
Balance sheet total
€238,304
2024 · €229,770+€8,534
Largest movements
Assets
- Current investments +€37,065
up €37,065 (+2,923%), from €1,268 to €38,333
- Stocks and contracts -€26,192
down €26,192 (-21.2%), from €123,284 to €97,092
- Tangible fixed assets -€17,532
down €17,532 (-35.6%), from €49,192 to €31,660
of which Plant, machinery and equipment: -€10,462
- Intangible fixed assets +€14,670
new in 2025: €14,670
- Cash -€10,788
down €10,788 (-24.2%), from €44,662 to €33,874
mainly Current investments (-€37,065) and Trade debts (-€30,488)
Equity and liabilities
- Profit (loss) carried forward +€40,230
up €40,230 (+53.2%), from €75,691 to €115,921
- Trade debts -€30,488
down €30,488 (-89.4%), from €34,089 to €3,601
- Tax, wage and social debts +€3,836
up €3,836 (+214%), from €1,793 to €5,629
- Current portion of long-term debt -€3,600
no longer reported in 2025 (was €3,600)
Income statement
- Gross operating margin +€63,919
up €63,919 (+1,470%), from €4,348 to €68,267
- Taxes +€11,689
up €11,689 (+4,911%), from €238 to €11,927
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€11,601
Gross operating margin
+€63,919
Depreciation
-€48
Other operating charges
-€9
Other operating items
-€755
Financial income
+€178
Financial charges
+€234
Taxes
-€11,689
Result 2025
€40,229
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€42,106
Investment
-€49,295
Financing
-€3,599
Cash 2024
€44,662
From operations (derived)
+€42,106
Net result for the year
+€40,229
Depreciation
+€15,092
Stocks and contracts
+€26,192
Receivables within one year
-€5,278
Deferred charges and accrued income
-€6,033
Trade debts
-€30,488
Tax, wage and social debts
+€3,836
Other debts
-€1,444
Investment (derived)
-€49,295
Investment in fixed assets (net)
-€12,230
Current investments
-€37,065
Financing
-€3,599
Current portion of long-term debt
-€3,600
Contributions, distributions and other
+€1
Cash 2025
€33,874
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,770 | €238,304 | +€8,534 | +3.7% |
| Fixed assets | 21/28 | €49,207 | €46,345 | -€2,862 | -5.8% |
| Intangible fixed assets | 21 | - | €14,670 | +€14,670 | |
| Tangible fixed assets | 22/27 | €49,192 | €31,660 | -€17,532 | -35.6% |
| Plant, machinery and equipment | 23 | €31,622 | €21,160 | -€10,462 | -33.1% |
| Furniture and vehicles | 24 | €17,570 | €10,500 | -€7,070 | -40.2% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €180,563 | €191,959 | +€11,396 | +6.3% |
| Stocks and contracts in progress | 3 | €123,284 | €97,092 | -€26,192 | -21.2% |
| Stocks | 30/36 | €123,284 | €97,092 | -€26,192 | -21.2% |
| Amounts receivable within one year | 40/41 | €11,349 | €16,627 | +€5,278 | +46.5% |
| Trade receivables | 40 | €11,349 | €16,627 | +€5,278 | +46.5% |
| Current investments | 50/53 | €1,268 | €38,333 | +€37,065 | +2,923% |
| Cash at bank and in hand | 54/58 | €44,662 | €33,874 | -€10,788 | -24.2% |
| Deferred charges and accrued income | 490/1 | - | €6,033 | +€6,033 | |
| Total equity and liabilities | 10/49 | €229,770 | €238,304 | +€8,534 | +3.7% |
| Equity | 10/15 | €158,260 | €198,490 | +€40,230 | +25.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €62,569 | €62,569 | = | 0.0% |
| Distributable reserves | 133 | €62,569 | €62,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,691 | €115,921 | +€40,230 | +53.2% |
| Amounts payable | 17/49 | €71,510 | €39,814 | -€31,696 | -44.3% |
| Amounts payable within one year | 42/48 | €71,510 | €39,814 | -€31,696 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €3,600 | - | -€3,600 | |
| Trade debts | 44 | €34,089 | €3,601 | -€30,488 | -89.4% |
| Suppliers | 440/4 | €34,089 | €3,601 | -€30,488 | -89.4% |
| Taxes, remuneration and social security | 45 | €1,793 | €5,629 | +€3,836 | +214% |
| Taxes | 450/3 | €1,793 | €5,629 | +€3,836 | +214% |
| Other amounts payable | 47/48 | €32,028 | €30,584 | -€1,444 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,044 | €15,092 | +€48 | +0.3% |
| Other operating charges | 640/8 | €478 | €487 | +€9 | +1.9% |
| Non-recurring operating charges | 66A | - | €755 | +€755 | |
| Gross operating margin | 9900 | €4,348 | €68,267 | +€63,919 | +1,470% |
| Operating profit (loss) | 9901 | -€11,174 | €51,933 | +€63,107 | |
| Financial income | 75/76B | €590 | €768 | +€178 | +30.2% |
| Recurring financial income | 75 | €590 | €768 | +€178 | +30.2% |
| Financial charges | 65/66B | €779 | €545 | -€234 | -30.0% |
| Recurring financial charges | 65 | €779 | €545 | -€234 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,363 | €52,156 | +€63,519 | |
| Income taxes | 67/77 | €238 | €11,927 | +€11,689 | +4,911% |
| Profit (loss) for the period | 9904 | -€11,601 | €40,229 | +€51,830 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,601 | €40,229 | +€51,830 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.