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For-Drain: what changed

Two fiscal 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.

What changed

For-Drain

BE 0728.901.847
NACE 01.500, Mixed farming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€95,392
2024 · €39,584+€55,808
Equity
€270,603
2024 · €175,211+€95,392
Cash
€98,365
2024 · €42,909+€55,456
Balance sheet total
€948,305
2024 · €638,954+€309,351

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€122,618

    up €122,618 (+29.2%), from €419,364 to €541,982

    of which Furniture and vehicles: +€165,933

  • Receivables within one year +€116,505

    up €116,505 (+96.9%), from €120,192 to €236,697

    of which Trade receivables: +€97,486

  • Cash +€55,456

    up €55,456 (+129.2%), from €42,909 to €98,365

    mainly Debts after one year (+€141,322) and Depreciation (+€133,753)

  • Stocks and contracts +€12,326

    up €12,326 (+25.8%), from €47,698 to €60,023

Equity and liabilities
  • Debts after one year +€141,322

    up €141,322 (+52.1%), from €271,107 to €412,428

  • Reserves +€95,392

    up €95,392 (+75.4%), from €126,540 to €221,932

  • Current portion of long-term debt +€44,132

    up €44,132 (+35.2%), from €125,498 to €169,630

  • Short-term financial debts +€19,987

    up €19,987 (+68.3%), from €29,258 to €49,245

  • Trade debts +€15,575

    up €15,575 (+111.5%), from €13,963 to €29,538

Income statement
  • Gross operating margin +€26,900

    up €26,900 (+10.9%), from €247,137 to €274,037

  • Depreciation -€23,779

    down €23,779 (-15.1%), from €157,532 to €133,753

  • Staff costs -€22,453

    down €22,453 (-100.0%), from €22,453 to €0

  • Taxes +€13,237

    up €13,237 (+75.2%), from €17,597 to €30,835

  • Financial charges +€2,785

    up €2,785 (+29.0%), from €9,605 to €12,390

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €39,584
Gross operating margin +€26,900
Staff costs +€22,453
Depreciation +€23,779
Other operating charges -€117
Financial income -€1,185
Financial charges -€2,785
Taxes -€13,237
Result 2025 €95,392

Cash bridge derived

cash 2024 to 2025

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.

From operations +€106,387
Investment -€256,372
Financing +€205,440
Cash 2024 €42,909
Net result for the year +€95,392
Depreciation +€133,753
Stocks and contracts -€12,326
Receivables within one year -€116,505
Deferred charges and accrued income -€2,447
Trade debts +€15,575
Tax, wage and social debts -€7,225
Other debts +€1,504
Accrued charges and deferred income -€1,336
Investment in fixed assets (net) -€256,372
Debts after one year +€141,322
Current portion of long-term debt +€44,132
Short-term financial debts +€19,987
Cash 2025 €98,365
Every line side by side 48 lines
Line Code 2024 2025 Change %
Total assets 20/58 €638,954 €948,305 +€309,351 +48.4%
Fixed assets 21/28 €419,364 €541,982 +€122,618 +29.2%
Tangible fixed assets 22/27 €419,364 €541,982 +€122,618 +29.2%
Plant, machinery and equipment 23 €209,212 €167,249 -€41,963 -20.1%
Furniture and vehicles 24 €199,762 €365,695 +€165,933 +83.1%
Other tangible fixed assets 26 €10,389 €9,037 -€1,352 -13.0%
Current assets 29/58 €219,590 €406,323 +€186,733 +85.0%
Stocks and contracts in progress 3 €47,698 €60,023 +€12,326 +25.8%
Stocks 30/36 €47,698 €60,023 +€12,326 +25.8%
Amounts receivable within one year 40/41 €120,192 €236,697 +€116,505 +96.9%
Trade receivables 40 €98,747 €196,233 +€97,486 +98.7%
Other amounts receivable 41 €21,445 €40,464 +€19,018 +88.7%
Cash at bank and in hand 54/58 €42,909 €98,365 +€55,456 +129.2%
Deferred charges and accrued income 490/1 €8,791 €11,238 +€2,447 +27.8%
Total equity and liabilities 10/49 €638,954 €948,305 +€309,351 +48.4%
Equity 10/15 €175,211 €270,603 +€95,392 +54.4%
Contributions 10/11 €10,000 €10,000 = 0.0%
Reserves 13 €126,540 €221,932 +€95,392 +75.4%
Distributable reserves 133 €126,540 €221,932 +€95,392 +75.4%
Profit (loss) carried forward 14 €38,671 €38,671 = 0.0%
Investment grants 15 €0 - =
Amounts payable 17/49 €463,744 €677,703 +€213,959 +46.1%
Amounts payable after more than one year 17 €271,107 €412,428 +€141,322 +52.1%
Financial debts 170/4 €271,107 €412,428 +€141,322 +52.1%
Amounts payable within one year 42/48 €186,800 €260,773 +€73,973 +39.6%
Current portion of amounts payable after more than one year 42 €125,498 €169,630 +€44,132 +35.2%
Financial debts 43 €29,258 €49,245 +€19,987 +68.3%
Credit institutions 430/8 €29,258 €49,245 +€19,987 +68.3%
Trade debts 44 €13,963 €29,538 +€15,575 +111.5%
Suppliers 440/4 €13,963 €29,538 +€15,575 +111.5%
Taxes, remuneration and social security 45 €18,081 €10,856 -€7,225 -40.0%
Taxes 450/3 €17,832 €10,856 -€6,976 -39.1%
Remuneration and social security 454/9 €248 €0 -€248 -100.0%
Other amounts payable 47/48 - €1,504 +€1,504
Accrued charges and deferred income 492/3 €5,837 €4,501 -€1,336 -22.9%
Remuneration, social security and pensions 62 €22,453 €0 -€22,453 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €157,532 €133,753 -€23,779 -15.1%
Other operating charges 640/8 €1,557 €1,674 +€117 +7.5%
Gross operating margin 9900 €247,137 €274,037 +€26,900 +10.9%
Operating profit (loss) 9901 €65,595 €138,609 +€73,015 +111.3%
Financial income 75/76B €1,192 €7 -€1,185 -99.4%
Recurring financial income 75 €1,192 €7 -€1,185 -99.4%
Financial charges 65/66B €9,605 €12,390 +€2,785 +29.0%
Recurring financial charges 65 €9,605 €12,390 +€2,785 +29.0%
Profit (loss) for the period before taxes 9903 €57,181 €126,227 +€69,046 +120.7%
Income taxes 67/77 €17,597 €30,835 +€13,237 +75.2%
Profit (loss) for the period 9904 €39,584 €95,392 +€55,808 +141.0%
Profit (loss) for the period to be appropriated 9905 €39,584 €95,392 +€55,808 +141.0%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.