LA FÈRE: what changed
LA FÈRE
Largest movements
- Cash -€31,453
down €31,453 (-57.6%), from €54,642 to €23,189
mainly Contributions, distributions and other (-€92,040) and Other debts (-€57,039)
- Tangible fixed assets +€31,070
up €31,070 (+35.3%), from €87,996 to €119,067
of which Other tangible fixed assets: +€44,810
- Deferred charges and accrued income +€28,942
up €28,942 (+519%), from €5,576 to €34,518
- Debts after one year +€84,426
up €84,426 (+209%), from €40,382 to €124,808
of which Other amounts payable: +€70,349
- Other debts -€57,039
down €57,039 (-92.0%), from €62,028 to €4,988
- Reserves -€15,000
down €15,000 (-54.5%), from €27,500 to €12,500
- Current portion of long-term debt +€12,645
up €12,645 (+80.7%), from €15,663 to €28,308
- Trade debts +€9,917
up €9,917 (+84.5%), from €11,742 to €21,659
- Gross operating margin +€45,476
up €45,476 (+48.2%), from €94,341 to €139,817
- Taxes +€9,596
up €9,596 (+49.2%), from €19,516 to €29,112
- Financial charges +€3,061
up €3,061 (+64.9%), from €4,714 to €7,775
- Depreciation +€1,771
up €1,771 (+7.9%), from €22,537 to €24,307
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,362 | €201,269 | +€29,907 | +17.5% |
| Fixed assets | 21/28 | €87,996 | €119,067 | +€31,070 | +35.3% |
| Tangible fixed assets | 22/27 | €87,996 | €119,067 | +€31,070 | +35.3% |
| Plant, machinery and equipment | 23 | €2,616 | €1,191 | -€1,425 | -54.5% |
| Furniture and vehicles | 24 | €60,114 | €47,799 | -€12,315 | -20.5% |
| Other tangible fixed assets | 26 | €25,266 | €70,077 | +€44,810 | +177% |
| Current assets | 29/58 | €83,366 | €82,202 | -€1,164 | -1.4% |
| Amounts receivable within one year | 40/41 | €23,148 | €24,495 | +€1,347 | +5.8% |
| Trade receivables | 40 | €17,149 | €23,608 | +€6,459 | +37.7% |
| Other amounts receivable | 41 | €6,000 | €888 | -€5,112 | -85.2% |
| Cash at bank and in hand | 54/58 | €54,642 | €23,189 | -€31,453 | -57.6% |
| Deferred charges and accrued income | 490/1 | €5,576 | €34,518 | +€28,942 | +519% |
| Total equity and liabilities | 10/49 | €171,362 | €201,269 | +€29,907 | +17.5% |
| Equity | 10/15 | €27,500 | €12,500 | -€15,000 | -54.5% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €27,500 | €12,500 | -€15,000 | -54.5% |
| Distributable reserves | 133 | €27,500 | €12,500 | -€15,000 | -54.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €143,862 | €188,769 | +€44,907 | +31.2% |
| Amounts payable after more than one year | 17 | €40,382 | €124,808 | +€84,426 | +209% |
| Financial debts | 170/4 | €40,382 | €54,459 | +€14,077 | +34.9% |
| Other amounts payable | 178/9 | - | €70,349 | +€70,349 | |
| Amounts payable within one year | 42/48 | €103,480 | €63,961 | -€39,519 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €15,663 | €28,308 | +€12,645 | +80.7% |
| Financial debts | 43 | €8,450 | €8,415 | -€35 | -0.4% |
| Credit institutions | 430/8 | €8,450 | €8,415 | -€35 | -0.4% |
| Trade debts | 44 | €11,742 | €21,659 | +€9,917 | +84.5% |
| Suppliers | 440/4 | €11,742 | €21,659 | +€9,917 | +84.5% |
| Taxes, remuneration and social security | 45 | €5,598 | €591 | -€5,007 | -89.4% |
| Taxes | 450/3 | €5,598 | €591 | -€5,007 | -89.4% |
| Other amounts payable | 47/48 | €62,028 | €4,988 | -€57,039 | -92.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,537 | €24,307 | +€1,771 | +7.9% |
| Other operating charges | 640/8 | €1,527 | €1,583 | +€55 | +3.6% |
| Non-recurring operating charges | 66A | €1,623 | €0 | -€1,623 | -100% |
| Gross operating margin | 9900 | €94,341 | €139,817 | +€45,476 | +48.2% |
| Operating profit (loss) | 9901 | €68,654 | €113,927 | +€45,273 | +65.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,714 | €7,775 | +€3,061 | +64.9% |
| Recurring financial charges | 65 | €4,714 | €7,775 | +€3,061 | +64.9% |
| Profit (loss) for the period before taxes | 9903 | €63,940 | €106,152 | +€42,212 | +66.0% |
| Income taxes | 67/77 | €19,516 | €29,112 | +€9,596 | +49.2% |
| Profit (loss) for the period | 9904 | €44,424 | €77,040 | +€32,616 | +73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,424 | €77,040 | +€32,616 | +73.4% |
Next steps
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.