LA FERME DE JACK: 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.
LA FERME DE JACK
Largest movements
- Tangible fixed assets -€1,872
down €1,872 (-9.5%), from €19,645 to €17,773
of which Land and buildings: -€1,222
- Receivables within one year +€1,335
up €1,335 (+40.6%), from €3,287 to €4,622
of which Trade receivables: +€2,368
- Deferred charges and accrued income -€301
down €301 (-13.0%), from €2,319 to €2,018
- Trade debts -€1,388
down €1,388 (-23.6%), from €5,882 to €4,494
- Other debts +€1,113
up €1,113 (+34.6%), from €3,220 to €4,333
- Profit (loss) carried forward -€328
down €328 (-4.1%), from -€7,943 to -€8,271
- Gross operating margin -€7,897
down €7,897 (-67.7%), from €11,662 to €3,765
- Depreciation +€907
up €907 (+94.0%), from €965 to €1,872
- Financial charges -€255
down €255 (-10.3%), from €2,487 to €2,232
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 | €27,299 | €26,580 | -€719 | -2.6% |
| Fixed assets | 21/28 | €19,645 | €17,773 | -€1,872 | -9.5% |
| Tangible fixed assets | 22/27 | €19,645 | €17,773 | -€1,872 | -9.5% |
| Land and buildings | 22 | €11,542 | €10,320 | -€1,222 | -10.6% |
| Plant, machinery and equipment | 23 | €1,537 | €887 | -€650 | -42.3% |
| Other tangible fixed assets | 26 | €6,566 | €6,566 | = | 0.0% |
| Current assets | 29/58 | €7,654 | €8,807 | +€1,153 | +15.1% |
| Amounts receivable within one year | 40/41 | €3,287 | €4,622 | +€1,335 | +40.6% |
| Trade receivables | 40 | €2,245 | €4,613 | +€2,368 | +105% |
| Other amounts receivable | 41 | €1,042 | €9 | -€1,033 | -99.1% |
| Cash at bank and in hand | 54/58 | €2,048 | €2,167 | +€119 | +5.8% |
| Deferred charges and accrued income | 490/1 | €2,319 | €2,018 | -€301 | -13.0% |
| Total equity and liabilities | 10/49 | €27,299 | €26,580 | -€719 | -2.6% |
| Equity | 10/15 | €17,057 | €16,729 | -€328 | -1.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,943 | -€8,271 | -€328 | -4.1% |
| Amounts payable | 17/49 | €10,242 | €9,851 | -€391 | -3.8% |
| Amounts payable within one year | 42/48 | €10,242 | €9,851 | -€391 | -3.8% |
| Trade debts | 44 | €5,882 | €4,494 | -€1,388 | -23.6% |
| Suppliers | 440/4 | €5,882 | €4,494 | -€1,388 | -23.6% |
| Taxes, remuneration and social security | 45 | €1,140 | €1,024 | -€116 | -10.2% |
| Taxes | 450/3 | €1,140 | €1,024 | -€116 | -10.2% |
| Other amounts payable | 47/48 | €3,220 | €4,333 | +€1,113 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €965 | €1,872 | +€907 | +94.0% |
| Gross operating margin | 9900 | €11,662 | €3,765 | -€7,897 | -67.7% |
| Operating profit (loss) | 9901 | €10,697 | €1,893 | -€8,804 | -82.3% |
| Financial income | 75/76B | €2 | €11 | +€9 | +450% |
| Recurring financial income | 75 | €2 | €11 | +€9 | +450% |
| Financial charges | 65/66B | €2,487 | €2,232 | -€255 | -10.3% |
| Recurring financial charges | 65 | €2,487 | €2,232 | -€255 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €8,212 | -€328 | -€8,540 | |
| Profit (loss) for the period | 9904 | €8,212 | -€328 | -€8,540 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,212 | -€328 | -€8,540 |
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 20 October 2026 via checked.be.