La Fermette LHT: 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 Fermette LHT
Largest movements
- Cash +€17,496
up €17,496 (+29.8%), from €58,628 to €76,124
mainly Trade debts (+€14,915) and Depreciation (+€14,647)
- Tangible fixed assets -€14,160
down €14,160 (-24.2%), from €58,438 to €44,278
of which Furniture and vehicles: -€10,964
- Trade debts +€14,915
up €14,915 (+34.7%), from €42,970 to €57,885
- Profit (loss) carried forward -€12,051
down €12,051 (-70.4%), from €17,128 to €5,078
- Debts after one year -€6,316
down €6,316 (-45.2%), from €13,961 to €7,645
- Tax, wage and social debts +€4,475
up €4,475 (+23.6%), from €18,992 to €23,467
of which Remuneration and social security: +€2,942
- Gross operating margin -€23,747
down €23,747 (-18.4%), from €129,133 to €105,386
- Staff costs +€2,234
up €2,234 (+2.3%), from €95,602 to €97,836
- Taxes -€2,216
down €2,216 (-94.3%), from €2,349 to €134
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 | €158,009 | €159,439 | +€1,430 | +0.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €60,564 | €46,404 | -€14,160 | -23.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €58,438 | €44,278 | -€14,160 | -24.2% |
| Plant, machinery and equipment | 23 | €10,879 | €8,020 | -€2,859 | -26.3% |
| Furniture and vehicles | 24 | €46,885 | €35,921 | -€10,964 | -23.4% |
| Other tangible fixed assets | 26 | €675 | €337 | -€337 | -50.0% |
| Financial fixed assets | 28 | €2,126 | €2,126 | = | 0.0% |
| Current assets | 29/58 | €97,446 | €113,035 | +€15,590 | +16.0% |
| Stocks and contracts in progress | 3 | €19,842 | €18,891 | -€951 | -4.8% |
| Stocks | 30/36 | €19,842 | €18,891 | -€951 | -4.8% |
| Amounts receivable within one year | 40/41 | €17,889 | €17,163 | -€726 | -4.1% |
| Trade receivables | 40 | €12,688 | €11,912 | -€776 | -6.1% |
| Other amounts receivable | 41 | €5,200 | €5,251 | +€50 | +1.0% |
| Cash at bank and in hand | 54/58 | €58,628 | €76,124 | +€17,496 | +29.8% |
| Deferred charges and accrued income | 490/1 | €1,087 | €857 | -€230 | -21.1% |
| Total equity and liabilities | 10/49 | €158,009 | €159,439 | +€1,430 | +0.9% |
| Equity | 10/15 | €75,980 | €63,930 | -€12,051 | -15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,252 | €40,252 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,244 | €21,244 | = | 0.0% |
| Distributable reserves | 133 | €19,008 | €19,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,128 | €5,078 | -€12,051 | -70.4% |
| Amounts payable | 17/49 | €82,029 | €95,509 | +€13,481 | +16.4% |
| Amounts payable after more than one year | 17 | €13,961 | €7,645 | -€6,316 | -45.2% |
| Financial debts | 170/4 | €13,961 | €7,645 | -€6,316 | -45.2% |
| Amounts payable within one year | 42/48 | €68,068 | €87,865 | +€19,797 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €6,106 | €6,316 | +€210 | +3.4% |
| Trade debts | 44 | €42,970 | €57,885 | +€14,915 | +34.7% |
| Suppliers | 440/4 | €42,970 | €57,885 | +€14,915 | +34.7% |
| Taxes, remuneration and social security | 45 | €18,992 | €23,467 | +€4,475 | +23.6% |
| Taxes | 450/3 | €4,018 | €5,551 | +€1,533 | +38.2% |
| Remuneration and social security | 454/9 | €14,974 | €17,917 | +€2,942 | +19.6% |
| Other amounts payable | 47/48 | - | €196 | +€196 | |
| Non-recurring operating income | 76A | €12,629 | - | -€12,629 | |
| Remuneration, social security and pensions | 62 | €95,602 | €97,836 | +€2,234 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,846 | €14,647 | -€199 | -1.3% |
| Other operating charges | 640/8 | €3,171 | €2,621 | -€551 | -17.4% |
| Gross operating margin | 9900 | €129,133 | €105,386 | -€23,747 | -18.4% |
| Operating profit (loss) | 9901 | €15,513 | -€9,718 | -€25,231 | |
| Financial income | 75/76B | €380 | €132 | -€249 | -65.4% |
| Recurring financial income | 75 | €380 | €132 | -€249 | -65.4% |
| Financial charges | 65/66B | €2,332 | €2,331 | -€1 | 0.0% |
| Recurring financial charges | 65 | €2,332 | €2,331 | -€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €13,562 | -€11,917 | -€25,479 | |
| Income taxes | 67/77 | €2,349 | €134 | -€2,216 | -94.3% |
| Profit (loss) for the period | 9904 | €11,212 | -€12,051 | -€23,263 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,212 | -€12,051 | -€23,263 |
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 27 October 2026 via checked.be.