LE FROMAGER DE MESSANCY: 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.
LE FROMAGER DE MESSANCY
Largest movements
- Cash +€95,886
up €95,886 (+70.6%), from €135,830 to €231,716
mainly Other debts (+€34,717) and Depreciation (+€31,939)
- Tangible fixed assets -€27,880
down €27,880 (-30.0%), from €93,017 to €65,137
of which Furniture and vehicles: -€14,455
- Deferred charges and accrued income -€19,697
down €19,697 (-93.7%), from €21,013 to €1,316
- Receivables within one year +€8,476
up €8,476 (+15.5%), from €54,610 to €63,086
of which Other amounts receivable: +€6,346
- Stocks and contracts +€5,943
up €5,943 (+31.8%), from €18,683 to €24,626
- Other debts +€34,717
up €34,717 (+4.8%), from €729,609 to €764,326
- Profit (loss) carried forward +€12,079
up €12,079 (+1.8%), from -€663,859 to -€651,780
- Trade debts +€6,373
up €6,373 (+5.0%), from €127,224 to €133,596
- Accrued charges and deferred income +€5,100
up €5,100 (+6.2%), from €81,615 to €86,715
- Tax, wage and social debts +€4,460
up €4,460 (+13.6%), from €32,690 to €37,151
of which Taxes: +€2,464
- Gross operating margin +€122,013
up €122,013 (+63.5%), from €192,134 to €314,147
- Staff costs +€17,813
up €17,813 (+9.0%), from €198,153 to €215,966
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 | €325,879 | €388,607 | +€62,729 | +19.2% |
| Fixed assets | 21/28 | €95,744 | €67,863 | -€27,880 | -29.1% |
| Tangible fixed assets | 22/27 | €93,017 | €65,137 | -€27,880 | -30.0% |
| Plant, machinery and equipment | 23 | €47,969 | €34,544 | -€13,425 | -28.0% |
| Furniture and vehicles | 24 | €45,048 | €30,593 | -€14,455 | -32.1% |
| Financial fixed assets | 28 | €2,726 | €2,726 | = | 0.0% |
| Current assets | 29/58 | €230,135 | €320,744 | +€90,609 | +39.4% |
| Stocks and contracts in progress | 3 | €18,683 | €24,626 | +€5,943 | +31.8% |
| Stocks | 30/36 | €18,683 | €24,626 | +€5,943 | +31.8% |
| Amounts receivable within one year | 40/41 | €54,610 | €63,086 | +€8,476 | +15.5% |
| Trade receivables | 40 | €45,038 | €47,169 | +€2,130 | +4.7% |
| Other amounts receivable | 41 | €9,571 | €15,917 | +€6,346 | +66.3% |
| Cash at bank and in hand | 54/58 | €135,830 | €231,716 | +€95,886 | +70.6% |
| Deferred charges and accrued income | 490/1 | €21,013 | €1,316 | -€19,697 | -93.7% |
| Total equity and liabilities | 10/49 | €325,879 | €388,607 | +€62,729 | +19.2% |
| Equity | 10/15 | -€645,259 | -€633,180 | +€12,079 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€663,859 | -€651,780 | +€12,079 | +1.8% |
| Amounts payable | 17/49 | €971,138 | €1,021,788 | +€50,650 | +5.2% |
| Amounts payable within one year | 42/48 | €889,523 | €935,072 | +€45,550 | +5.1% |
| Trade debts | 44 | €127,224 | €133,596 | +€6,373 | +5.0% |
| Suppliers | 440/4 | €127,224 | €133,596 | +€6,373 | +5.0% |
| Taxes, remuneration and social security | 45 | €32,690 | €37,151 | +€4,460 | +13.6% |
| Taxes | 450/3 | €5,221 | €7,685 | +€2,464 | +47.2% |
| Remuneration and social security | 454/9 | €27,469 | €29,466 | +€1,996 | +7.3% |
| Other amounts payable | 47/48 | €729,609 | €764,326 | +€34,717 | +4.8% |
| Accrued charges and deferred income | 492/3 | €81,615 | €86,715 | +€5,100 | +6.2% |
| Remuneration, social security and pensions | 62 | €198,153 | €215,966 | +€17,813 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,833 | €31,939 | +€1,107 | +3.6% |
| Gross operating margin | 9900 | €192,134 | €314,147 | +€122,013 | +63.5% |
| Operating profit (loss) | 9901 | -€36,851 | €66,242 | +€103,093 | |
| Financial charges | 65/66B | €54,304 | €54,163 | -€141 | -0.3% |
| Recurring financial charges | 65 | €54,304 | €54,163 | -€141 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€91,156 | €12,079 | +€103,234 | |
| Profit (loss) for the period | 9904 | -€91,156 | €12,079 | +€103,234 | |
| Profit (loss) for the period to be appropriated | 9905 | -€91,156 | €12,079 | +€103,234 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.