Le Petit Fermier: what changed
Le Petit Fermier
Largest movements
- Tangible fixed assets +€409,319
up €409,319 (+159%), from €257,526 to €666,845
of which Assets under construction and advance payments: +€449,917
- Receivables within one year -€271,681
down €271,681 (-88.8%), from €305,959 to €34,278
of which Trade receivables: -€281,915
- Stocks and contracts -€21,809
down €21,809 (-100%), from €21,809 to €0
- Cash +€11,086
up €11,086 (+446%), from €2,487 to €13,572
mainly Receivables within one year (+€271,681) and Trade debts (+€217,271)
- Trade debts +€217,271
up €217,271 (+173%), from €125,332 to €342,603
- Tax, wage and social debts -€62,212
down €62,212 (-84.3%), from €73,795 to €11,583
of which Taxes: -€58,720
- Profit (loss) carried forward -€29,747
down €29,747 (-9.9%), from €300,127 to €270,381
- Gross operating margin -€298,621
down €298,621 (-65.8%), from €453,657 to €155,036
- Taxes -€57,495
down €57,495 (-100%), from €57,495 to €0
- Depreciation -€23,384
down €23,384 (-36.5%), from €63,982 to €40,598
- Staff costs -€5,405
down €5,405 (-4.1%), from €132,833 to €127,428
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 | €592,658 | €717,518 | +€124,860 | +21.1% |
| Fixed assets | 21/28 | €257,526 | €666,845 | +€409,319 | +159% |
| Tangible fixed assets | 22/27 | €257,526 | €666,845 | +€409,319 | +159% |
| Land and buildings | 22 | €257,526 | €110,728 | -€146,798 | -57.0% |
| Plant, machinery and equipment | 23 | €0 | €106,200 | +€106,200 | |
| Assets under construction and advance payments | 27 | - | €449,917 | +€449,917 | |
| Current assets | 29/58 | €335,132 | €50,673 | -€284,459 | -84.9% |
| Stocks and contracts in progress | 3 | €21,809 | €0 | -€21,809 | -100% |
| Stocks | 30/36 | €21,809 | €0 | -€21,809 | -100% |
| Amounts receivable within one year | 40/41 | €305,959 | €34,278 | -€271,681 | -88.8% |
| Trade receivables | 40 | €303,173 | €21,259 | -€281,915 | -93.0% |
| Other amounts receivable | 41 | €2,786 | €13,019 | +€10,233 | +367% |
| Cash at bank and in hand | 54/58 | €2,487 | €13,572 | +€11,086 | +446% |
| Deferred charges and accrued income | 490/1 | €4,878 | €2,823 | -€2,054 | -42.1% |
| Total equity and liabilities | 10/49 | €592,658 | €717,518 | +€124,860 | +21.1% |
| Equity | 10/15 | €320,579 | €290,832 | -€29,747 | -9.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €300,127 | €270,381 | -€29,747 | -9.9% |
| Amounts payable | 17/49 | €272,080 | €426,686 | +€154,607 | +56.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €270,013 | €426,686 | +€156,674 | +58.0% |
| Current portion of amounts payable after more than one year | 42 | €486 | €0 | -€486 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €125,332 | €342,603 | +€217,271 | +173% |
| Suppliers | 440/4 | €125,332 | €342,603 | +€217,271 | +173% |
| Taxes, remuneration and social security | 45 | €73,795 | €11,583 | -€62,212 | -84.3% |
| Taxes | 450/3 | €58,883 | €163 | -€58,720 | -99.7% |
| Remuneration and social security | 454/9 | €14,913 | €11,420 | -€3,492 | -23.4% |
| Other amounts payable | 47/48 | €70,400 | €72,500 | +€2,100 | +3.0% |
| Accrued charges and deferred income | 492/3 | €2,067 | €0 | -€2,067 | -100% |
| Remuneration, social security and pensions | 62 | €132,833 | €127,428 | -€5,405 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,982 | €40,598 | -€23,384 | -36.5% |
| Other operating charges | 640/8 | €12,271 | €12,407 | +€136 | +1.1% |
| Gross operating margin | 9900 | €453,657 | €155,036 | -€298,621 | -65.8% |
| Operating profit (loss) | 9901 | €244,571 | -€25,397 | -€269,968 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €8,712 | €4,350 | -€4,362 | -50.1% |
| Recurring financial charges | 65 | €8,712 | €4,350 | -€4,362 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €235,859 | -€29,747 | -€265,606 | |
| Income taxes | 67/77 | €57,495 | €0 | -€57,495 | -100% |
| Profit (loss) for the period | 9904 | €178,364 | -€29,747 | -€208,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €178,364 | -€29,747 | -€208,111 |
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 4 November 2026 via checked.be.