LES SEPT FERMES: what changed
What changed
LES SEPT FERMES
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
-€8,413
2024 · €26,478-€34,892
Equity
€226,870
2024 · €235,284-€8,413
Cash
€114,084
2024 · €256,536-€142,452
Balance sheet total
€1.4m
2024 · €1.6m-€174,412
Largest movements
Assets
- Cash -€142,452
down €142,452 (-55.5%), from €256,536 to €114,084
mainly Debts after one year (-€146,371) and Trade debts (-€64,227)
- Tangible fixed assets -€99,943
down €99,943 (-8.9%), from €1.1m to €1.0m
- Receivables within one year +€59,301
up €59,301 (+25.6%), from €231,967 to €291,269
of which Trade receivables: +€62,288
Equity and liabilities
- Debts after one year -€146,371
down €146,371 (-14.8%), from €988,314 to €841,943
- Trade debts -€64,227
down €64,227 (-33.3%), from €193,148 to €128,921
- Other debts +€45,057
up €45,057 (+148%), from €30,533 to €75,590
Income statement
- Gross operating margin -€21,813
down €21,813 (-11.8%), from €184,954 to €163,142
- Financial charges +€13,426
up €13,426 (+113%), from €11,916 to €25,341
- Depreciation +€7,512
up €7,512 (+5.4%), from €139,733 to €147,245
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.
Result 2024
€26,478
Gross operating margin
-€21,813
Depreciation
-€7,512
Other operating charges
-€31
Financial income
+€473
Financial charges
-€13,426
Deferred taxes and other
+€7,417
Result 2025
-€8,413
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€51,222
Investment
-€47,302
Financing
-€146,371
Cash 2024
€256,536
From operations (derived)
+€51,222
Net result for the year
-€8,413
Depreciation
+€147,245
Receivables within one year
-€59,301
Deferred charges and accrued income
-€8,681
Provisions
-€1,413
Trade debts
-€64,227
Tax, wage and social debts
+€955
Other debts
+€45,057
Investment (derived)
-€47,302
Investment in fixed assets (net)
-€47,302
Financing
-€146,371
Debts after one year
-€146,371
Current portion of long-term debt
-€0
Cash 2025
€114,084
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,606,049 | €1,431,637 | -€174,412 | -10.9% |
| Fixed assets | 21/28 | €1,117,546 | €1,017,602 | -€99,943 | -8.9% |
| Tangible fixed assets | 22/27 | €1,117,546 | €1,017,602 | -€99,943 | -8.9% |
| Plant, machinery and equipment | 23 | €1,117,546 | €1,017,602 | -€99,943 | -8.9% |
| Current assets | 29/58 | €488,503 | €414,034 | -€74,469 | -15.2% |
| Amounts receivable within one year | 40/41 | €231,967 | €291,269 | +€59,301 | +25.6% |
| Trade receivables | 40 | €228,865 | €291,153 | +€62,288 | +27.2% |
| Other amounts receivable | 41 | €3,102 | €116 | -€2,986 | -96.3% |
| Cash at bank and in hand | 54/58 | €256,536 | €114,084 | -€142,452 | -55.5% |
| Deferred charges and accrued income | 490/1 | - | €8,681 | +€8,681 | |
| Total equity and liabilities | 10/49 | €1,606,049 | €1,431,637 | -€174,412 | -10.9% |
| Equity | 10/15 | €235,284 | €226,870 | -€8,413 | -3.6% |
| Contributions | 10/11 | €23,243 | €23,243 | = | 0.0% |
| Reserves | 13 | €69,270 | €63,618 | -€5,652 | -8.2% |
| Non-distributable reserves | 130/1 | €2,324 | €2,324 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,324 | €2,324 | = | 0.0% |
| Tax-exempt reserves | 132 | €49,593 | €43,941 | -€5,652 | -11.4% |
| Distributable reserves | 133 | €17,353 | €17,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,771 | €140,010 | -€2,762 | -1.9% |
| Provisions and deferred taxes | 16 | €12,398 | €10,985 | -€1,413 | -11.4% |
| Deferred taxes | 168 | €12,398 | €10,985 | -€1,413 | -11.4% |
| Amounts payable | 17/49 | €1,358,367 | €1,193,781 | -€164,586 | -12.1% |
| Amounts payable after more than one year | 17 | €988,314 | €841,943 | -€146,371 | -14.8% |
| Financial debts | 170/4 | €988,314 | €841,943 | -€146,371 | -14.8% |
| Amounts payable within one year | 42/48 | €370,053 | €351,838 | -€18,214 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €146,371 | €146,371 | -€0 | 0.0% |
| Trade debts | 44 | €193,148 | €128,921 | -€64,227 | -33.3% |
| Suppliers | 440/4 | €193,148 | €128,921 | -€64,227 | -33.3% |
| Taxes, remuneration and social security | 45 | - | €955 | +€955 | |
| Taxes | 450/3 | - | €955 | +€955 | |
| Other amounts payable | 47/48 | €30,533 | €75,590 | +€45,057 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,733 | €147,245 | +€7,512 | +5.4% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €184,954 | €163,142 | -€21,813 | -11.8% |
| Operating profit (loss) | 9901 | €44,254 | €14,898 | -€29,356 | -66.3% |
| Financial income | 75/76B | €144 | €617 | +€473 | +327% |
| Recurring financial income | 75 | €144 | €617 | +€473 | +327% |
| Financial charges | 65/66B | €11,916 | €25,341 | +€13,426 | +113% |
| Recurring financial charges | 65 | €11,916 | €25,341 | +€13,426 | +113% |
| Profit (loss) for the period before taxes | 9903 | €32,483 | -€9,826 | -€42,309 | |
| Transfer from deferred taxes | 780 | €3,996 | €1,413 | -€2,583 | -64.6% |
| Transfer to deferred taxes | 680 | €10,000 | - | -€10,000 | |
| Profit (loss) for the period | 9904 | €26,478 | -€8,413 | -€34,892 | |
| Transfer from tax-exempt reserves | 789 | €15,983 | €5,652 | -€10,331 | -64.6% |
| Transfer to tax-exempt reserves | 689 | €40,000 | - | -€40,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,461 | -€2,762 | -€5,223 |
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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 2 November 2026 via checked.be.