FERBOM: what changed
What changed
FERBOM
NACE 01.500, Mixed farming
filed annual accounts (NBB)
Net result for the year
€32,724
2024 · €38,746-€6,022
Equity
€340,872
2024 · €308,149+€32,724
Cash
€160,807
2024 · €123,973+€36,834
Balance sheet total
€344,465
2024 · €311,961+€32,504
Largest movements
Assets
- Cash +€36,834
up €36,834 (+29.7%), from €123,973 to €160,807
mainly Net result for the year (+€32,724) and Receivables within one year (+€3,225)
Equity and liabilities
- Profit (loss) carried forward +€32,724
up €32,724 (+21.1%), from €154,903 to €187,627
Income statement
- Gross operating margin -€9,784
down €9,784 (-17.6%), from €55,503 to €45,719
- Taxes -€2,536
down €2,536 (-17.9%), from €14,164 to €11,628
- Other operating charges -€892
down €892 (-27.2%), from €3,275 to €2,383
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
€38,746
Gross operating margin
-€9,784
Other operating charges
+€892
Financial income
+€531
Financial charges
-€196
Taxes
+€2,536
Result 2025
€32,724
raises the resultlowers the result
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
+€36,834
Investment
€0
Financing
€0
Cash 2024
€123,973
From operations (derived)
+€36,834
Net result for the year
+€32,724
Receivables within one year
+€3,225
Deferred charges and accrued income
+€1,106
Trade debts
-€1,542
Tax, wage and social debts
+€1,322
Cash 2025
€160,807
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €311,961 | €344,465 | +€32,504 | +10.4% |
| Fixed assets | 21/28 | €10,901 | €10,901 | = | 0.0% |
| Financial fixed assets | 28 | €10,901 | €10,901 | = | 0.0% |
| Current assets | 29/58 | €301,060 | €333,564 | +€32,504 | +10.8% |
| Amounts receivable within one year | 40/41 | €25,596 | €22,372 | -€3,225 | -12.6% |
| Trade receivables | 40 | €15,770 | €8,999 | -€6,770 | -42.9% |
| Other amounts receivable | 41 | €9,827 | €13,373 | +€3,546 | +36.1% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €123,973 | €160,807 | +€36,834 | +29.7% |
| Deferred charges and accrued income | 490/1 | €1,491 | €385 | -€1,106 | -74.2% |
| Total equity and liabilities | 10/49 | €311,961 | €344,465 | +€32,504 | +10.4% |
| Equity | 10/15 | €308,149 | €340,872 | +€32,724 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,645 | €134,645 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €132,785 | €132,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,903 | €187,627 | +€32,724 | +21.1% |
| Amounts payable | 17/49 | €3,812 | €3,592 | -€220 | -5.8% |
| Amounts payable within one year | 42/48 | €3,812 | €3,592 | -€220 | -5.8% |
| Trade debts | 44 | €1,649 | €106 | -€1,542 | -93.5% |
| Suppliers | 440/4 | €1,649 | €106 | -€1,542 | -93.5% |
| Taxes, remuneration and social security | 45 | €2,164 | €3,486 | +€1,322 | +61.1% |
| Taxes | 450/3 | €2,164 | €3,486 | +€1,322 | +61.1% |
| Other operating charges | 640/8 | €3,275 | €2,383 | -€892 | -27.2% |
| Gross operating margin | 9900 | €55,503 | €45,719 | -€9,784 | -17.6% |
| Operating profit (loss) | 9901 | €52,228 | €43,335 | -€8,893 | -17.0% |
| Financial income | 75/76B | €736 | €1,267 | +€531 | +72.1% |
| Recurring financial income | 75 | €736 | €1,267 | +€531 | +72.1% |
| Financial charges | 65/66B | €54 | €250 | +€196 | +363% |
| Recurring financial charges | 65 | €54 | €250 | +€196 | +363% |
| Profit (loss) for the period before taxes | 9903 | €52,910 | €44,352 | -€8,558 | -16.2% |
| Income taxes | 67/77 | €14,164 | €11,628 | -€2,536 | -17.9% |
| Profit (loss) for the period | 9904 | €38,746 | €32,724 | -€6,022 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,746 | €32,724 | -€6,022 | -15.5% |
Next steps
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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 4 November 2026 via checked.be.