DB FARM: what changed
Two fiscal 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.
DB FARM
Largest movements
- Tangible fixed assets -€4,060
down €4,060 (-3.1%), from €131,758 to €127,698
- Trade debts -€48,180
down €48,180 (-85.0%), from €56,682 to €8,502
- Other debts +€47,443
up €47,443 (+137.5%), from €34,514 to €81,957
- Profit (loss) carried forward -€3,569
down €3,569 (-18.0%), from €19,846 to €16,277
- Financial charges +€3,100
up €3,100 (+23845.4%), from €13 to €3,113
- Gross operating margin +€2,130
up €2,130 (+56.2%), from €3,793 to €5,923
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.
Cash bridge derived
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 | €145,128 | €140,822 | -€4,306 | -3.0% |
| Formation expenses | 20 | €599 | €93 | -€506 | -84.4% |
| Fixed assets | 21/28 | €131,758 | €127,698 | -€4,060 | -3.1% |
| Tangible fixed assets | 22/27 | €131,758 | €127,698 | -€4,060 | -3.1% |
| Land and buildings | 22 | €131,758 | €127,698 | -€4,060 | -3.1% |
| Current assets | 29/58 | €12,770 | €13,030 | +€260 | +2.0% |
| Amounts receivable within one year | 40/41 | €12,731 | €12,951 | +€220 | +1.7% |
| Trade receivables | 40 | €12,731 | €12,951 | +€220 | +1.7% |
| Cash at bank and in hand | 54/58 | €40 | €79 | +€39 | +99.1% |
| Total equity and liabilities | 10/49 | €145,128 | €140,822 | -€4,306 | -3.0% |
| Equity | 10/15 | €53,932 | €50,362 | -€3,569 | -6.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,846 | €16,277 | -€3,569 | -18.0% |
| Amounts payable | 17/49 | €91,196 | €90,459 | -€737 | -0.8% |
| Amounts payable within one year | 42/48 | €91,196 | €90,459 | -€737 | -0.8% |
| Trade debts | 44 | €56,682 | €8,502 | -€48,180 | -85.0% |
| Suppliers | 440/4 | €56,682 | €8,502 | -€48,180 | -85.0% |
| Other amounts payable | 47/48 | €34,514 | €81,957 | +€47,443 | +137.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,566 | €4,566 | = | 0.0% |
| Other operating charges | 640/8 | €1,760 | €1,814 | +€54 | +3.1% |
| Gross operating margin | 9900 | €3,793 | €5,923 | +€2,130 | +56.2% |
| Operating profit (loss) | 9901 | -€2,533 | -€456 | +€2,077 | +82.0% |
| Financial charges | 65/66B | €13 | €3,113 | +€3,100 | +23845.4% |
| Recurring financial charges | 65 | €13 | €3,113 | +€3,100 | +23845.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,546 | -€3,569 | -€1,023 | -40.2% |
| Profit (loss) for the period | 9904 | -€2,546 | -€3,569 | -€1,023 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,546 | -€3,569 | -€1,023 | -40.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.