E & A FARMA: 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.
E & A FARMA
Largest movements
- Current investments +€60,000
up €60,000 (+27.8%), from €216,043 to €276,043
- Receivables within one year +€45,403
up €45,403 (+6.0%), from €753,813 to €799,216
of which Trade receivables: +€45,029
- Tax, wage and social debts +€39,052
up €39,052 (+75.8%), from €51,550 to €90,601
of which Taxes: +€41,657
- Other debts +€36,549
up €36,549 (+13.6%), from €269,145 to €305,694
- Reserves +€34,746
up €34,746 (+3.6%), from €953,460 to €988,206
- Current portion of long-term debt +€33,802
up €33,802, from €0 to €33,802
- Debts after one year -€25,403
down €25,403 (-98.2%), from €25,873 to €470
of which Financial debts: -€25,403
- Staff costs +€123,009
up €123,009 (+60.8%), from €202,284 to €325,293
- Gross operating margin +€102,924
up €102,924 (+19.3%), from €534,179 to €637,103
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 | €1,552,838 | €1,650,985 | +€98,148 | +6.3% |
| Fixed assets | 21/28 | €404,119 | €395,981 | -€8,138 | -2.0% |
| Tangible fixed assets | 22/27 | €392,469 | €384,331 | -€8,138 | -2.1% |
| Land and buildings | 22 | €371,131 | €366,792 | -€4,340 | -1.2% |
| Plant, machinery and equipment | 23 | €9,704 | €8,183 | -€1,520 | -15.7% |
| Furniture and vehicles | 24 | €11,634 | €9,356 | -€2,278 | -19.6% |
| Financial fixed assets | 28 | €11,650 | €11,650 | = | 0.0% |
| Current assets | 29/58 | €1,148,718 | €1,255,005 | +€106,286 | +9.3% |
| Amounts receivable within one year | 40/41 | €753,813 | €799,216 | +€45,403 | +6.0% |
| Trade receivables | 40 | €168,701 | €213,731 | +€45,029 | +26.7% |
| Other amounts receivable | 41 | €585,112 | €585,486 | +€374 | +0.1% |
| Current investments | 50/53 | €216,043 | €276,043 | +€60,000 | +27.8% |
| Cash at bank and in hand | 54/58 | €165,820 | €171,318 | +€5,498 | +3.3% |
| Deferred charges and accrued income | 490/1 | €13,042 | €8,428 | -€4,614 | -35.4% |
| Total equity and liabilities | 10/49 | €1,552,838 | €1,650,985 | +€98,148 | +6.3% |
| Equity | 10/15 | €1,142,060 | €1,176,806 | +€34,746 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €953,460 | €988,206 | +€34,746 | +3.6% |
| Distributable reserves | 133 | €953,460 | €988,206 | +€34,746 | +3.6% |
| Profit (loss) carried forward | 14 | €170,000 | €170,000 | = | 0.0% |
| Amounts payable | 17/49 | €410,778 | €474,179 | +€63,402 | +15.4% |
| Amounts payable after more than one year | 17 | €25,873 | €470 | -€25,403 | -98.2% |
| Financial debts | 170/4 | €25,403 | €0 | -€25,403 | -100.0% |
| Other amounts payable | 178/9 | €470 | €470 | = | 0.0% |
| Amounts payable within one year | 42/48 | €384,097 | €472,902 | +€88,805 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €33,802 | +€33,802 | |
| Trade debts | 44 | €63,403 | €42,805 | -€20,598 | -32.5% |
| Suppliers | 440/4 | €63,403 | €42,805 | -€20,598 | -32.5% |
| Taxes, remuneration and social security | 45 | €51,550 | €90,601 | +€39,052 | +75.8% |
| Taxes | 450/3 | €4,191 | €45,848 | +€41,657 | +993.9% |
| Remuneration and social security | 454/9 | €47,358 | €44,753 | -€2,605 | -5.5% |
| Other amounts payable | 47/48 | €269,145 | €305,694 | +€36,549 | +13.6% |
| Accrued charges and deferred income | 492/3 | €807 | €807 | -€0 | 0.0% |
| Remuneration, social security and pensions | 62 | €202,284 | €325,293 | +€123,009 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,248 | €28,348 | +€3,101 | +12.3% |
| Other operating charges | 640/8 | €9,381 | €9,704 | +€323 | +3.4% |
| Gross operating margin | 9900 | €534,179 | €637,103 | +€102,924 | +19.3% |
| Operating profit (loss) | 9901 | €297,266 | €273,758 | -€23,508 | -7.9% |
| Financial income | 75/76B | €4 | €2,748 | +€2,744 | +77744.5% |
| Recurring financial income | 75 | €4 | €2,748 | +€2,744 | +77744.5% |
| Financial charges | 65/66B | €9,910 | €11,427 | +€1,516 | +15.3% |
| Recurring financial charges | 65 | €9,910 | €11,427 | +€1,516 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €287,359 | €265,079 | -€22,280 | -7.8% |
| Income taxes | 67/77 | €91,957 | €85,931 | -€6,026 | -6.6% |
| Profit (loss) for the period | 9904 | €195,402 | €179,149 | -€16,254 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €195,402 | €179,149 | -€16,254 | -8.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.