EAT'S FARM: what changed
Two financial 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.
EAT'S FARM
Largest movements
- Tangible fixed assets -€34,813
down €34,813 (-59.2%), from €58,787 to €23,974
of which Leasing and similar rights: -€31,323
- Receivables within one year +€6,046
new in 2025: €6,046
of which Trade receivables: +€5,984
- Cash -€2,838
no longer reported in 2025 (was €2,838)
mainly Debts after one year (-€28,162) and Current portion of long-term debt (-€7,616)
- Debts after one year -€28,162
down €28,162 (-82.9%), from €33,979 to €5,817
- Current portion of long-term debt -€7,616
down €7,616 (-41.9%), from €18,186 to €10,570
- Short-term financial debts +€4,970
new in 2025: €4,970
- Other debts -€2,605
down €2,605 (-17.6%), from €14,783 to €12,177
- Tax, wage and social debts +€1,573
up €1,573 (+157%), from €1,003 to €2,577
- Depreciation -€6,510
down €6,510 (-65.1%), from €10,000 to €3,490
- Other operating charges +€3,894
up €3,894 (+263%), from €1,482 to €5,376
- Gross operating margin +€2,606
up €2,606 (+31.2%), from €8,360 to €10,966
- Financial charges -€277
down €277 (-17.1%), from €1,616 to €1,339
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.
Derived cash bridge
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 | €61,825 | €30,220 | -€31,605 | -51.1% |
| Fixed assets | 21/28 | €58,987 | €24,174 | -€34,813 | -59.0% |
| Tangible fixed assets | 22/27 | €58,787 | €23,974 | -€34,813 | -59.2% |
| Plant, machinery and equipment | 23 | €27,464 | €23,974 | -€3,490 | -12.7% |
| Leasing and similar rights | 25 | €31,323 | - | -€31,323 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €2,838 | €6,046 | +€3,208 | +113% |
| Amounts receivable within one year | 40/41 | - | €6,046 | +€6,046 | |
| Trade receivables | 40 | - | €5,984 | +€5,984 | |
| Other amounts receivable | 41 | - | €62 | +€62 | |
| Cash at bank and in hand | 54/58 | €2,838 | - | -€2,838 | |
| Total equity and liabilities | 10/49 | €61,825 | €30,220 | -€31,605 | -51.1% |
| Equity | 10/15 | -€7,052 | -€6,291 | +€761 | +10.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,052 | -€10,291 | +€761 | +6.9% |
| Amounts payable | 17/49 | €68,877 | €36,511 | -€32,367 | -47.0% |
| Amounts payable after more than one year | 17 | €33,979 | €5,817 | -€28,162 | -82.9% |
| Financial debts | 170/4 | €33,979 | €5,817 | -€28,162 | -82.9% |
| Amounts payable within one year | 42/48 | €34,898 | €30,694 | -€4,205 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €18,186 | €10,570 | -€7,616 | -41.9% |
| Financial debts | 43 | - | €4,970 | +€4,970 | |
| Credit institutions | 430/8 | - | €4,970 | +€4,970 | |
| Trade debts | 44 | €926 | €400 | -€526 | -56.8% |
| Suppliers | 440/4 | €926 | €400 | -€526 | -56.8% |
| Taxes, remuneration and social security | 45 | €1,003 | €2,577 | +€1,573 | +157% |
| Taxes | 450/3 | €1,003 | €2,577 | +€1,573 | +157% |
| Other amounts payable | 47/48 | €14,783 | €12,177 | -€2,605 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,000 | €3,490 | -€6,510 | -65.1% |
| Other operating charges | 640/8 | €1,482 | €5,376 | +€3,894 | +263% |
| Gross operating margin | 9900 | €8,360 | €10,966 | +€2,606 | +31.2% |
| Operating profit (loss) | 9901 | -€3,121 | €2,101 | +€5,222 | |
| Financial charges | 65/66B | €1,616 | €1,339 | -€277 | -17.1% |
| Recurring financial charges | 65 | €1,616 | €1,339 | -€277 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,737 | €761 | +€5,499 | |
| Income taxes | 67/77 | €38 | - | -€38 | |
| Profit (loss) for the period | 9904 | -€4,775 | €761 | +€5,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,775 | €761 | +€5,537 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.