FARBENFROH: 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.
FARBENFROH
Largest movements
- Current investments -€54,750
down €54,750 (-58.9%), from €93,000 to €38,250
- Cash +€50,548
up €50,548 (+56.9%), from €88,910 to €139,459
mainly Other debts (+€143,126) and Net result for the year (+€56,917)
- Tangible fixed assets +€46,704
up €46,704 (+21.5%), from €217,482 to €264,186
of which Furniture and vehicles: +€56,963
- Receivables within one year -€8,744
down €8,744 (-30.1%), from €29,064 to €20,321
of which Trade receivables: -€28,498
- Other debts +€143,126
up €143,126 (+4004.2%), from €3,574 to €146,700
- Profit (loss) carried forward -€113,083
down €113,083 (-55.2%), from €204,683 to €91,601
- Tax, wage and social debts +€27,175
up €27,175 (+283.3%), from €9,592 to €36,766
of which Taxes: +€25,642
- Debts after one year -€15,712
down €15,712 (-11.5%), from €137,002 to €121,290
- Current portion of long-term debt -€6,108
down €6,108 (-28.0%), from €21,820 to €15,712
- Gross operating margin -€52,633
down €52,633 (-21.4%), from €246,488 to €193,855
- Taxes -€17,080
down €17,080 (-59.9%), from €28,522 to €11,442
- Staff costs +€13,854
up €13,854 (+19.3%), from €71,805 to €85,658
- Financial income +€9,271
up €9,271 (+491.6%), from €1,886 to €11,157
of which Non-recurring financial income: +€5,910
- Depreciation +€8,604
up €8,604 (+24.5%), from €35,096 to €43,700
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 | €442,332 | €477,446 | +€35,114 | +7.9% |
| Fixed assets | 21/28 | €217,768 | €266,158 | +€48,390 | +22.2% |
| Intangible fixed assets | 21 | €286 | €1,972 | +€1,687 | +590.0% |
| Tangible fixed assets | 22/27 | €217,482 | €264,186 | +€46,704 | +21.5% |
| Land and buildings | 22 | €169,289 | €158,928 | -€10,361 | -6.1% |
| Plant, machinery and equipment | 23 | €27,384 | €32,900 | +€5,516 | +20.1% |
| Furniture and vehicles | 24 | €15,395 | €72,357 | +€56,963 | +370.0% |
| Leasing and similar rights | 25 | €5,415 | - | -€5,415 | |
| Current assets | 29/58 | €224,564 | €211,287 | -€13,277 | -5.9% |
| Stocks and contracts in progress | 3 | €6,491 | €6,861 | +€371 | +5.7% |
| Stocks | 30/36 | €6,491 | €6,861 | +€371 | +5.7% |
| Amounts receivable within one year | 40/41 | €29,064 | €20,321 | -€8,744 | -30.1% |
| Trade receivables | 40 | €28,498 | - | -€28,498 | |
| Other amounts receivable | 41 | €566 | €20,321 | +€19,755 | +3490.9% |
| Current investments | 50/53 | €93,000 | €38,250 | -€54,750 | -58.9% |
| Cash at bank and in hand | 54/58 | €88,910 | €139,459 | +€50,548 | +56.9% |
| Deferred charges and accrued income | 490/1 | €7,099 | €6,397 | -€702 | -9.9% |
| Total equity and liabilities | 10/49 | €442,332 | €477,446 | +€35,114 | +7.9% |
| Equity | 10/15 | €266,191 | €153,108 | -€113,083 | -42.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €59,508 | €59,508 | = | 0.0% |
| Distributable reserves | 133 | €59,508 | €59,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,683 | €91,601 | -€113,083 | -55.2% |
| Amounts payable | 17/49 | €176,141 | €324,338 | +€148,196 | +84.1% |
| Amounts payable after more than one year | 17 | €137,002 | €121,290 | -€15,712 | -11.5% |
| Financial debts | 170/4 | €137,002 | €121,290 | -€15,712 | -11.5% |
| Amounts payable within one year | 42/48 | €38,426 | €202,981 | +€164,555 | +428.2% |
| Current portion of amounts payable after more than one year | 42 | €21,820 | €15,712 | -€6,108 | -28.0% |
| Trade debts | 44 | €3,440 | €3,802 | +€362 | +10.5% |
| Suppliers | 440/4 | €3,440 | €3,802 | +€362 | +10.5% |
| Taxes, remuneration and social security | 45 | €9,592 | €36,766 | +€27,175 | +283.3% |
| Taxes | 450/3 | €6,252 | €31,893 | +€25,642 | +410.1% |
| Remuneration and social security | 454/9 | €3,340 | €4,873 | +€1,533 | +45.9% |
| Other amounts payable | 47/48 | €3,574 | €146,700 | +€143,126 | +4004.2% |
| Accrued charges and deferred income | 492/3 | €713 | €67 | -€646 | -90.6% |
| Remuneration, social security and pensions | 62 | €71,805 | €85,658 | +€13,854 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,096 | €43,700 | +€8,604 | +24.5% |
| Other operating charges | 640/8 | €1,243 | €1,354 | +€111 | +8.9% |
| Gross operating margin | 9900 | €246,488 | €193,855 | -€52,633 | -21.4% |
| Operating profit (loss) | 9901 | €138,345 | €63,143 | -€75,202 | -54.4% |
| Financial income | 75/76B | €1,886 | €11,157 | +€9,271 | +491.6% |
| Recurring financial income | 75 | €1,541 | €4,902 | +€3,361 | +218.2% |
| Non-recurring financial income | 76B | €345 | €6,255 | +€5,910 | +1711.1% |
| Financial charges | 65/66B | €6,985 | €5,941 | -€1,045 | -15.0% |
| Recurring financial charges | 65 | €6,985 | €5,941 | -€1,045 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €133,245 | €68,359 | -€64,886 | -48.7% |
| Income taxes | 67/77 | €28,522 | €11,442 | -€17,080 | -59.9% |
| Profit (loss) for the period | 9904 | €104,723 | €56,917 | -€47,806 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,723 | €56,917 | -€47,806 | -45.6% |
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 8 October 2026 via checked.be.