Farla Belgium: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Farla Belgium
Largest movements
- Stocks and contracts +€73,955
up €73,955 (+13.7%), from €538,324 to €612,279
- Tangible fixed assets -€32,729
down €32,729 (-18.3%), from €178,952 to €146,223
of which Land and buildings: -€25,638
- Cash +€30,613
up €30,613 (+1,070%), from €2,862 to €33,475
mainly Other debts (+€117,205) and Short-term financial debts (+€75,886)
- Receivables within one year +€27,196
up €27,196 (+1.7%), from €1.6m to €1.6m
of which Other amounts receivable: +€66,037
- Other debts +€117,205
up €117,205 (+119%), from €98,698 to €215,903
- Trade debts -€97,293
down €97,293 (-7.1%), from €1.4m to €1.3m
- Short-term financial debts +€75,886
up €75,886 (+21.8%), from €347,705 to €423,591
- Debts after one year -€33,336
down €33,336 (-22.8%), from €145,915 to €112,578
- Tax, wage and social debts +€32,512
up €32,512 (+25.7%), from €126,666 to €159,178
of which Taxes: +€19,381
- Gross operating margin +€28,007
up €28,007 (+14.6%), from €191,587 to €219,594
- Taxes +€16,000
up €16,000 (+899%), from €1,780 to €17,780
- Financial charges +€11,491
up €11,491 (+55.5%), from €20,712 to €32,203
- Financial income +€3,192
up €3,192 (+44.4%), from €7,195 to €10,387
- Other operating charges +€2,677
up €2,677 (+32.7%), from €8,198 to €10,875
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,365,813 | €2,468,538 | +€102,725 | +4.3% |
| Fixed assets | 21/28 | €178,952 | €146,223 | -€32,729 | -18.3% |
| Tangible fixed assets | 22/27 | €178,952 | €146,223 | -€32,729 | -18.3% |
| Land and buildings | 22 | €155,294 | €129,656 | -€25,638 | -16.5% |
| Plant, machinery and equipment | 23 | €9,858 | €7,367 | -€2,491 | -25.3% |
| Furniture and vehicles | 24 | €13,800 | €9,200 | -€4,600 | -33.3% |
| Current assets | 29/58 | €2,186,861 | €2,322,315 | +€135,454 | +6.2% |
| Stocks and contracts in progress | 3 | €538,324 | €612,279 | +€73,955 | +13.7% |
| Stocks | 30/36 | €538,324 | €612,279 | +€73,955 | +13.7% |
| Amounts receivable within one year | 40/41 | €1,604,243 | €1,631,440 | +€27,196 | +1.7% |
| Trade receivables | 40 | €1,576,034 | €1,537,193 | -€38,840 | -2.5% |
| Other amounts receivable | 41 | €28,210 | €94,247 | +€66,037 | +234% |
| Current investments | 50/53 | €41,431 | €41,431 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,862 | €33,475 | +€30,613 | +1,070% |
| Deferred charges and accrued income | 490/1 | €0 | €3,690 | +€3,690 | |
| Total equity and liabilities | 10/49 | €2,365,813 | €2,468,538 | +€102,725 | +4.3% |
| Equity | 10/15 | €233,756 | €241,696 | +€7,940 | +3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €215,164 | €223,104 | +€7,940 | +3.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €213,305 | €221,245 | +€7,940 | +3.7% |
| Amounts payable | 17/49 | €2,132,057 | €2,226,842 | +€94,786 | +4.4% |
| Amounts payable after more than one year | 17 | €145,915 | €112,578 | -€33,336 | -22.8% |
| Financial debts | 170/4 | €145,915 | €112,578 | -€33,336 | -22.8% |
| Amounts payable within one year | 42/48 | €1,986,142 | €2,114,264 | +€128,122 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €33,524 | €33,336 | -€188 | -0.6% |
| Financial debts | 43 | €347,705 | €423,591 | +€75,886 | +21.8% |
| Credit institutions | 430/8 | €347,705 | €423,591 | +€75,886 | +21.8% |
| Trade debts | 44 | €1,379,550 | €1,282,257 | -€97,293 | -7.1% |
| Suppliers | 440/4 | €1,379,550 | €1,282,257 | -€97,293 | -7.1% |
| Taxes, remuneration and social security | 45 | €126,666 | €159,178 | +€32,512 | +25.7% |
| Taxes | 450/3 | €60,303 | €79,684 | +€19,381 | +32.1% |
| Remuneration and social security | 454/9 | €66,363 | €79,493 | +€13,131 | +19.8% |
| Other amounts payable | 47/48 | €98,698 | €215,903 | +€117,205 | +119% |
| Remuneration, social security and pensions | 62 | €130,446 | €130,063 | -€383 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,357 | €34,514 | +€157 | +0.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €150 | €856 | +€706 | +470% |
| Other operating charges | 640/8 | €8,198 | €10,875 | +€2,677 | +32.7% |
| Gross operating margin | 9900 | €191,587 | €219,594 | +€28,007 | +14.6% |
| Operating profit (loss) | 9901 | €18,436 | €43,286 | +€24,850 | +135% |
| Financial income | 75/76B | €7,195 | €10,387 | +€3,192 | +44.4% |
| Recurring financial income | 75 | €7,195 | €10,387 | +€3,192 | +44.4% |
| Financial charges | 65/66B | €20,712 | €32,203 | +€11,491 | +55.5% |
| Recurring financial charges | 65 | €20,712 | €32,203 | +€11,491 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €4,919 | €21,470 | +€16,551 | +337% |
| Income taxes | 67/77 | €1,780 | €17,780 | +€16,000 | +899% |
| Profit (loss) for the period | 9904 | €3,138 | €3,690 | +€551 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,138 | €3,690 | +€551 | +17.6% |
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 1 November 2026 via checked.be.