färm.bascule: 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.
färm.bascule
Largest movements
- Receivables after one year +€761,719
up €761,719 (+126%), from €606,566 to €1.4m
- Cash -€308,294
down €308,294 (-90.2%), from €341,944 to €33,650
mainly Receivables after one year (-€761,719) and Stocks and contracts (-€158,322)
- Stocks and contracts +€158,322
up €158,322 (+93.1%), from €170,124 to €328,446
- Receivables within one year -€29,883
down €29,883 (-34.1%), from €87,567 to €57,684
of which Other amounts receivable: -€28,812
- Tangible fixed assets -€28,839
down €28,839 (-39.5%), from €72,956 to €44,117
of which Other tangible fixed assets: -€32,767
- Trade debts +€478,703
up €478,703 (+50.0%), from €958,097 to €1.4m
- Profit (loss) carried forward +€156,243
up €156,243 (+4,036%), from €3,871 to €160,114
- Debts after one year -€35,060
no longer reported in 2025 (was €35,060)
- Tax, wage and social debts -€27,842
down €27,842 (-20.0%), from €139,288 to €111,446
of which Taxes: -€45,461
- Current portion of long-term debt -€24,095
down €24,095 (-34.2%), from €70,469 to €46,374
- Gross operating margin +€291,257
up €291,257 (+79.3%), from €367,495 to €658,752
- Staff costs +€133,640
up €133,640 (+50.8%), from €263,016 to €396,656
- Taxes +€45,574
up €45,574 (+570%), from €7,989 to €53,563
- Depreciation -€38,121
down €38,121 (-49.0%), from €77,826 to €39,704
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 | €1,309,607 | €1,845,334 | +€535,727 | +40.9% |
| Fixed assets | 21/28 | €73,306 | €44,467 | -€28,839 | -39.3% |
| Tangible fixed assets | 22/27 | €72,956 | €44,117 | -€28,839 | -39.5% |
| Plant, machinery and equipment | 23 | €7,591 | €12,990 | +€5,399 | +71.1% |
| Furniture and vehicles | 24 | €4,928 | €3,458 | -€1,471 | -29.8% |
| Other tangible fixed assets | 26 | €60,437 | €27,670 | -€32,767 | -54.2% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €1,236,301 | €1,800,866 | +€564,566 | +45.7% |
| Amounts receivable after more than one year | 29 | €606,566 | €1,368,285 | +€761,719 | +126% |
| Other amounts receivable | 291 | €606,566 | €1,368,285 | +€761,719 | +126% |
| Stocks and contracts in progress | 3 | €170,124 | €328,446 | +€158,322 | +93.1% |
| Stocks | 30/36 | €170,124 | €328,446 | +€158,322 | +93.1% |
| Amounts receivable within one year | 40/41 | €87,567 | €57,684 | -€29,883 | -34.1% |
| Trade receivables | 40 | €2,753 | €1,683 | -€1,070 | -38.9% |
| Other amounts receivable | 41 | €84,814 | €56,001 | -€28,812 | -34.0% |
| Cash at bank and in hand | 54/58 | €341,944 | €33,650 | -€308,294 | -90.2% |
| Deferred charges and accrued income | 490/1 | €30,100 | €12,801 | -€17,299 | -57.5% |
| Total equity and liabilities | 10/49 | €1,309,607 | €1,845,334 | +€535,727 | +40.9% |
| Equity | 10/15 | €98,403 | €250,714 | +€152,311 | +155% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,000 | €72,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,000 | €17,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,871 | €160,114 | +€156,243 | +4,036% |
| Investment grants | 15 | €3,932 | - | -€3,932 | |
| Amounts payable | 17/49 | €1,211,204 | €1,594,620 | +€383,416 | +31.7% |
| Amounts payable after more than one year | 17 | €35,060 | - | -€35,060 | |
| Financial debts | 170/4 | €35,060 | - | -€35,060 | |
| Amounts payable within one year | 42/48 | €1,173,474 | €1,594,620 | +€421,146 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €70,469 | €46,374 | -€24,095 | -34.2% |
| Trade debts | 44 | €958,097 | €1,436,800 | +€478,703 | +50.0% |
| Suppliers | 440/4 | €958,097 | €1,436,800 | +€478,703 | +50.0% |
| Taxes, remuneration and social security | 45 | €139,288 | €111,446 | -€27,842 | -20.0% |
| Taxes | 450/3 | €114,324 | €68,863 | -€45,461 | -39.8% |
| Remuneration and social security | 454/9 | €24,964 | €42,583 | +€17,619 | +70.6% |
| Other amounts payable | 47/48 | €5,620 | - | -€5,620 | |
| Accrued charges and deferred income | 492/3 | €2,670 | - | -€2,670 | |
| Remuneration, social security and pensions | 62 | €263,016 | €396,656 | +€133,640 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,826 | €39,704 | -€38,121 | -49.0% |
| Other operating charges | 640/8 | €12,057 | €6,795 | -€5,261 | -43.6% |
| Gross operating margin | 9900 | €367,495 | €658,752 | +€291,257 | +79.3% |
| Operating profit (loss) | 9901 | €14,596 | €215,596 | +€200,999 | +1,377% |
| Financial income | 75/76B | €25,571 | €19,575 | -€5,997 | -23.5% |
| Recurring financial income | 75 | €25,571 | €19,575 | -€5,997 | -23.5% |
| Financial charges | 65/66B | €19,506 | €25,365 | +€5,859 | +30.0% |
| Recurring financial charges | 65 | €19,506 | €25,365 | +€5,859 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €20,662 | €209,806 | +€189,144 | +915% |
| Income taxes | 67/77 | €7,989 | €53,563 | +€45,574 | +570% |
| Profit (loss) for the period | 9904 | €12,673 | €156,243 | +€143,570 | +1,133% |
| Profit (loss) for the period to be appropriated | 9905 | €12,673 | €156,243 | +€143,570 | +1,133% |
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 26 October 2026 via checked.be.