färm.globe: 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.globe
Largest movements
- Tangible fixed assets -€69,487
down €69,487 (-27.6%), from €251,431 to €181,944
of which Other tangible fixed assets: -€64,206
- Stocks and contracts +€61,429
up €61,429 (+88.4%), from €69,498 to €130,927
- Receivables within one year +€34,059
up €34,059 (+31.6%), from €107,848 to €141,907
of which Trade receivables: +€30,775
- Cash -€12,174
down €12,174 (-36.3%), from €33,559 to €21,385
mainly Other debts (-€239,657) and Stocks and contracts (-€61,429)
- Other debts -€239,657
down €239,657 (-95.5%), from €250,854 to €11,197
- Debts after one year +€211,548
up €211,548 (+221%), from €95,607 to €307,155
of which Financial debts: +€233,922
- Trade debts +€106,504
up €106,504 (+21.4%), from €498,846 to €605,350
- Profit (loss) carried forward -€29,850
down €29,850 (-3.5%), from -€863,624 to -€893,474
- Current portion of long-term debt -€22,578
down €22,578 (-21.7%), from €103,881 to €81,303
- Gross operating margin +€86,563
up €86,563 (+42.2%), from €205,273 to €291,836
- Depreciation -€17,503
down €17,503 (-19.2%), from €91,102 to €73,599
- Other operating charges -€7,828
down €7,828 (-85.2%), from €9,192 to €1,364
- Financial charges -€7,711
down €7,711 (-41.1%), from €18,756 to €11,045
- Staff costs +€4,368
up €4,368 (+1.8%), from €241,562 to €245,930
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 | €476,248 | €485,821 | +€9,573 | +2.0% |
| Fixed assets | 21/28 | €263,837 | €191,601 | -€72,236 | -27.4% |
| Intangible fixed assets | 21 | €6,035 | €3,286 | -€2,749 | -45.6% |
| Tangible fixed assets | 22/27 | €251,431 | €181,944 | -€69,487 | -27.6% |
| Plant, machinery and equipment | 23 | €10,973 | €5,692 | -€5,281 | -48.1% |
| Other tangible fixed assets | 26 | €240,458 | €176,252 | -€64,206 | -26.7% |
| Financial fixed assets | 28 | €6,371 | €6,371 | = | 0.0% |
| Current assets | 29/58 | €212,411 | €294,220 | +€81,809 | +38.5% |
| Stocks and contracts in progress | 3 | €69,498 | €130,927 | +€61,429 | +88.4% |
| Stocks | 30/36 | €69,498 | €130,927 | +€61,429 | +88.4% |
| Amounts receivable within one year | 40/41 | €107,848 | €141,907 | +€34,059 | +31.6% |
| Trade receivables | 40 | €95,188 | €125,963 | +€30,775 | +32.3% |
| Other amounts receivable | 41 | €12,660 | €15,944 | +€3,284 | +25.9% |
| Cash at bank and in hand | 54/58 | €33,559 | €21,385 | -€12,174 | -36.3% |
| Deferred charges and accrued income | 490/1 | €1,505 | - | -€1,505 | |
| Total equity and liabilities | 10/49 | €476,248 | €485,821 | +€9,573 | +2.0% |
| Equity | 10/15 | -€526,351 | -€566,132 | -€39,781 | -7.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€863,624 | -€893,474 | -€29,850 | -3.5% |
| Investment grants | 15 | €37,273 | €27,343 | -€9,930 | -26.6% |
| Amounts payable | 17/49 | €1,002,599 | €1,051,952 | +€49,354 | +4.9% |
| Amounts payable after more than one year | 17 | €95,607 | €307,155 | +€211,548 | +221% |
| Financial debts | 170/4 | €73,233 | €307,155 | +€233,922 | +319% |
| Other amounts payable | 178/9 | €22,374 | - | -€22,374 | |
| Amounts payable within one year | 42/48 | €899,151 | €744,269 | -€154,882 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €103,881 | €81,303 | -€22,578 | -21.7% |
| Trade debts | 44 | €498,846 | €605,350 | +€106,504 | +21.4% |
| Suppliers | 440/4 | €498,846 | €605,350 | +€106,504 | +21.4% |
| Advances received on contracts in progress | 46 | €14,721 | €5,782 | -€8,939 | -60.7% |
| Taxes, remuneration and social security | 45 | €30,850 | €40,637 | +€9,787 | +31.7% |
| Taxes | 450/3 | €1,023 | €7,314 | +€6,290 | +615% |
| Remuneration and social security | 454/9 | €29,827 | €33,324 | +€3,497 | +11.7% |
| Other amounts payable | 47/48 | €250,854 | €11,197 | -€239,657 | -95.5% |
| Accrued charges and deferred income | 492/3 | €7,840 | €528 | -€7,312 | -93.3% |
| Remuneration, social security and pensions | 62 | €241,562 | €245,930 | +€4,368 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,102 | €73,599 | -€17,503 | -19.2% |
| Other operating charges | 640/8 | €9,192 | €1,364 | -€7,828 | -85.2% |
| Gross operating margin | 9900 | €205,273 | €291,836 | +€86,563 | +42.2% |
| Operating profit (loss) | 9901 | -€136,584 | -€29,057 | +€107,527 | +78.7% |
| Financial income | 75/76B | €10,513 | €10,255 | -€258 | -2.5% |
| Recurring financial income | 75 | €10,513 | €10,255 | -€258 | -2.5% |
| Financial charges | 65/66B | €18,756 | €11,045 | -€7,711 | -41.1% |
| Recurring financial charges | 65 | €18,756 | €11,045 | -€7,711 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | -€144,827 | -€29,848 | +€114,979 | +79.4% |
| Income taxes | 67/77 | €2 | €3 | +€1 | +26.7% |
| Profit (loss) for the period | 9904 | -€144,829 | -€29,850 | +€114,978 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€144,829 | -€29,850 | +€114,978 | +79.4% |
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 17 October 2026 via checked.be.