färm.immo: 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.immo
Largest movements
- Receivables within one year +€64,400
up €64,400 (+100.7%), from €63,939 to €128,339
of which Other amounts receivable: +€65,578
- Tangible fixed assets -€60,047
down €60,047 (-5.4%), from €1.1m to €1.1m
- Other debts +€969,850
new in 2025: €969,850
- Debts after one year -€942,806
down €942,806 (-100.0%), from €942,806 to €0
- Current portion of long-term debt -€52,313
down €52,313 (-100.0%), from €52,313 to €0
- Profit (loss) carried forward +€13,317
up €13,317 (+13.4%), from -€99,065 to -€85,748
- Gross operating margin +€15,840
up €15,840 (+19.7%), from €80,347 to €96,187
- Financial charges -€14,767
down €14,767 (-59.1%), from €24,967 to €10,201
- Financial income -€3,327
down €3,327 (-100.0%), from €3,327 to €0
- Other operating charges +€2,827
up €2,827 (+28.9%), from €9,794 to €12,622
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 | €1,197,061 | €1,186,896 | -€10,165 | -0.8% |
| Fixed assets | 21/28 | €1,118,095 | €1,058,048 | -€60,047 | -5.4% |
| Tangible fixed assets | 22/27 | €1,118,095 | €1,058,048 | -€60,047 | -5.4% |
| Land and buildings | 22 | €1,118,095 | €1,058,048 | -€60,047 | -5.4% |
| Current assets | 29/58 | €78,966 | €128,847 | +€49,882 | +63.2% |
| Amounts receivable within one year | 40/41 | €63,939 | €128,339 | +€64,400 | +100.7% |
| Trade receivables | 40 | €1,178 | €0 | -€1,178 | -100.0% |
| Other amounts receivable | 41 | €62,761 | €128,339 | +€65,578 | +104.5% |
| Cash at bank and in hand | 54/58 | €11,207 | €0 | -€11,207 | -100.0% |
| Deferred charges and accrued income | 490/1 | €3,820 | €509 | -€3,311 | -86.7% |
| Total equity and liabilities | 10/49 | €1,197,061 | €1,186,896 | -€10,165 | -0.8% |
| Equity | 10/15 | €200,935 | €214,252 | +€13,317 | +6.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,065 | -€85,748 | +€13,317 | +13.4% |
| Amounts payable | 17/49 | €996,126 | €972,644 | -€23,482 | -2.4% |
| Amounts payable after more than one year | 17 | €942,806 | €0 | -€942,806 | -100.0% |
| Financial debts | 170/4 | €942,806 | €0 | -€942,806 | -100.0% |
| Amounts payable within one year | 42/48 | €53,320 | €972,644 | +€919,324 | +1724.2% |
| Current portion of amounts payable after more than one year | 42 | €52,313 | €0 | -€52,313 | -100.0% |
| Trade debts | 44 | €1,006 | €2,794 | +€1,788 | +177.7% |
| Suppliers | 440/4 | €1,006 | €2,794 | +€1,788 | +177.7% |
| Other amounts payable | 47/48 | - | €969,850 | +€969,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,047 | €60,047 | = | 0.0% |
| Other operating charges | 640/8 | €9,794 | €12,622 | +€2,827 | +28.9% |
| Gross operating margin | 9900 | €80,347 | €96,187 | +€15,840 | +19.7% |
| Operating profit (loss) | 9901 | €10,506 | €23,518 | +€13,012 | +123.9% |
| Financial income | 75/76B | €3,327 | €0 | -€3,327 | -100.0% |
| Recurring financial income | 75 | €3,327 | €0 | -€3,327 | -100.0% |
| Financial charges | 65/66B | €24,967 | €10,201 | -€14,767 | -59.1% |
| Recurring financial charges | 65 | €24,967 | €10,201 | -€14,767 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,134 | €13,317 | +€24,452 | |
| Profit (loss) for the period | 9904 | -€11,134 | €13,317 | +€24,452 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,134 | €13,317 | +€24,452 |
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 12 October 2026 via checked.be.