Farm 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.
Farm Immo
Largest movements
- Tangible fixed assets +€17,000
up €17,000 (+7.0%), from €244,312 to €261,312
- Cash -€7,882
down €7,882 (-96.7%), from €8,147 to €265
mainly Debts after one year (-€37,037) and Investment in fixed assets (net) (-€17,000)
- Debts after one year -€37,037
down €37,037 (-8.9%), from €417,451 to €380,414
- Profit (loss) carried forward +€28,551
up €28,551 (+6.8%), from -€419,734 to -€391,183
- Revaluation surpluses +€17,000
up €17,000 (+26.7%), from €63,750 to €80,750
- Gross operating margin -€8,614
down €8,614 (-18.9%), from €45,534 to €36,920
- Financial charges -€592
down €592 (-7.3%), from €8,118 to €7,526
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 | €252,459 | €261,577 | +€9,118 | +3.6% |
| Fixed assets | 21/28 | €244,312 | €261,312 | +€17,000 | +7.0% |
| Tangible fixed assets | 22/27 | €244,312 | €261,312 | +€17,000 | +7.0% |
| Land and buildings | 22 | €244,312 | €261,312 | +€17,000 | +7.0% |
| Current assets | 29/58 | €8,147 | €265 | -€7,882 | -96.7% |
| Cash at bank and in hand | 54/58 | €8,147 | €265 | -€7,882 | -96.7% |
| Total equity and liabilities | 10/49 | €252,459 | €261,577 | +€9,118 | +3.6% |
| Equity | 10/15 | -€335,984 | -€290,433 | +€45,551 | +13.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €63,750 | €80,750 | +€17,000 | +26.7% |
| Profit (loss) carried forward | 14 | -€419,734 | -€391,183 | +€28,551 | +6.8% |
| Amounts payable | 17/49 | €588,443 | €552,010 | -€36,433 | -6.2% |
| Amounts payable after more than one year | 17 | €417,451 | €380,414 | -€37,037 | -8.9% |
| Financial debts | 170/4 | €417,451 | €380,414 | -€37,037 | -8.9% |
| Amounts payable within one year | 42/48 | €169,106 | €169,700 | +€594 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €39,440 | €40,096 | +€656 | +1.7% |
| Trade debts | 44 | €410 | €411 | +€1 | +0.2% |
| Suppliers | 440/4 | €410 | €411 | +€1 | +0.2% |
| Other amounts payable | 47/48 | €129,256 | €129,193 | -€63 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,886 | €1,896 | +€10 | +0.5% |
| Other operating charges | 640/8 | €798 | €843 | +€45 | +5.7% |
| Gross operating margin | 9900 | €45,534 | €36,920 | -€8,614 | -18.9% |
| Operating profit (loss) | 9901 | €44,736 | €36,077 | -€8,659 | -19.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,118 | €7,526 | -€592 | -7.3% |
| Recurring financial charges | 65 | €8,118 | €7,526 | -€592 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €36,619 | €28,551 | -€8,068 | -22.0% |
| Profit (loss) for the period | 9904 | €36,619 | €28,551 | -€8,068 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,619 | €28,551 | -€8,068 | -22.0% |
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.