färm.lln: 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.lln
Largest movements
- Cash +€184,006
up €184,006 (+49.6%), from €371,176 to €555,182
mainly Depreciation (+€128,352) and Net result for the year (+€101,771)
- Tangible fixed assets -€77,815
down €77,815 (-30.9%), from €252,024 to €174,209
of which Other tangible fixed assets: -€82,238
- Intangible fixed assets -€29,077
down €29,077 (-14.2%), from €204,521 to €175,444
- Debts after one year -€104,025
down €104,025 (-66.4%), from €156,665 to €52,639
- Profit (loss) carried forward +€101,771
up €101,771, from -€73,225 to €28,546
- Trade debts +€77,234
up €77,234 (+39.5%), from €195,458 to €272,692
- Other debts +€27,312
up €27,312 (+122%), from €22,358 to €49,671
- Staff costs +€33,218
up €33,218 (+12.8%), from €260,475 to €293,693
- Gross operating margin +€32,381
up €32,381 (+6.2%), from €519,881 to €552,262
- Taxes +€25,512
new in 2025: €25,512
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,030,569 | €1,127,250 | +€96,682 | +9.4% |
| Formation expenses | 20 | €279 | - | -€279 | |
| Fixed assets | 21/28 | €462,591 | €355,699 | -€106,892 | -23.1% |
| Intangible fixed assets | 21 | €204,521 | €175,444 | -€29,077 | -14.2% |
| Tangible fixed assets | 22/27 | €252,024 | €174,209 | -€77,815 | -30.9% |
| Plant, machinery and equipment | 23 | €42,445 | €46,874 | +€4,430 | +10.4% |
| Furniture and vehicles | 24 | €7 | - | -€7 | |
| Other tangible fixed assets | 26 | €209,572 | €127,335 | -€82,238 | -39.2% |
| Financial fixed assets | 28 | €6,046 | €6,046 | = | 0.0% |
| Current assets | 29/58 | €567,698 | €771,551 | +€203,853 | +35.9% |
| Stocks and contracts in progress | 3 | €159,131 | €168,944 | +€9,813 | +6.2% |
| Stocks | 30/36 | €159,131 | €168,944 | +€9,813 | +6.2% |
| Amounts receivable within one year | 40/41 | €35,075 | €45,872 | +€10,798 | +30.8% |
| Trade receivables | 40 | €22,057 | €27,389 | +€5,332 | +24.2% |
| Other amounts receivable | 41 | €13,017 | €18,483 | +€5,466 | +42.0% |
| Cash at bank and in hand | 54/58 | €371,176 | €555,182 | +€184,006 | +49.6% |
| Deferred charges and accrued income | 490/1 | €2,317 | €1,553 | -€764 | -33.0% |
| Total equity and liabilities | 10/49 | €1,030,569 | €1,127,250 | +€96,682 | +9.4% |
| Equity | 10/15 | €510,252 | €604,926 | +€94,674 | +18.6% |
| Contributions | 10/11 | €583,476 | €576,379 | -€7,097 | -1.2% |
| Profit (loss) carried forward | 14 | -€73,225 | €28,546 | +€101,771 | |
| Amounts payable | 17/49 | €520,317 | €522,325 | +€2,008 | +0.4% |
| Amounts payable after more than one year | 17 | €156,665 | €52,639 | -€104,025 | -66.4% |
| Financial debts | 170/4 | €156,665 | €52,639 | -€104,025 | -66.4% |
| Amounts payable within one year | 42/48 | €363,184 | €469,685 | +€106,501 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €106,395 | €104,025 | -€2,370 | -2.2% |
| Trade debts | 44 | €195,458 | €272,692 | +€77,234 | +39.5% |
| Suppliers | 440/4 | €195,458 | €272,692 | +€77,234 | +39.5% |
| Advances received on contracts in progress | 46 | €2,336 | €2,578 | +€242 | +10.4% |
| Taxes, remuneration and social security | 45 | €36,637 | €40,719 | +€4,082 | +11.1% |
| Taxes | 450/3 | €4,106 | €4,587 | +€482 | +11.7% |
| Remuneration and social security | 454/9 | €32,531 | €36,132 | +€3,601 | +11.1% |
| Other amounts payable | 47/48 | €22,358 | €49,671 | +€27,312 | +122% |
| Accrued charges and deferred income | 492/3 | €469 | - | -€469 | |
| Remuneration, social security and pensions | 62 | €260,475 | €293,693 | +€33,218 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,369 | €128,352 | +€2,983 | +2.4% |
| Other operating charges | 640/8 | €2,180 | €2,639 | +€459 | +21.1% |
| Gross operating margin | 9900 | €519,881 | €552,262 | +€32,381 | +6.2% |
| Operating profit (loss) | 9901 | €131,856 | €127,577 | -€4,279 | -3.2% |
| Financial income | 75/76B | €13,331 | €14,863 | +€1,531 | +11.5% |
| Recurring financial income | 75 | €13,331 | €14,863 | +€1,531 | +11.5% |
| Financial charges | 65/66B | €18,812 | €15,156 | -€3,655 | -19.4% |
| Recurring financial charges | 65 | €18,812 | €15,156 | -€3,655 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €126,376 | €127,284 | +€908 | +0.7% |
| Income taxes | 67/77 | - | €25,512 | +€25,512 | |
| Profit (loss) for the period | 9904 | €126,376 | €101,771 | -€24,604 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €126,376 | €101,771 | -€24,604 | -19.5% |
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 29 October 2026 via checked.be.