färm.roodebeek: 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.roodebeek
Largest movements
- Tangible fixed assets -€62,132
down €62,132 (-27.0%), from €230,312 to €168,180
of which Other tangible fixed assets: -€54,690
- Receivables within one year +€61,136
up €61,136 (+21.4%), from €286,063 to €347,199
of which Other amounts receivable: +€77,029
- Cash -€31,598
down €31,598 (-55.5%), from €56,958 to €25,360
mainly Debts after one year (-€86,362) and Receivables within one year (-€61,136)
- Debts after one year -€86,362
down €86,362 (-62.8%), from €137,586 to €51,224
- Profit (loss) carried forward +€32,490
up €32,490, from -€21,939 to €10,552
- Tax, wage and social debts +€27,675
up €27,675 (+147%), from €18,853 to €46,528
of which Remuneration and social security: +€27,012
- Investment grants -€11,356
down €11,356 (-27.5%), from €41,350 to €29,993
- Trade debts -€9,341
down €9,341 (-5.2%), from €178,899 to €169,558
- Staff costs +€74,092
up €74,092 (+33.1%), from €224,076 to €298,168
- Depreciation -€14,956
down €14,956 (-17.7%), from €84,324 to €69,368
- Gross operating margin -€9,902
down €9,902 (-2.4%), from €409,126 to €399,225
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 | €717,417 | €681,137 | -€36,280 | -5.1% |
| Fixed assets | 21/28 | €244,013 | €177,136 | -€66,877 | -27.4% |
| Intangible fixed assets | 21 | €12,694 | €7,948 | -€4,745 | -37.4% |
| Tangible fixed assets | 22/27 | €230,312 | €168,180 | -€62,132 | -27.0% |
| Plant, machinery and equipment | 23 | €26,204 | €19,120 | -€7,084 | -27.0% |
| Furniture and vehicles | 24 | €1,031 | €673 | -€358 | -34.7% |
| Other tangible fixed assets | 26 | €203,077 | €148,387 | -€54,690 | -26.9% |
| Financial fixed assets | 28 | €1,008 | €1,008 | = | 0.0% |
| Current assets | 29/58 | €473,404 | €504,001 | +€30,597 | +6.5% |
| Stocks and contracts in progress | 3 | €130,383 | €130,286 | -€98 | -0.1% |
| Stocks | 30/36 | €130,383 | €130,286 | -€98 | -0.1% |
| Amounts receivable within one year | 40/41 | €286,063 | €347,199 | +€61,136 | +21.4% |
| Trade receivables | 40 | €18,000 | €2,107 | -€15,893 | -88.3% |
| Other amounts receivable | 41 | €268,063 | €345,092 | +€77,029 | +28.7% |
| Cash at bank and in hand | 54/58 | €56,958 | €25,360 | -€31,598 | -55.5% |
| Deferred charges and accrued income | 490/1 | - | €1,156 | +€1,156 | |
| Total equity and liabilities | 10/49 | €717,417 | €681,137 | -€36,280 | -5.1% |
| Equity | 10/15 | €294,411 | €315,545 | +€21,134 | +7.2% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,939 | €10,552 | +€32,490 | |
| Investment grants | 15 | €41,350 | €29,993 | -€11,356 | -27.5% |
| Amounts payable | 17/49 | €423,006 | €365,591 | -€57,415 | -13.6% |
| Amounts payable after more than one year | 17 | €137,586 | €51,224 | -€86,362 | -62.8% |
| Financial debts | 170/4 | €137,586 | €51,224 | -€86,362 | -62.8% |
| Amounts payable within one year | 42/48 | €285,420 | €314,368 | +€28,948 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €84,559 | €91,740 | +€7,181 | +8.5% |
| Financial debts | 43 | - | €6,121 | +€6,121 | |
| Credit institutions | 430/8 | - | €6,121 | +€6,121 | |
| Trade debts | 44 | €178,899 | €169,558 | -€9,341 | -5.2% |
| Suppliers | 440/4 | €178,899 | €169,558 | -€9,341 | -5.2% |
| Advances received on contracts in progress | 46 | €1,321 | - | -€1,321 | |
| Taxes, remuneration and social security | 45 | €18,853 | €46,528 | +€27,675 | +147% |
| Taxes | 450/3 | - | €663 | +€663 | |
| Remuneration and social security | 454/9 | €18,853 | €45,865 | +€27,012 | +143% |
| Other amounts payable | 47/48 | €1,787 | €420 | -€1,367 | -76.5% |
| Remuneration, social security and pensions | 62 | €224,076 | €298,168 | +€74,092 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,324 | €69,368 | -€14,956 | -17.7% |
| Other operating charges | 640/8 | €1,329 | €2,038 | +€709 | +53.4% |
| Gross operating margin | 9900 | €409,126 | €399,225 | -€9,902 | -2.4% |
| Operating profit (loss) | 9901 | €99,397 | €29,650 | -€69,747 | -70.2% |
| Financial income | 75/76B | €17,564 | €20,848 | +€3,284 | +18.7% |
| Recurring financial income | 75 | €17,564 | €20,848 | +€3,284 | +18.7% |
| Financial charges | 65/66B | €18,221 | €18,008 | -€213 | -1.2% |
| Recurring financial charges | 65 | €18,221 | €18,008 | -€213 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €98,740 | €32,490 | -€66,250 | -67.1% |
| Profit (loss) for the period | 9904 | €98,740 | €32,490 | -€66,250 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €98,740 | €32,490 | -€66,250 | -67.1% |
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 15 October 2026 via checked.be.