Farm Services: 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 Services
Largest movements
- Cash -€77,529
down €77,529 (-36.0%), from €215,122 to €137,594
mainly Debts after one year (-€56,580) and Trade debts (-€40,619)
- Stocks and contracts -€17,316
down €17,316 (-9.9%), from €175,613 to €158,297
- Tangible fixed assets -€6,377
down €6,377 (-10.4%), from €61,544 to €55,167
of which Land and buildings: -€9,026
- Debts after one year -€56,580
down €56,580 (-21.2%), from €267,104 to €210,524
- Trade debts -€40,619
down €40,619 (-18.9%), from €214,902 to €174,283
- Other debts +€18,724
up €18,724 (+16.6%), from €112,853 to €131,577
- Profit (loss) carried forward -€18,480
down €18,480 (-9.4%), from -€196,328 to -€214,809
- Gross operating margin -€27,087
down €27,087, from €24,164 to -€2,923
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 | €471,359 | €370,125 | -€101,234 | -21.5% |
| Fixed assets | 21/28 | €61,544 | €55,167 | -€6,377 | -10.4% |
| Tangible fixed assets | 22/27 | €61,544 | €55,167 | -€6,377 | -10.4% |
| Land and buildings | 22 | €43,339 | €34,313 | -€9,026 | -20.8% |
| Plant, machinery and equipment | 23 | €18,205 | €20,854 | +€2,649 | +14.5% |
| Current assets | 29/58 | €409,815 | €314,958 | -€94,857 | -23.1% |
| Stocks and contracts in progress | 3 | €175,613 | €158,297 | -€17,316 | -9.9% |
| Stocks | 30/36 | €175,613 | €158,297 | -€17,316 | -9.9% |
| Amounts receivable within one year | 40/41 | €16,251 | €17,403 | +€1,152 | +7.1% |
| Trade receivables | 40 | €16,251 | €15,213 | -€1,038 | -6.4% |
| Other amounts receivable | 41 | €0 | €2,190 | +€2,190 | |
| Cash at bank and in hand | 54/58 | €215,122 | €137,594 | -€77,529 | -36.0% |
| Deferred charges and accrued income | 490/1 | €2,829 | €1,665 | -€1,164 | -41.2% |
| Total equity and liabilities | 10/49 | €471,359 | €370,125 | -€101,234 | -21.5% |
| Equity | 10/15 | -€127,778 | -€146,259 | -€18,480 | -14.5% |
| Contributions | 10/11 | €68,550 | €68,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,328 | -€214,809 | -€18,480 | -9.4% |
| Amounts payable | 17/49 | €599,137 | €516,384 | -€82,754 | -13.8% |
| Amounts payable after more than one year | 17 | €267,104 | €210,524 | -€56,580 | -21.2% |
| Financial debts | 170/4 | €267,104 | €210,524 | -€56,580 | -21.2% |
| Amounts payable within one year | 42/48 | €332,033 | €305,859 | -€26,174 | -7.9% |
| Trade debts | 44 | €214,902 | €174,283 | -€40,619 | -18.9% |
| Suppliers | 440/4 | €214,902 | €174,283 | -€40,619 | -18.9% |
| Taxes, remuneration and social security | 45 | €4,279 | €0 | -€4,279 | -100.0% |
| Taxes | 450/3 | €4,279 | €0 | -€4,279 | -100.0% |
| Other amounts payable | 47/48 | €112,853 | €131,577 | +€18,724 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,438 | €11,327 | -€111 | -1.0% |
| Other operating charges | 640/8 | €4,114 | €4,201 | +€87 | +2.1% |
| Gross operating margin | 9900 | €24,164 | -€2,923 | -€27,087 | |
| Operating profit (loss) | 9901 | €8,612 | -€18,451 | -€27,063 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €29 | €29 | +€1 | +3.0% |
| Recurring financial charges | 65 | €29 | €29 | +€1 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €8,584 | -€18,480 | -€27,064 | |
| Profit (loss) for the period | 9904 | €8,584 | -€18,480 | -€27,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,584 | -€18,480 | -€27,064 |
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.