FARM TREE CONSULTING: 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 TREE CONSULTING
Largest movements
- Cash +€22,561
up €22,561 (+252%), from €8,951 to €31,512
mainly Net result for the year (+€25,919) and Debts after one year (+€5,827)
- Tangible fixed assets +€14,563
up €14,563 (+1,061%), from €1,373 to €15,935
of which Furniture and vehicles: +€14,782
- Deferred charges and accrued income +€1,361
up €1,361 (+1,283%), from €106 to €1,467
- Receivables within one year +€596
up €596 (+6.8%), from €8,704 to €9,300
of which Trade receivables: +€813
- Profit (loss) carried forward +€25,919
up €25,919 (+420%), from €6,174 to €32,093
- Debts after one year +€5,827
new in 2025: €5,827
- Current portion of long-term debt +€3,940
new in 2025: €3,940
- Tax, wage and social debts +€3,591
up €3,591 (+36.3%), from €9,898 to €13,489
of which Taxes: +€3,579
- Gross operating margin +€30,143
up €30,143 (+369%), from €8,180 to €38,323
- Taxes +€5,872
up €5,872 (+334%), from €1,758 to €7,630
- Depreciation +€2,384
up €2,384 (+1,273%), from €187 to €2,571
- Other operating charges +€1,541
new in 2025: €1,541
- Financial charges +€600
up €600 (+992%), from €60 to €661
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 | €20,424 | €59,504 | +€39,080 | +191% |
| Fixed assets | 21/28 | €2,663 | €17,225 | +€14,563 | +547% |
| Tangible fixed assets | 22/27 | €1,373 | €15,935 | +€14,563 | +1,061% |
| Plant, machinery and equipment | 23 | €786 | €567 | -€219 | -27.8% |
| Furniture and vehicles | 24 | €587 | €15,368 | +€14,782 | +2,520% |
| Financial fixed assets | 28 | €1,290 | €1,290 | = | 0.0% |
| Current assets | 29/58 | €17,761 | €42,279 | +€24,517 | +138% |
| Amounts receivable within one year | 40/41 | €8,704 | €9,300 | +€596 | +6.8% |
| Trade receivables | 40 | €8,487 | €9,300 | +€813 | +9.6% |
| Other amounts receivable | 41 | €217 | €0 | -€217 | -100% |
| Cash at bank and in hand | 54/58 | €8,951 | €31,512 | +€22,561 | +252% |
| Deferred charges and accrued income | 490/1 | €106 | €1,467 | +€1,361 | +1,283% |
| Total equity and liabilities | 10/49 | €20,424 | €59,504 | +€39,080 | +191% |
| Equity | 10/15 | €8,674 | €34,593 | +€25,919 | +299% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,174 | €32,093 | +€25,919 | +420% |
| Amounts payable | 17/49 | €11,750 | €24,911 | +€13,161 | +112% |
| Amounts payable after more than one year | 17 | - | €5,827 | +€5,827 | |
| Financial debts | 170/4 | - | €5,827 | +€5,827 | |
| Amounts payable within one year | 42/48 | €10,971 | €18,238 | +€7,268 | +66.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,940 | +€3,940 | |
| Trade debts | 44 | €103 | €18 | -€84 | -82.1% |
| Suppliers | 440/4 | €103 | €18 | -€84 | -82.1% |
| Taxes, remuneration and social security | 45 | €9,898 | €13,489 | +€3,591 | +36.3% |
| Taxes | 450/3 | €9,898 | €13,477 | +€3,579 | +36.2% |
| Remuneration and social security | 454/9 | - | €12 | +€12 | |
| Other amounts payable | 47/48 | €971 | €792 | -€179 | -18.4% |
| Accrued charges and deferred income | 492/3 | €779 | €845 | +€66 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187 | €2,571 | +€2,384 | +1,273% |
| Other operating charges | 640/8 | - | €1,541 | +€1,541 | |
| Gross operating margin | 9900 | €8,180 | €38,323 | +€30,143 | +369% |
| Operating profit (loss) | 9901 | €7,992 | €34,210 | +€26,217 | +328% |
| Financial charges | 65/66B | €60 | €661 | +€600 | +992% |
| Recurring financial charges | 65 | €60 | €661 | +€600 | +992% |
| Profit (loss) for the period before taxes | 9903 | €7,932 | €33,549 | +€25,617 | +323% |
| Income taxes | 67/77 | €1,758 | €7,630 | +€5,872 | +334% |
| Profit (loss) for the period | 9904 | €6,174 | €25,919 | +€19,746 | +320% |
| Profit (loss) for the period to be appropriated | 9905 | €6,174 | €25,919 | +€19,746 | +320% |
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 20 October 2026 via checked.be.