FARMA BOOISCHOT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
FARMA BOOISCHOT
Largest movements
- Receivables within one year +€23,086
up €23,086 (+20.5%), from €112,371 to €135,457
of which Trade receivables: +€26,013
- Stocks and contracts +€22,770
up €22,770 (+11.4%), from €200,328 to €223,098
- Tangible fixed assets -€15,709
down €15,709 (-11.5%), from €136,371 to €120,662
of which Land and buildings: -€13,708
- Cash +€6,159
up €6,159 (+9.2%), from €66,915 to €73,073
mainly Net result for the year (+€86,084) and Other debts (+€29,000)
- Other debts +€29,000
up €29,000 (+12.1%), from €238,832 to €267,832
- Trade debts +€22,704
up €22,704 (+22.3%), from €101,959 to €124,663
- Debts after one year -€17,752
down €17,752 (-26.0%), from €68,153 to €50,401
- Staff costs -€15,357
no longer reported in 2025 (was €15,357)
- Gross operating margin +€14,069
up €14,069 (+12.3%), from €114,629 to €128,698
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €523,696 | €558,918 | +€35,222 | +6.7% |
| Fixed assets | 21/28 | €137,508 | €120,718 | -€16,790 | -12.2% |
| Intangible fixed assets | 21 | €1,138 | €56 | -€1,081 | -95.1% |
| Tangible fixed assets | 22/27 | €136,371 | €120,662 | -€15,709 | -11.5% |
| Land and buildings | 22 | €123,369 | €109,661 | -€13,708 | -11.1% |
| Plant, machinery and equipment | 23 | €983 | €323 | -€660 | -67.2% |
| Furniture and vehicles | 24 | €6,149 | €1,878 | -€4,271 | -69.5% |
| Other tangible fixed assets | 26 | €5,870 | €8,800 | +€2,930 | +49.9% |
| Current assets | 29/58 | €386,188 | €438,200 | +€52,012 | +13.5% |
| Stocks and contracts in progress | 3 | €200,328 | €223,098 | +€22,770 | +11.4% |
| Stocks | 30/36 | €200,328 | €223,098 | +€22,770 | +11.4% |
| Amounts receivable within one year | 40/41 | €112,371 | €135,457 | +€23,086 | +20.5% |
| Trade receivables | 40 | €100,587 | €126,600 | +€26,013 | +25.9% |
| Other amounts receivable | 41 | €11,784 | €8,857 | -€2,927 | -24.8% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,915 | €73,073 | +€6,159 | +9.2% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,571 | -€3 | -0.2% |
| Total equity and liabilities | 10/49 | €523,696 | €558,918 | +€35,222 | +6.7% |
| Equity | 10/15 | €97,250 | €97,333 | +€84 | +0.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €90,250 | €90,333 | +€84 | +0.1% |
| Distributable reserves | 133 | €90,250 | €90,333 | +€84 | +0.1% |
| Amounts payable | 17/49 | €426,447 | €461,585 | +€35,138 | +8.2% |
| Amounts payable after more than one year | 17 | €68,153 | €50,401 | -€17,752 | -26.0% |
| Financial debts | 170/4 | €68,153 | €50,401 | -€17,752 | -26.0% |
| Amounts payable within one year | 42/48 | €358,293 | €411,183 | +€52,890 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €16,846 | €17,752 | +€906 | +5.4% |
| Trade debts | 44 | €101,959 | €124,663 | +€22,704 | +22.3% |
| Suppliers | 440/4 | €101,959 | €124,663 | +€22,704 | +22.3% |
| Taxes, remuneration and social security | 45 | €656 | €936 | +€280 | +42.7% |
| Taxes | 450/3 | €656 | €936 | +€280 | +42.7% |
| Other amounts payable | 47/48 | €238,832 | €267,832 | +€29,000 | +12.1% |
| Remuneration, social security and pensions | 62 | €15,357 | - | -€15,357 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,200 | €21,270 | +€70 | +0.3% |
| Other operating charges | 640/8 | €2,520 | €1,987 | -€534 | -21.2% |
| Gross operating margin | 9900 | €114,629 | €128,698 | +€14,069 | +12.3% |
| Operating profit (loss) | 9901 | €75,551 | €105,441 | +€29,890 | +39.6% |
| Financial income | 75/76B | €3,471 | €2,855 | -€617 | -17.8% |
| Recurring financial income | 75 | €3,471 | €2,855 | -€617 | -17.8% |
| Financial charges | 65/66B | €21,117 | €21,932 | +€815 | +3.9% |
| Recurring financial charges | 65 | €21,117 | €21,932 | +€815 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €57,905 | €86,364 | +€28,459 | +49.1% |
| Income taxes | 67/77 | €656 | €280 | -€376 | -57.3% |
| Profit (loss) for the period | 9904 | €57,249 | €86,084 | +€28,834 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,249 | €86,084 | +€28,834 | +50.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.