FARMA BRACKE: 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.
FARMA BRACKE
Largest movements
- Receivables within one year -€29,449
down €29,449 (-71.2%), from €41,361 to €11,911
- Profit (loss) carried forward -€18,708
down €18,708, from €0 to -€18,708
- Debts after one year -€11,815
down €11,815 (-6.3%), from €188,696 to €176,882
- Gross operating margin -€15,418
down €15,418, from €11,450 to -€3,969
- Financial charges -€482
down €482 (-5.3%), from €9,087 to €8,605
- Depreciation +€421
up €421 (+8.0%), from €5,260 to €5,681
- Other operating charges +€140
up €140 (+59.6%), from €235 to €375
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 | €589,352 | €559,467 | -€29,885 | -5.1% |
| Fixed assets | 21/28 | €544,366 | €543,164 | -€1,202 | -0.2% |
| Tangible fixed assets | 22/27 | €208,708 | €207,506 | -€1,202 | -0.6% |
| Land and buildings | 22 | €208,708 | €203,448 | -€5,260 | -2.5% |
| Plant, machinery and equipment | 23 | - | €4,058 | +€4,058 | |
| Financial fixed assets | 28 | €335,658 | €335,658 | = | 0.0% |
| Current assets | 29/58 | €44,986 | €16,304 | -€28,683 | -63.8% |
| Amounts receivable within one year | 40/41 | €41,361 | €11,911 | -€29,449 | -71.2% |
| Other amounts receivable | 41 | €41,361 | €11,911 | -€29,449 | -71.2% |
| Cash at bank and in hand | 54/58 | €1,591 | €2,338 | +€747 | +46.9% |
| Deferred charges and accrued income | 490/1 | €2,035 | €2,055 | +€20 | +1.0% |
| Total equity and liabilities | 10/49 | €589,352 | €559,467 | -€29,885 | -5.1% |
| Equity | 10/15 | €140,256 | €121,548 | -€18,708 | -13.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €127,856 | €127,856 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €127,856 | €127,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€18,708 | -€18,708 | |
| Amounts payable | 17/49 | €449,097 | €437,920 | -€11,177 | -2.5% |
| Amounts payable after more than one year | 17 | €188,696 | €176,882 | -€11,815 | -6.3% |
| Financial debts | 170/4 | €188,696 | €176,882 | -€11,815 | -6.3% |
| Amounts payable within one year | 42/48 | €260,400 | €261,038 | +€638 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €11,311 | €11,815 | +€503 | +4.4% |
| Trade debts | 44 | €449 | €261 | -€188 | -41.8% |
| Suppliers | 440/4 | €449 | €261 | -€188 | -41.8% |
| Taxes, remuneration and social security | 45 | €2,765 | €2,778 | +€13 | +0.5% |
| Taxes | 450/3 | €2,765 | €2,778 | +€13 | +0.5% |
| Other amounts payable | 47/48 | €245,875 | €246,184 | +€309 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,260 | €5,681 | +€421 | +8.0% |
| Other operating charges | 640/8 | €235 | €375 | +€140 | +59.6% |
| Gross operating margin | 9900 | €11,450 | -€3,969 | -€15,418 | |
| Operating profit (loss) | 9901 | €5,955 | -€10,024 | -€15,979 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €9,087 | €8,605 | -€482 | -5.3% |
| Recurring financial charges | 65 | €9,087 | €8,605 | -€482 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,132 | -€18,630 | -€15,498 | -494.8% |
| Income taxes | 67/77 | - | €78 | +€78 | |
| Profit (loss) for the period | 9904 | -€3,132 | -€18,708 | -€15,576 | -497.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,132 | -€18,708 | -€15,576 | -497.3% |
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 10 October 2026 via checked.be.