Farma&Cie: 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&Cie
Largest movements
- Receivables within one year -€74,155
down €74,155 (-88.1%), from €84,175 to €10,021
of which Other amounts receivable: -€50,554
- Cash -€63,046
down €63,046 (-76.1%), from €82,805 to €19,760
mainly Debts after one year (-€148,308) and Current portion of long-term debt (-€98,091)
- Debts after one year -€148,308
down €148,308 (-14.6%), from €1.0m to €866,952
- Reserves +€140,442
up €140,442 (+19.0%), from €740,944 to €881,386
- Current portion of long-term debt -€98,091
down €98,091 (-39.8%), from €246,399 to €148,308
- Tax, wage and social debts -€45,957
down €45,957 (-50.3%), from €91,295 to €45,338
- Financial income -€55,000
down €55,000 (-100%), from €55,000 to €0
- Taxes -€23,336
down €23,336 (-32.9%), from €70,948 to €47,612
- Gross operating margin -€16,688
down €16,688 (-7.6%), from €220,358 to €203,669
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 | €2,830,121 | €2,692,921 | -€137,200 | -4.8% |
| Fixed assets | 21/28 | €2,663,140 | €2,663,140 | = | 0.0% |
| Financial fixed assets | 28 | €2,663,140 | €2,663,140 | = | 0.0% |
| Current assets | 29/58 | €166,981 | €29,780 | -€137,200 | -82.2% |
| Amounts receivable within one year | 40/41 | €84,175 | €10,021 | -€74,155 | -88.1% |
| Trade receivables | 40 | €33,621 | €10,021 | -€23,601 | -70.2% |
| Other amounts receivable | 41 | €50,554 | €0 | -€50,554 | -100% |
| Cash at bank and in hand | 54/58 | €82,805 | €19,760 | -€63,046 | -76.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,830,121 | €2,692,921 | -€137,200 | -4.8% |
| Equity | 10/15 | €759,544 | €899,986 | +€140,442 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €740,944 | €881,386 | +€140,442 | +19.0% |
| Distributable reserves | 133 | €740,944 | €881,386 | +€140,442 | +19.0% |
| Amounts payable | 17/49 | €2,070,577 | €1,792,934 | -€277,643 | -13.4% |
| Amounts payable after more than one year | 17 | €1,015,260 | €866,952 | -€148,308 | -14.6% |
| Financial debts | 170/4 | €1,015,260 | €866,952 | -€148,308 | -14.6% |
| Amounts payable within one year | 42/48 | €1,055,317 | €925,982 | -€129,335 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €246,399 | €148,308 | -€98,091 | -39.8% |
| Trade debts | 44 | €706 | €579 | -€127 | -18.0% |
| Suppliers | 440/4 | €706 | €579 | -€127 | -18.0% |
| Taxes, remuneration and social security | 45 | €91,295 | €45,338 | -€45,957 | -50.3% |
| Taxes | 450/3 | €91,295 | €45,338 | -€45,957 | -50.3% |
| Other amounts payable | 47/48 | €716,918 | €731,758 | +€14,840 | +2.1% |
| Other operating charges | 640/8 | €169 | €186 | +€17 | +10.0% |
| Gross operating margin | 9900 | €220,358 | €203,669 | -€16,688 | -7.6% |
| Operating profit (loss) | 9901 | €220,189 | €203,484 | -€16,705 | -7.6% |
| Financial income | 75/76B | €55,000 | €0 | -€55,000 | -100% |
| Recurring financial income | 75 | €55,000 | €0 | -€55,000 | -100% |
| Financial charges | 65/66B | €16,272 | €15,429 | -€842 | -5.2% |
| Recurring financial charges | 65 | €16,272 | €15,429 | -€842 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €258,917 | €188,054 | -€70,863 | -27.4% |
| Income taxes | 67/77 | €70,948 | €47,612 | -€23,336 | -32.9% |
| Profit (loss) for the period | 9904 | €187,969 | €140,442 | -€47,527 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €187,969 | €140,442 | -€47,527 | -25.3% |
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 27 October 2026 via checked.be.