FARMA DE HEIDE: what changed
Two fiscal 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 DE HEIDE
Largest movements
- Cash -€67,764
down €67,764 (-44.1%), from €153,558 to €85,794
mainly Other debts (-€49,950) and Receivables within one year (-€26,026)
- Receivables within one year +€26,026
up €26,026 (+35.3%), from €73,785 to €99,811
of which Other amounts receivable: +€18,110
- Tangible fixed assets -€19,109
down €19,109 (-8.2%), from €233,197 to €214,088
- Other debts -€49,950
down €49,950 (-86.0%), from €58,088 to €8,138
- Debts after one year -€12,842
down €12,842 (-8.9%), from €143,494 to €130,652
- Trade debts +€12,535
up €12,535 (+10.8%), from €116,169 to €128,704
- Tax, wage and social debts -€10,139
down €10,139 (-31.4%), from €32,321 to €22,181
of which Remuneration and social security: -€6,867
- Gross operating margin -€42,329
down €42,329 (-25.1%), from €168,381 to €126,053
- Staff costs +€12,698
up €12,698 (+14.2%), from €89,183 to €101,881
- Financial income +€9,195
up €9,195 (+3031.5%), from €303 to €9,498
- Taxes -€2,334
down €2,334 (-51.4%), from €4,543 to €2,209
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 | €586,849 | €529,320 | -€57,529 | -9.8% |
| Fixed assets | 21/28 | €233,197 | €214,088 | -€19,109 | -8.2% |
| Tangible fixed assets | 22/27 | €233,197 | €214,088 | -€19,109 | -8.2% |
| Land and buildings | 22 | €213,288 | €204,623 | -€8,665 | -4.1% |
| Plant, machinery and equipment | 23 | €15,072 | €8,455 | -€6,617 | -43.9% |
| Furniture and vehicles | 24 | €4,837 | €1,010 | -€3,827 | -79.1% |
| Current assets | 29/58 | €353,652 | €315,232 | -€38,420 | -10.9% |
| Stocks and contracts in progress | 3 | €126,308 | €129,627 | +€3,319 | +2.6% |
| Stocks | 30/36 | €126,308 | €129,627 | +€3,319 | +2.6% |
| Amounts receivable within one year | 40/41 | €73,785 | €99,811 | +€26,026 | +35.3% |
| Trade receivables | 40 | €64,986 | €72,902 | +€7,916 | +12.2% |
| Other amounts receivable | 41 | €8,800 | €26,910 | +€18,110 | +205.8% |
| Cash at bank and in hand | 54/58 | €153,558 | €85,794 | -€67,764 | -44.1% |
| Total equity and liabilities | 10/49 | €586,849 | €529,320 | -€57,529 | -9.8% |
| Equity | 10/15 | €221,479 | €226,802 | +€5,323 | +2.4% |
| Contributions | 10/11 | €86,000 | €86,000 | = | 0.0% |
| Reserves | 13 | €135,479 | €140,802 | +€5,323 | +3.9% |
| Distributable reserves | 133 | €135,479 | €140,802 | +€5,323 | +3.9% |
| Amounts payable | 17/49 | €365,370 | €302,518 | -€62,852 | -17.2% |
| Amounts payable after more than one year | 17 | €143,494 | €130,652 | -€12,842 | -8.9% |
| Financial debts | 170/4 | €143,494 | €130,652 | -€12,842 | -8.9% |
| Amounts payable within one year | 42/48 | €219,233 | €171,866 | -€47,367 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €12,655 | €12,842 | +€187 | +1.5% |
| Trade debts | 44 | €116,169 | €128,704 | +€12,535 | +10.8% |
| Suppliers | 440/4 | €116,169 | €128,704 | +€12,535 | +10.8% |
| Taxes, remuneration and social security | 45 | €32,321 | €22,181 | -€10,139 | -31.4% |
| Taxes | 450/3 | €12,710 | €9,437 | -€3,272 | -25.7% |
| Remuneration and social security | 454/9 | €19,611 | €12,744 | -€6,867 | -35.0% |
| Other amounts payable | 47/48 | €58,088 | €8,138 | -€49,950 | -86.0% |
| Accrued charges and deferred income | 492/3 | €2,643 | - | -€2,643 | |
| Remuneration, social security and pensions | 62 | €89,183 | €101,881 | +€12,698 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,968 | €19,109 | +€141 | +0.7% |
| Other operating charges | 640/8 | €2,133 | €2,200 | +€67 | +3.1% |
| Gross operating margin | 9900 | €168,381 | €126,053 | -€42,329 | -25.1% |
| Operating profit (loss) | 9901 | €58,097 | €2,862 | -€55,235 | -95.1% |
| Financial income | 75/76B | €303 | €9,498 | +€9,195 | +3031.5% |
| Recurring financial income | 75 | €303 | €9,498 | +€9,195 | +3031.5% |
| Financial charges | 65/66B | €5,551 | €4,828 | -€722 | -13.0% |
| Recurring financial charges | 65 | €5,551 | €4,828 | -€722 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €52,850 | €7,532 | -€45,317 | -85.7% |
| Income taxes | 67/77 | €4,543 | €2,209 | -€2,334 | -51.4% |
| Profit (loss) for the period | 9904 | €48,307 | €5,323 | -€42,983 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,307 | €5,323 | -€42,983 | -89.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.