Farma Jana: 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 Jana
Largest movements
- Cash +€52,896
up €52,896 (+91.7%), from €57,679 to €110,575
mainly Net result for the year (+€43,281) and Receivables within one year (+€6,750)
- Receivables within one year -€6,750
down €6,750 (-61.0%), from €11,057 to €4,307
of which Trade receivables: -€7,504
- Tangible fixed assets -€2,167
down €2,167 (-47.9%), from €4,523 to €2,356
- Deferred charges and accrued income +€1,186
new in 2025: €1,186
- Reserves +€43,281
up €43,281 (+85.5%), from €50,620 to €93,901
- Tax, wage and social debts +€2,655
up €2,655 (+14.8%), from €17,998 to €20,652
of which Taxes: +€4,092
- Other debts -€1,576
no longer reported in 2025 (was €1,576)
- Gross operating margin -€9,177
down €9,177 (-13.7%), from €67,113 to €57,937
- Taxes -€1,247
down €1,247 (-8.7%), from €14,410 to €13,164
- Financial income +€994
new in 2025: €994
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 | €73,259 | €118,424 | +€45,166 | +61.7% |
| Fixed assets | 21/28 | €4,523 | €2,356 | -€2,167 | -47.9% |
| Tangible fixed assets | 22/27 | €4,523 | €2,356 | -€2,167 | -47.9% |
| Furniture and vehicles | 24 | €4,523 | €2,356 | -€2,167 | -47.9% |
| Current assets | 29/58 | €68,736 | €116,068 | +€47,332 | +68.9% |
| Amounts receivable within one year | 40/41 | €11,057 | €4,307 | -€6,750 | -61.0% |
| Trade receivables | 40 | €11,057 | €3,553 | -€7,504 | -67.9% |
| Other amounts receivable | 41 | - | €754 | +€754 | |
| Cash at bank and in hand | 54/58 | €57,679 | €110,575 | +€52,896 | +91.7% |
| Deferred charges and accrued income | 490/1 | - | €1,186 | +€1,186 | |
| Total equity and liabilities | 10/49 | €73,259 | €118,424 | +€45,166 | +61.7% |
| Equity | 10/15 | €51,620 | €94,901 | +€43,281 | +83.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,620 | €93,901 | +€43,281 | +85.5% |
| Distributable reserves | 133 | €50,620 | €93,901 | +€43,281 | +85.5% |
| Amounts payable | 17/49 | €21,639 | €23,523 | +€1,884 | +8.7% |
| Amounts payable within one year | 42/48 | €21,639 | €23,523 | +€1,884 | +8.7% |
| Trade debts | 44 | €2,065 | €2,871 | +€806 | +39.0% |
| Suppliers | 440/4 | €2,065 | €2,871 | +€806 | +39.0% |
| Taxes, remuneration and social security | 45 | €17,998 | €20,652 | +€2,655 | +14.8% |
| Taxes | 450/3 | €16,561 | €20,652 | +€4,092 | +24.7% |
| Remuneration and social security | 454/9 | €1,437 | - | -€1,437 | |
| Other amounts payable | 47/48 | €1,576 | - | -€1,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,977 | €2,167 | +€189 | +9.6% |
| Other operating charges | 640/8 | - | €267 | +€267 | |
| Gross operating margin | 9900 | €67,113 | €57,937 | -€9,177 | -13.7% |
| Operating profit (loss) | 9901 | €65,136 | €55,503 | -€9,633 | -14.8% |
| Financial income | 75/76B | - | €994 | +€994 | |
| Recurring financial income | 75 | - | €994 | +€994 | |
| Financial charges | 65/66B | €106 | €52 | -€54 | -51.3% |
| Recurring financial charges | 65 | €106 | €52 | -€54 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €65,030 | €56,445 | -€8,585 | -13.2% |
| Income taxes | 67/77 | €14,410 | €13,164 | -€1,247 | -8.7% |
| Profit (loss) for the period | 9904 | €50,620 | €43,281 | -€7,338 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,620 | €43,281 | -€7,338 | -14.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.