Farma Service: 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 Service
Largest movements
- Current investments +€25,000
up €25,000 (+20.0%), from €125,000 to €150,000
- Receivables within one year +€22,866
up €22,866 (+13.8%), from €165,498 to €188,364
of which Trade receivables: +€21,702
- Cash -€15,113
down €15,113 (-29.8%), from €50,720 to €35,607
mainly Contributions, distributions and other (-€226,000) and Tax, wage and social debts (-€26,391)
- Deferred charges and accrued income +€4,991
up €4,991 (+70.7%), from €7,062 to €12,052
- Reserves +€44,917
up €44,917 (+19.9%), from €226,067 to €270,984
- Tax, wage and social debts -€26,391
down €26,391 (-35.0%), from €75,410 to €49,020
of which Taxes: -€13,847
- Current portion of long-term debt +€20,237
up €20,237, from €0 to €20,237
- Trade debts +€5,061
up €5,061 (+34.6%), from €14,625 to €19,685
- Other debts -€4,111
down €4,111 (-88.7%), from €4,634 to €523
- Gross operating margin +€75,531
up €75,531 (+10.8%), from €701,866 to €777,397
- Taxes +€16,998
up €16,998 (+22.3%), from €76,277 to €93,275
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 | €355,782 | €395,221 | +€39,440 | +11.1% |
| Fixed assets | 21/28 | €7,503 | €9,198 | +€1,695 | +22.6% |
| Tangible fixed assets | 22/27 | €7,503 | €9,198 | +€1,695 | +22.6% |
| Furniture and vehicles | 24 | €7,503 | €9,198 | +€1,695 | +22.6% |
| Current assets | 29/58 | €348,279 | €386,023 | +€37,744 | +10.8% |
| Amounts receivable within one year | 40/41 | €165,498 | €188,364 | +€22,866 | +13.8% |
| Trade receivables | 40 | €165,221 | €186,922 | +€21,702 | +13.1% |
| Other amounts receivable | 41 | €277 | €1,441 | +€1,165 | +420.6% |
| Current investments | 50/53 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €50,720 | €35,607 | -€15,113 | -29.8% |
| Deferred charges and accrued income | 490/1 | €7,062 | €12,052 | +€4,991 | +70.7% |
| Total equity and liabilities | 10/49 | €355,782 | €395,221 | +€39,440 | +11.1% |
| Equity | 10/15 | €246,067 | €290,984 | +€44,917 | +18.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €226,067 | €270,984 | +€44,917 | +19.9% |
| Distributable reserves | 133 | €226,067 | €270,984 | +€44,917 | +19.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,715 | €104,237 | -€5,478 | -5.0% |
| Amounts payable within one year | 42/48 | €109,715 | €104,237 | -€5,478 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | €20,237 | +€20,237 | |
| Financial debts | 43 | €15,046 | €14,773 | -€273 | -1.8% |
| Credit institutions | 430/8 | €15,046 | €14,773 | -€273 | -1.8% |
| Trade debts | 44 | €14,625 | €19,685 | +€5,061 | +34.6% |
| Suppliers | 440/4 | €14,625 | €19,685 | +€5,061 | +34.6% |
| Taxes, remuneration and social security | 45 | €75,410 | €49,020 | -€26,391 | -35.0% |
| Taxes | 450/3 | €16,995 | €3,148 | -€13,847 | -81.5% |
| Remuneration and social security | 454/9 | €58,415 | €45,872 | -€12,544 | -21.5% |
| Other amounts payable | 47/48 | €4,634 | €523 | -€4,111 | -88.7% |
| Remuneration, social security and pensions | 62 | €403,256 | €407,942 | +€4,686 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €3,133 | +€2,282 | +268.2% |
| Other operating charges | 640/8 | €683 | €509 | -€174 | -25.5% |
| Gross operating margin | 9900 | €701,866 | €777,397 | +€75,531 | +10.8% |
| Operating profit (loss) | 9901 | €297,076 | €365,813 | +€68,737 | +23.1% |
| Financial income | 75/76B | €805 | €458 | -€347 | -43.1% |
| Recurring financial income | 75 | €805 | €458 | -€347 | -43.1% |
| Financial charges | 65/66B | €2,528 | €2,079 | -€450 | -17.8% |
| Recurring financial charges | 65 | €2,528 | €2,079 | -€450 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €295,352 | €364,192 | +€68,840 | +23.3% |
| Income taxes | 67/77 | €76,277 | €93,275 | +€16,998 | +22.3% |
| Profit (loss) for the period | 9904 | €219,075 | €270,917 | +€51,842 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €219,075 | €270,917 | +€51,842 | +23.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.