Farma Vitas: what changed
What changed
Farma Vitas
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€13,751
2024 · €21,370-€7,619
Equity
€1.4m
2024 · €1.4m+€13,751
Cash
€10,337
2024 · €8,329+€2,008
Balance sheet total
€1.5m
2024 · €1.6m-€24,908
Largest movements
Assets
- Receivables within one year -€27,239
down €27,239 (-93.2%), from €29,229 to €1,990
of which Trade receivables: -€29,040
Equity and liabilities
- Other debts -€27,970
down €27,970 (-15.8%), from €176,915 to €148,944
Income statement
- Gross operating margin -€7,791
down €7,791 (-18.1%), from €42,957 to €35,166
- Depreciation +€6,936
up €6,936 (+156%), from €4,435 to €11,371
- Taxes -€2,196
down €2,196 (-22.4%), from €9,800 to €7,604
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,370
Gross operating margin
-€7,791
Depreciation
-€6,936
Other operating charges
-€362
Other operating items
+€5,201
Financial income
-€0
Financial charges
+€73
Taxes
+€2,196
Result 2025
€13,751
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,199
Investment
-€11,791
Financing
+€3,600
Cash 2024
€8,329
From operations (derived)
+€10,199
Net result for the year
+€13,751
Depreciation
+€11,371
Receivables within one year
+€27,239
Deferred charges and accrued income
+€98
Trade debts
-€3,673
Tax, wage and social debts
-€10,416
Other debts
-€27,970
Accrued charges and deferred income
-€200
Investment (derived)
-€11,791
Investment in fixed assets (net)
-€11,791
Financing
+€3,600
Short-term financial debts
+€3,600
Cash 2025
€10,337
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,552,170 | €1,527,262 | -€24,908 | -1.6% |
| Fixed assets | 21/28 | €1,512,928 | €1,513,348 | +€420 | 0.0% |
| Tangible fixed assets | 22/27 | €170,928 | €171,348 | +€420 | +0.2% |
| Plant, machinery and equipment | 23 | €119,846 | €131,303 | +€11,457 | +9.6% |
| Furniture and vehicles | 24 | €51,081 | €40,045 | -€11,036 | -21.6% |
| Financial fixed assets | 28 | €1,342,000 | €1,342,000 | = | 0.0% |
| Current assets | 29/58 | €39,242 | €13,914 | -€25,328 | -64.5% |
| Amounts receivable within one year | 40/41 | €29,229 | €1,990 | -€27,239 | -93.2% |
| Trade receivables | 40 | €29,040 | - | -€29,040 | |
| Other amounts receivable | 41 | €189 | €1,990 | +€1,801 | +954% |
| Cash at bank and in hand | 54/58 | €8,329 | €10,337 | +€2,008 | +24.1% |
| Deferred charges and accrued income | 490/1 | €1,685 | €1,587 | -€98 | -5.8% |
| Total equity and liabilities | 10/49 | €1,552,170 | €1,527,262 | -€24,908 | -1.6% |
| Equity | 10/15 | €1,356,253 | €1,370,004 | +€13,751 | +1.0% |
| Contributions | 10/11 | €1,342,000 | €1,342,000 | = | 0.0% |
| Reserves | 13 | €14,253 | €28,004 | +€13,751 | +96.5% |
| Distributable reserves | 133 | €14,253 | €28,004 | +€13,751 | +96.5% |
| Amounts payable | 17/49 | €195,917 | €157,259 | -€38,659 | -19.7% |
| Amounts payable within one year | 42/48 | €195,717 | €157,259 | -€38,459 | -19.7% |
| Financial debts | 43 | - | €3,600 | +€3,600 | |
| Credit institutions | 430/8 | - | €3,600 | +€3,600 | |
| Trade debts | 44 | €3,780 | €107 | -€3,673 | -97.2% |
| Suppliers | 440/4 | €3,780 | €107 | -€3,673 | -97.2% |
| Taxes, remuneration and social security | 45 | €15,023 | €4,607 | -€10,416 | -69.3% |
| Taxes | 450/3 | €12,688 | €2,378 | -€10,310 | -81.3% |
| Remuneration and social security | 454/9 | €2,334 | €2,229 | -€106 | -4.5% |
| Other amounts payable | 47/48 | €176,915 | €148,944 | -€27,970 | -15.8% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Non-recurring operating income | 76A | €7,372 | - | -€7,372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,435 | €11,371 | +€6,936 | +156% |
| Other operating charges | 640/8 | €1,756 | €2,118 | +€362 | +20.6% |
| Non-recurring operating charges | 66A | €5,201 | - | -€5,201 | |
| Gross operating margin | 9900 | €42,957 | €35,166 | -€7,791 | -18.1% |
| Operating profit (loss) | 9901 | €31,565 | €21,677 | -€9,888 | -31.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €395 | €322 | -€73 | -18.5% |
| Recurring financial charges | 65 | €395 | €322 | -€73 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €31,170 | €21,355 | -€9,815 | -31.5% |
| Income taxes | 67/77 | €9,800 | €7,604 | -€2,196 | -22.4% |
| Profit (loss) for the period | 9904 | €21,370 | €13,751 | -€7,619 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,370 | €13,751 | -€7,619 | -35.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.