Farma & zorg: 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 & zorg
Largest movements
- Tangible fixed assets -€11,219
down €11,219 (-26.8%), from €41,805 to €30,586
of which Furniture and vehicles: -€10,702
- Cash +€2,713
up €2,713 (+7.1%), from €38,000 to €40,713
mainly Depreciation (+€11,219) and Receivables within one year (+€1,116)
- Receivables within one year -€1,116
down €1,116 (-26.8%), from €4,160 to €3,044
of which Other amounts receivable: -€595
- Debts after one year -€8,876
down €8,876 (-31.0%), from €28,665 to €19,789
- Profit (loss) carried forward -€1,550
down €1,550, from €631 to -€920
- Gross operating margin -€10,319
down €10,319 (-44.2%), from €23,343 to €13,024
- Taxes -€2,689
down €2,689 (-76.7%), from €3,506 to €817
- Other operating charges +€558
up €558 (+145.0%), from €384 to €942
- Depreciation -€242
down €242 (-2.1%), from €11,461 to €11,219
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 | €84,467 | €74,440 | -€10,027 | -11.9% |
| Fixed assets | 21/28 | €41,805 | €30,586 | -€11,219 | -26.8% |
| Tangible fixed assets | 22/27 | €41,805 | €30,586 | -€11,219 | -26.8% |
| Plant, machinery and equipment | 23 | €561 | €44 | -€517 | -92.2% |
| Furniture and vehicles | 24 | €41,244 | €30,543 | -€10,702 | -25.9% |
| Current assets | 29/58 | €42,662 | €43,854 | +€1,192 | +2.8% |
| Amounts receivable within one year | 40/41 | €4,160 | €3,044 | -€1,116 | -26.8% |
| Trade receivables | 40 | €3,560 | €3,039 | -€520 | -14.6% |
| Other amounts receivable | 41 | €600 | €5 | -€595 | -99.2% |
| Cash at bank and in hand | 54/58 | €38,000 | €40,713 | +€2,713 | +7.1% |
| Deferred charges and accrued income | 490/1 | €502 | €97 | -€405 | -80.7% |
| Total equity and liabilities | 10/49 | €84,467 | €74,440 | -€10,027 | -11.9% |
| Equity | 10/15 | €28,131 | €26,580 | -€1,550 | -5.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €631 | -€920 | -€1,550 | |
| Amounts payable | 17/49 | €56,336 | €47,860 | -€8,476 | -15.0% |
| Amounts payable after more than one year | 17 | €28,665 | €19,789 | -€8,876 | -31.0% |
| Financial debts | 170/4 | €28,665 | €19,789 | -€8,876 | -31.0% |
| Amounts payable within one year | 42/48 | €27,672 | €28,071 | +€399 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €8,495 | €8,876 | +€381 | +4.5% |
| Trade debts | 44 | €46 | - | -€46 | |
| Suppliers | 440/4 | €46 | - | -€46 | |
| Advances received on contracts in progress | 46 | - | €80 | +€80 | |
| Taxes, remuneration and social security | 45 | €10,288 | €9,676 | -€613 | -6.0% |
| Taxes | 450/3 | €8,788 | €8,176 | -€613 | -7.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €8,842 | €9,439 | +€597 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,461 | €11,219 | -€242 | -2.1% |
| Other operating charges | 640/8 | €384 | €942 | +€558 | +145.0% |
| Gross operating margin | 9900 | €23,343 | €13,024 | -€10,319 | -44.2% |
| Operating profit (loss) | 9901 | €11,498 | €863 | -€10,635 | -92.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,781 | €1,597 | -€184 | -10.3% |
| Recurring financial charges | 65 | €1,781 | €1,597 | -€184 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €9,717 | -€733 | -€10,450 | |
| Income taxes | 67/77 | €3,506 | €817 | -€2,689 | -76.7% |
| Profit (loss) for the period | 9904 | €6,210 | -€1,550 | -€7,761 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,210 | -€1,550 | -€7,761 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.