FARMACARE: 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.
FARMACARE
Largest movements
- Stocks and contracts -€22,500
down €22,500 (-42.7%), from €52,638 to €30,138
- Receivables within one year +€10,353
up €10,353 (+12.1%), from €85,856 to €96,209
of which Trade receivables: +€12,193
- Tangible fixed assets -€6,329
down €6,329 (-7.8%), from €81,072 to €74,744
of which Land and buildings: -€3,972
- Cash +€4,198
up €4,198 (+71.8%), from €5,849 to €10,047
mainly Other debts (+€69,647) and Stocks and contracts (+€22,500)
- Other debts +€69,647
up €69,647 (+157%), from €44,326 to €113,973
- Profit (loss) carried forward -€45,220
down €45,220 (-42.5%), from €106,326 to €61,106
- Trade debts -€38,704
down €38,704 (-63.2%), from €61,203 to €22,498
- Gross operating margin -€16,190
down €16,190 (-120%), from -€13,464 to -€29,654
- Staff costs +€11,070
new in 2025: €11,070
- Depreciation +€1,610
up €1,610 (+34.1%), from €4,719 to €6,329
- Financial charges -€551
down €551 (-34.2%), from €1,612 to €1,061
- Financial income -€400
down €400 (-10.4%), from €3,838 to €3,438
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 | €240,360 | €226,083 | -€14,278 | -5.9% |
| Fixed assets | 21/28 | €82,658 | €76,329 | -€6,329 | -7.7% |
| Tangible fixed assets | 22/27 | €81,072 | €74,744 | -€6,329 | -7.8% |
| Land and buildings | 22 | €73,097 | €69,125 | -€3,972 | -5.4% |
| Plant, machinery and equipment | 23 | €796 | €365 | -€431 | -54.2% |
| Furniture and vehicles | 24 | €7,179 | €5,253 | -€1,926 | -26.8% |
| Financial fixed assets | 28 | €1,585 | €1,585 | = | 0.0% |
| Current assets | 29/58 | €157,703 | €149,754 | -€7,949 | -5.0% |
| Stocks and contracts in progress | 3 | €52,638 | €30,138 | -€22,500 | -42.7% |
| Stocks | 30/36 | €52,638 | €30,138 | -€22,500 | -42.7% |
| Amounts receivable within one year | 40/41 | €85,856 | €96,209 | +€10,353 | +12.1% |
| Trade receivables | 40 | €59,398 | €71,591 | +€12,193 | +20.5% |
| Other amounts receivable | 41 | €26,458 | €24,618 | -€1,840 | -7.0% |
| Cash at bank and in hand | 54/58 | €5,849 | €10,047 | +€4,198 | +71.8% |
| Deferred charges and accrued income | 490/1 | €13,360 | €13,360 | = | 0.0% |
| Total equity and liabilities | 10/49 | €240,360 | €226,083 | -€14,278 | -5.9% |
| Equity | 10/15 | €134,832 | €89,612 | -€45,220 | -33.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €9,956 | €9,956 | = | 0.0% |
| Distributable reserves | 133 | €9,956 | €9,956 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,326 | €61,106 | -€45,220 | -42.5% |
| Amounts payable | 17/49 | €105,528 | €136,471 | +€30,943 | +29.3% |
| Amounts payable within one year | 42/48 | €105,528 | €136,471 | +€30,943 | +29.3% |
| Trade debts | 44 | €61,203 | €22,498 | -€38,704 | -63.2% |
| Suppliers | 440/4 | €61,203 | €22,498 | -€38,704 | -63.2% |
| Other amounts payable | 47/48 | €44,326 | €113,973 | +€69,647 | +157% |
| Remuneration, social security and pensions | 62 | - | €11,070 | +€11,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,719 | €6,329 | +€1,610 | +34.1% |
| Other operating charges | 640/8 | €789 | €544 | -€245 | -31.1% |
| Gross operating margin | 9900 | -€13,464 | -€29,654 | -€16,190 | -120% |
| Operating profit (loss) | 9901 | -€18,972 | -€47,597 | -€28,625 | -151% |
| Financial income | 75/76B | €3,838 | €3,438 | -€400 | -10.4% |
| Recurring financial income | 75 | €3,838 | €3,438 | -€400 | -10.4% |
| Financial charges | 65/66B | €1,612 | €1,061 | -€551 | -34.2% |
| Recurring financial charges | 65 | €1,612 | €1,061 | -€551 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,746 | -€45,220 | -€28,475 | -170% |
| Profit (loss) for the period | 9904 | -€16,746 | -€45,220 | -€28,475 | -170% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,746 | -€45,220 | -€28,475 | -170% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.