FARMACCOUNT: what changed
FARMACCOUNT
Largest movements
- Cash -€28,898
down €28,898 (-48.9%), from €59,069 to €30,172
mainly Contributions, distributions and other (-€100,000) and Other debts (-€18,000)
- Receivables within one year +€16,496
up €16,496 (+17.2%), from €95,688 to €112,184
- Tangible fixed assets -€6,900
down €6,900 (-45.2%), from €15,251 to €8,351
of which Furniture and vehicles: -€4,906
- Deferred charges and accrued income -€2,037
down €2,037 (-18.7%), from €10,911 to €8,875
- Other debts -€18,000
down €18,000 (-100%), from €18,000 to €0
- Tax, wage and social debts +€9,288
up €9,288 (+64.5%), from €14,397 to €23,684
of which Remuneration and social security: +€5,578
- Trade debts -€7,191
down €7,191 (-36.1%), from €19,906 to €12,716
- Reserves -€3,705
down €3,705 (-3.4%), from €108,287 to €104,581
- Staff costs +€15,538
up €15,538 (+14.1%), from €110,544 to €126,082
- Gross operating margin +€2,998
up €2,998 (+1.1%), from €261,248 to €264,247
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,920 | €159,581 | -€21,339 | -11.8% |
| Fixed assets | 21/28 | €15,251 | €8,351 | -€6,900 | -45.2% |
| Tangible fixed assets | 22/27 | €15,251 | €8,351 | -€6,900 | -45.2% |
| Plant, machinery and equipment | 23 | €725 | €232 | -€493 | -68.0% |
| Furniture and vehicles | 24 | €7,804 | €2,898 | -€4,906 | -62.9% |
| Other tangible fixed assets | 26 | €6,722 | €5,221 | -€1,502 | -22.3% |
| Current assets | 29/58 | €165,669 | €151,231 | -€14,438 | -8.7% |
| Amounts receivable within one year | 40/41 | €95,688 | €112,184 | +€16,496 | +17.2% |
| Trade receivables | 40 | €95,688 | €112,184 | +€16,496 | +17.2% |
| Cash at bank and in hand | 54/58 | €59,069 | €30,172 | -€28,898 | -48.9% |
| Deferred charges and accrued income | 490/1 | €10,911 | €8,875 | -€2,037 | -18.7% |
| Total equity and liabilities | 10/49 | €180,920 | €159,581 | -€21,339 | -11.8% |
| Equity | 10/15 | €126,887 | €123,181 | -€3,705 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,287 | €104,581 | -€3,705 | -3.4% |
| Distributable reserves | 133 | €108,287 | €104,581 | -€3,705 | -3.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €54,033 | €36,400 | -€17,633 | -32.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €54,033 | €36,400 | -€17,633 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €1,730 | €0 | -€1,730 | -100% |
| Trade debts | 44 | €19,906 | €12,716 | -€7,191 | -36.1% |
| Suppliers | 440/4 | €19,906 | €12,716 | -€7,191 | -36.1% |
| Taxes, remuneration and social security | 45 | €14,397 | €23,684 | +€9,288 | +64.5% |
| Taxes | 450/3 | €13,853 | €17,563 | +€3,710 | +26.8% |
| Remuneration and social security | 454/9 | €544 | €6,122 | +€5,578 | +1,026% |
| Other amounts payable | 47/48 | €18,000 | €0 | -€18,000 | -100% |
| Remuneration, social security and pensions | 62 | €110,544 | €126,082 | +€15,538 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,550 | €6,900 | -€650 | -8.6% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €261,248 | €264,247 | +€2,998 | +1.1% |
| Operating profit (loss) | 9901 | €142,641 | €130,737 | -€11,904 | -8.3% |
| Financial income | 75/76B | €630 | €1 | -€630 | -99.9% |
| Recurring financial income | 75 | €630 | €1 | -€630 | -99.9% |
| Financial charges | 65/66B | €1,002 | €895 | -€107 | -10.7% |
| Recurring financial charges | 65 | €1,002 | €895 | -€107 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €142,269 | €129,842 | -€12,427 | -8.7% |
| Income taxes | 67/77 | €31,982 | €33,548 | +€1,566 | +4.9% |
| Profit (loss) for the period | 9904 | €110,287 | €96,295 | -€13,993 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €110,287 | €96,295 | -€13,993 | -12.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.