FarmaClick: 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.
FarmaClick
Largest movements
- Tangible fixed assets -€8,833
down €8,833 (-20.1%), from €43,842 to €35,009
- Profit (loss) carried forward -€26,882
down €26,882 (-49.4%), from -€54,451 to -€81,333
- Other debts +€16,246
up €16,246 (+20.5%), from €79,299 to €95,545
- Trade debts +€2,038
up €2,038 (+19,118%), from €11 to €2,049
- Gross operating margin -€3,383
down €3,383 (-35.1%), from -€9,634 to -€13,018
- Other operating charges -€566
down €566 (-57.1%), from €990 to €425
- Depreciation +€499
up €499 (+4.0%), from €12,631 to €13,130
- Taxes -€208
down €208 (-59.6%), from €349 to €141
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 | €45,724 | €37,202 | -€8,521 | -18.6% |
| Fixed assets | 21/28 | €43,842 | €35,009 | -€8,833 | -20.1% |
| Tangible fixed assets | 22/27 | €43,842 | €35,009 | -€8,833 | -20.1% |
| Furniture and vehicles | 24 | €43,842 | €35,009 | -€8,833 | -20.1% |
| Current assets | 29/58 | €1,882 | €2,194 | +€311 | +16.5% |
| Amounts receivable within one year | 40/41 | €733 | €907 | +€174 | +23.7% |
| Trade receivables | 40 | €131 | - | -€131 | |
| Other amounts receivable | 41 | €602 | €907 | +€305 | +50.6% |
| Cash at bank and in hand | 54/58 | €12 | €178 | +€166 | +1,349% |
| Deferred charges and accrued income | 490/1 | €1,137 | €1,109 | -€28 | -2.5% |
| Total equity and liabilities | 10/49 | €45,724 | €37,202 | -€8,521 | -18.6% |
| Equity | 10/15 | -€33,999 | -€60,881 | -€26,882 | -79.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,451 | -€81,333 | -€26,882 | -49.4% |
| Amounts payable | 17/49 | €79,723 | €98,084 | +€18,361 | +23.0% |
| Amounts payable within one year | 42/48 | €79,723 | €98,084 | +€18,361 | +23.0% |
| Trade debts | 44 | €11 | €2,049 | +€2,038 | +19,118% |
| Suppliers | 440/4 | €11 | €2,049 | +€2,038 | +19,118% |
| Taxes, remuneration and social security | 45 | €413 | €490 | +€77 | +18.5% |
| Taxes | 450/3 | €413 | €490 | +€77 | +18.5% |
| Other amounts payable | 47/48 | €79,299 | €95,545 | +€16,246 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,631 | €13,130 | +€499 | +4.0% |
| Other operating charges | 640/8 | €990 | €425 | -€566 | -57.1% |
| Gross operating margin | 9900 | -€9,634 | -€13,018 | -€3,383 | -35.1% |
| Operating profit (loss) | 9901 | -€23,255 | -€26,572 | -€3,317 | -14.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €71 | €169 | +€98 | +138% |
| Recurring financial charges | 65 | €71 | €169 | +€98 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€23,326 | -€26,741 | -€3,415 | -14.6% |
| Income taxes | 67/77 | €349 | €141 | -€208 | -59.6% |
| Profit (loss) for the period | 9904 | -€23,675 | -€26,882 | -€3,207 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,675 | -€26,882 | -€3,207 | -13.5% |
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 16 October 2026 via checked.be.