FARMAFLEUR: 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.
FARMAFLEUR
Largest movements
- Cash -€90,418
down €90,418 (-65.5%), from €138,107 to €47,688
mainly Receivables within one year (-€38,985) and Trade debts (-€33,152)
- Receivables within one year +€38,985
up €38,985 (+59.4%), from €65,606 to €104,591
of which Other amounts receivable: +€26,621
- Stocks and contracts +€15,009
up €15,009 (+7.1%), from €211,362 to €226,371
- Tangible fixed assets -€6,815
down €6,815 (-4.1%), from €166,407 to €159,591
of which Furniture and vehicles: -€15,141
- Trade debts -€33,152
down €33,152 (-46.2%), from €71,834 to €38,681
- Debts after one year -€16,696
down €16,696 (-11.8%), from €141,938 to €125,242
- Current portion of long-term debt +€6,225
up €6,225 (+20.6%), from €30,264 to €36,490
- Gross operating margin -€55,936
down €55,936 (-30.8%), from €181,464 to €125,528
- Staff costs +€4,533
up €4,533 (+5.9%), from €76,679 to €81,213
- Taxes -€1,883
down €1,883 (-51.7%), from €3,643 to €1,760
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €586,716 | €542,076 | -€44,641 | -7.6% |
| Fixed assets | 21/28 | €166,407 | €159,591 | -€6,815 | -4.1% |
| Tangible fixed assets | 22/27 | €166,407 | €159,591 | -€6,815 | -4.1% |
| Land and buildings | 22 | €97,525 | €85,334 | -€12,191 | -12.5% |
| Plant, machinery and equipment | 23 | €26,111 | €46,627 | +€20,516 | +78.6% |
| Furniture and vehicles | 24 | €42,771 | €27,631 | -€15,141 | -35.4% |
| Current assets | 29/58 | €420,310 | €382,484 | -€37,825 | -9.0% |
| Stocks and contracts in progress | 3 | €211,362 | €226,371 | +€15,009 | +7.1% |
| Stocks | 30/36 | €211,362 | €226,371 | +€15,009 | +7.1% |
| Amounts receivable within one year | 40/41 | €65,606 | €104,591 | +€38,985 | +59.4% |
| Trade receivables | 40 | €55,254 | €67,619 | +€12,364 | +22.4% |
| Other amounts receivable | 41 | €10,352 | €36,972 | +€26,621 | +257% |
| Cash at bank and in hand | 54/58 | €138,107 | €47,688 | -€90,418 | -65.5% |
| Deferred charges and accrued income | 490/1 | €5,235 | €3,834 | -€1,401 | -26.8% |
| Total equity and liabilities | 10/49 | €586,716 | €542,076 | -€44,641 | -7.6% |
| Equity | 10/15 | €180,314 | €180,417 | +€103 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €161,714 | €161,817 | +€103 | +0.1% |
| Tax-exempt reserves | 132 | €31 | €31 | = | 0.0% |
| Distributable reserves | 133 | €161,683 | €161,786 | +€103 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €406,402 | €361,658 | -€44,744 | -11.0% |
| Amounts payable after more than one year | 17 | €141,938 | €125,242 | -€16,696 | -11.8% |
| Financial debts | 170/4 | €141,938 | €125,242 | -€16,696 | -11.8% |
| Amounts payable within one year | 42/48 | €264,464 | €236,016 | -€28,448 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €30,264 | €36,490 | +€6,225 | +20.6% |
| Trade debts | 44 | €71,834 | €38,681 | -€33,152 | -46.2% |
| Suppliers | 440/4 | €71,834 | €38,681 | -€33,152 | -46.2% |
| Taxes, remuneration and social security | 45 | €13,072 | €9,839 | -€3,233 | -24.7% |
| Taxes | 450/3 | €3,620 | €0 | -€3,620 | -100% |
| Remuneration and social security | 454/9 | €9,452 | €9,839 | +€387 | +4.1% |
| Other amounts payable | 47/48 | €149,294 | €151,006 | +€1,712 | +1.1% |
| Accrued charges and deferred income | 492/3 | €0 | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €76,679 | €81,213 | +€4,533 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,778 | €34,400 | +€1,622 | +4.9% |
| Other operating charges | 640/8 | €1,806 | €2,088 | +€282 | +15.6% |
| Gross operating margin | 9900 | €181,464 | €125,528 | -€55,936 | -30.8% |
| Operating profit (loss) | 9901 | €70,201 | €7,827 | -€62,374 | -88.9% |
| Financial income | 75/76B | €278 | €75 | -€203 | -72.9% |
| Recurring financial income | 75 | €278 | €75 | -€203 | -72.9% |
| Financial charges | 65/66B | €4,383 | €6,039 | +€1,656 | +37.8% |
| Recurring financial charges | 65 | €4,383 | €6,039 | +€1,656 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €66,095 | €1,863 | -€64,232 | -97.2% |
| Income taxes | 67/77 | €3,643 | €1,760 | -€1,883 | -51.7% |
| Profit (loss) for the period | 9904 | €62,452 | €103 | -€62,349 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,452 | €103 | -€62,349 | -99.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.