FarmaGill: 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.
FarmaGill
Largest movements
- Receivables within one year -€2,008
down €2,008 (-19.0%), from €10,573 to €8,565
of which Other amounts receivable: -€1,551
- Profit (loss) carried forward -€2,388
down €2,388 (-77.0%), from €3,102 to €714
- Other debts -€2,120
no longer reported in 2025 (was €2,120)
- Trade debts +€1,441
up €1,441 (+2,217%), from €65 to €1,506
- Tax, wage and social debts +€989
up €989 (+42.0%), from €2,357 to €3,346
of which Taxes: +€2,902
- Purchases and services -€21,954
no longer reported in 2025 (was €21,954)
- Turnover -€20,797
no longer reported in 2025 (was €20,797)
- Taxes +€2,140
up €2,140 (+7,926%), from €27 to €2,167
- Staff costs -€1,921
no longer reported in 2025 (was €1,921)
- Gross operating margin -€1,507
down €1,507 (-46.4%), from €3,246 to €1,739
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 | €10,644 | €8,566 | -€2,078 | -19.5% |
| Current assets | 29/58 | €10,644 | €8,566 | -€2,078 | -19.5% |
| Amounts receivable within one year | 40/41 | €10,573 | €8,565 | -€2,008 | -19.0% |
| Trade receivables | 40 | €2,246 | €1,789 | -€457 | -20.3% |
| Other amounts receivable | 41 | €8,327 | €6,776 | -€1,551 | -18.6% |
| Cash at bank and in hand | 54/58 | €71 | €1 | -€70 | -98.6% |
| Total equity and liabilities | 10/49 | €10,644 | €8,566 | -€2,078 | -19.5% |
| Equity | 10/15 | €6,102 | €3,714 | -€2,388 | -39.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,102 | €714 | -€2,388 | -77.0% |
| Amounts payable | 17/49 | €4,542 | €4,852 | +€310 | +6.8% |
| Amounts payable within one year | 42/48 | €4,542 | €4,852 | +€310 | +6.8% |
| Trade debts | 44 | €65 | €1,506 | +€1,441 | +2,217% |
| Suppliers | 440/4 | €65 | €1,506 | +€1,441 | +2,217% |
| Taxes, remuneration and social security | 45 | €2,357 | €3,346 | +€989 | +42.0% |
| Taxes | 450/3 | €444 | €3,346 | +€2,902 | +654% |
| Remuneration and social security | 454/9 | €1,913 | - | -€1,913 | |
| Other amounts payable | 47/48 | €2,120 | - | -€2,120 | |
| Turnover | 70 | €20,797 | - | -€20,797 | |
| Goods, raw materials, services and sundry goods | 60/61 | €21,954 | - | -€21,954 | |
| Remuneration, social security and pensions | 62 | €1,921 | - | -€1,921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,410 | - | -€1,410 | |
| Other operating charges | 640/8 | €387 | €1,738 | +€1,351 | +349% |
| Non-recurring operating charges | 66A | €81 | - | -€81 | |
| Gross operating margin | 9900 | €3,246 | €1,739 | -€1,507 | -46.4% |
| Operating profit (loss) | 9901 | -€553 | €1 | +€554 | |
| Financial charges | 65/66B | - | €222 | +€222 | |
| Recurring financial charges | 65 | - | €222 | +€222 | |
| Profit (loss) for the period before taxes | 9903 | -€553 | -€221 | +€332 | +60.0% |
| Income taxes | 67/77 | €27 | €2,167 | +€2,140 | +7,926% |
| Profit (loss) for the period | 9904 | -€580 | -€2,388 | -€1,808 | -312% |
| Profit (loss) for the period to be appropriated | 9905 | -€580 | -€2,388 | -€1,808 | -312% |
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 25 October 2026 via checked.be.