FARMAKS CONSULTANCY: 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.
FARMAKS CONSULTANCY
Largest movements
- Receivables within one year +€74,127
up €74,127 (+47.8%), from €155,214 to €229,342
of which Other amounts receivable: +€37,402
- Cash -€4,432
down €4,432 (-86.4%), from €5,126 to €695
mainly Receivables within one year (-€74,127) and Tax, wage and social debts (-€919)
- Other debts +€36,790
up €36,790 (+45.3%), from €81,190 to €117,980
- Trade debts +€32,999
up €32,999 (+1,254%), from €2,633 to €35,631
- Gross operating margin -€22,090
down €22,090, from €22,008 to -€82
- Taxes -€354
down €354 (-57.1%), from €620 to €266
- Financial charges -€351
down €351 (-84.3%), from €416 to €65
- Financial income +€232
up €232 (+23.0%), from €1,007 to €1,238
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 | €160,678 | €230,062 | +€69,383 | +43.2% |
| Fixed assets | 21/28 | €338 | €26 | -€312 | -92.4% |
| Tangible fixed assets | 22/27 | €338 | €26 | -€312 | -92.4% |
| Furniture and vehicles | 24 | €338 | €26 | -€312 | -92.4% |
| Current assets | 29/58 | €160,340 | €230,036 | +€69,696 | +43.5% |
| Amounts receivable within one year | 40/41 | €155,214 | €229,342 | +€74,127 | +47.8% |
| Trade receivables | 40 | €53,720 | €90,445 | +€36,725 | +68.4% |
| Other amounts receivable | 41 | €101,494 | €138,897 | +€37,402 | +36.9% |
| Cash at bank and in hand | 54/58 | €5,126 | €695 | -€4,432 | -86.4% |
| Total equity and liabilities | 10/49 | €160,678 | €230,062 | +€69,383 | +43.2% |
| Equity | 10/15 | €75,638 | €75,739 | +€102 | +0.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,638 | €24,739 | +€102 | +0.4% |
| Amounts payable | 17/49 | €85,041 | €154,322 | +€69,282 | +81.5% |
| Amounts payable within one year | 42/48 | €85,041 | €153,911 | +€68,871 | +81.0% |
| Trade debts | 44 | €2,633 | €35,631 | +€32,999 | +1,254% |
| Suppliers | 440/4 | €2,633 | €35,631 | +€32,999 | +1,254% |
| Taxes, remuneration and social security | 45 | €1,219 | €300 | -€919 | -75.4% |
| Taxes | 450/3 | €1,219 | €300 | -€919 | -75.4% |
| Other amounts payable | 47/48 | €81,190 | €117,980 | +€36,790 | +45.3% |
| Accrued charges and deferred income | 492/3 | - | €411 | +€411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €312 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €411 | +€24 | +6.2% |
| Gross operating margin | 9900 | €22,008 | -€82 | -€22,090 | |
| Operating profit (loss) | 9901 | €21,308 | -€805 | -€22,114 | |
| Financial income | 75/76B | €1,007 | €1,238 | +€232 | +23.0% |
| Recurring financial income | 75 | €1,007 | €1,238 | +€232 | +23.0% |
| Financial charges | 65/66B | €416 | €65 | -€351 | -84.3% |
| Recurring financial charges | 65 | €416 | €65 | -€351 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | €21,899 | €368 | -€21,531 | -98.3% |
| Income taxes | 67/77 | €620 | €266 | -€354 | -57.1% |
| Profit (loss) for the period | 9904 | €21,279 | €102 | -€21,177 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,279 | €102 | -€21,177 | -99.5% |
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 29 October 2026 via checked.be.