FARMALEX: 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.
FARMALEX
Largest movements
- Tangible fixed assets -€44,662
down €44,662 (-8.9%), from €501,235 to €456,573
of which Land and buildings: -€44,662
- Receivables within one year -€15,108
down €15,108 (-16.8%), from €90,035 to €74,927
of which Other amounts receivable: -€15,006
- Debts after one year -€32,801
down €32,801 (-8.3%), from €395,816 to €363,015
- Profit (loss) carried forward -€28,406
down €28,406 (-68.3%), from -€41,584 to -€69,990
- Gross operating margin +€8,077
up €8,077 (+33.1%), from €24,377 to €32,454
- Financial charges -€1,473
down €1,473 (-14.1%), from €10,411 to €8,938
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 | €958,096 | €902,185 | -€55,911 | -5.8% |
| Fixed assets | 21/28 | €854,409 | €809,748 | -€44,662 | -5.2% |
| Tangible fixed assets | 22/27 | €501,235 | €456,573 | -€44,662 | -8.9% |
| Land and buildings | 22 | €499,935 | €455,273 | -€44,662 | -8.9% |
| Furniture and vehicles | 24 | €1,300 | €1,300 | = | 0.0% |
| Financial fixed assets | 28 | €353,174 | €353,174 | = | 0.0% |
| Current assets | 29/58 | €103,687 | €92,437 | -€11,250 | -10.8% |
| Amounts receivable within one year | 40/41 | €90,035 | €74,927 | -€15,108 | -16.8% |
| Trade receivables | 40 | €102 | - | -€102 | |
| Other amounts receivable | 41 | €89,933 | €74,927 | -€15,006 | -16.7% |
| Cash at bank and in hand | 54/58 | €7,989 | €12,655 | +€4,666 | +58.4% |
| Deferred charges and accrued income | 490/1 | €5,663 | €4,856 | -€807 | -14.3% |
| Total equity and liabilities | 10/49 | €958,096 | €902,185 | -€55,911 | -5.8% |
| Equity | 10/15 | €114,567 | €86,161 | -€28,406 | -24.8% |
| Contributions | 10/11 | €118,592 | €118,592 | = | 0.0% |
| Reserves | 13 | €37,559 | €37,559 | = | 0.0% |
| Distributable reserves | 133 | €37,559 | €37,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,584 | -€69,990 | -€28,406 | -68.3% |
| Amounts payable | 17/49 | €843,529 | €816,024 | -€27,505 | -3.3% |
| Amounts payable after more than one year | 17 | €395,816 | €363,015 | -€32,801 | -8.3% |
| Financial debts | 170/4 | €395,816 | €363,015 | -€32,801 | -8.3% |
| Amounts payable within one year | 42/48 | €441,986 | €449,094 | +€7,108 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €32,049 | €32,801 | +€752 | +2.3% |
| Trade debts | 44 | €6,777 | €8,263 | +€1,485 | +21.9% |
| Suppliers | 440/4 | €6,777 | €8,263 | +€1,485 | +21.9% |
| Other amounts payable | 47/48 | €403,160 | €408,031 | +€4,871 | +1.2% |
| Accrued charges and deferred income | 492/3 | €5,727 | €3,915 | -€1,812 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,836 | €46,993 | +€157 | +0.3% |
| Other operating charges | 640/8 | €4,780 | €4,928 | +€148 | +3.1% |
| Gross operating margin | 9900 | €24,377 | €32,454 | +€8,077 | +33.1% |
| Operating profit (loss) | 9901 | -€27,239 | -€19,467 | +€7,772 | +28.5% |
| Financial charges | 65/66B | €10,411 | €8,938 | -€1,473 | -14.1% |
| Recurring financial charges | 65 | €10,411 | €8,938 | -€1,473 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€37,651 | -€28,406 | +€9,245 | +24.6% |
| Profit (loss) for the period | 9904 | -€37,651 | -€28,406 | +€9,245 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,651 | -€28,406 | +€9,245 | +24.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.