Farmalina: 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.
Farmalina
Largest movements
- Cash +€31,843
up €31,843 (+125%), from €25,446 to €57,289
mainly Net result for the year (+€31,734) and Tax, wage and social debts (+€7,262)
- Tangible fixed assets +€3,605
new in 2025: €3,605
- Receivables within one year +€1,809
up €1,809 (+10.8%), from €16,692 to €18,501
- Reserves +€31,734
up €31,734 (+113%), from €28,110 to €59,845
- Tax, wage and social debts +€7,262
up €7,262 (+60.8%), from €11,952 to €19,214
- Trade debts -€1,641
down €1,641 (-66.5%), from €2,467 to €826
- Gross operating margin +€5,705
up €5,705 (+15.8%), from €36,085 to €41,790
- Taxes +€1,548
up €1,548 (+19.7%), from €7,873 to €9,422
- Depreciation +€580
new in 2025: €580
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 | €43,558 | €80,885 | +€37,328 | +85.7% |
| Fixed assets | 21/28 | - | €3,605 | +€3,605 | |
| Tangible fixed assets | 22/27 | - | €3,605 | +€3,605 | |
| Furniture and vehicles | 24 | - | €3,605 | +€3,605 | |
| Current assets | 29/58 | €43,558 | €77,281 | +€33,723 | +77.4% |
| Amounts receivable within one year | 40/41 | €16,692 | €18,501 | +€1,809 | +10.8% |
| Trade receivables | 40 | €16,692 | €18,501 | +€1,809 | +10.8% |
| Cash at bank and in hand | 54/58 | €25,446 | €57,289 | +€31,843 | +125% |
| Deferred charges and accrued income | 490/1 | €1,419 | €1,491 | +€71 | +5.0% |
| Total equity and liabilities | 10/49 | €43,558 | €80,885 | +€37,328 | +85.7% |
| Equity | 10/15 | €29,110 | €60,845 | +€31,734 | +109% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €28,110 | €59,845 | +€31,734 | +113% |
| Distributable reserves | 133 | €28,110 | €59,845 | +€31,734 | +113% |
| Amounts payable | 17/49 | €14,447 | €20,041 | +€5,593 | +38.7% |
| Amounts payable within one year | 42/48 | €14,447 | €20,041 | +€5,593 | +38.7% |
| Trade debts | 44 | €2,467 | €826 | -€1,641 | -66.5% |
| Suppliers | 440/4 | €2,467 | €826 | -€1,641 | -66.5% |
| Taxes, remuneration and social security | 45 | €11,952 | €19,214 | +€7,262 | +60.8% |
| Taxes | 450/3 | €11,952 | €19,214 | +€7,262 | +60.8% |
| Other amounts payable | 47/48 | €28 | €1 | -€27 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €580 | +€580 | |
| Gross operating margin | 9900 | €36,085 | €41,790 | +€5,705 | +15.8% |
| Operating profit (loss) | 9901 | €36,085 | €41,209 | +€5,125 | +14.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €101 | €54 | -€47 | -46.6% |
| Recurring financial charges | 65 | €101 | €54 | -€47 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €35,983 | €41,156 | +€5,172 | +14.4% |
| Income taxes | 67/77 | €7,873 | €9,422 | +€1,548 | +19.7% |
| Profit (loss) for the period | 9904 | €28,110 | €31,734 | +€3,624 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,110 | €31,734 | +€3,624 | +12.9% |
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 23 October 2026 via checked.be.