Farmand: 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.
Farmand
Largest movements
- Cash +€154,298
up €154,298 (+10,245%), from €1,506 to €155,804
mainly Net result for the year (+€257,677) and Other debts (+€203,309)
- Receivables after one year +€51,500
new in 2025: €51,500
- Receivables within one year +€17,899
up €17,899 (+138%), from €12,954 to €30,852
of which Trade receivables: +€18,391
- Tangible fixed assets +€5,686
new in 2025: €5,686
of which Furniture and vehicles: +€4,862
- Other debts +€203,309
up €203,309 (+13,172%), from €1,544 to €204,853
- Tax, wage and social debts +€37,860
new in 2025: €37,860
of which Taxes: +€36,412
- Debts after one year -€27,500
no longer reported in 2025 (was €27,500)
- Profit (loss) carried forward +€16,674
no longer reported in 2025 (was -€16,674)
- Financial income +€240,190
new in 2025: €240,190
- Gross operating margin +€27,839
up €27,839, from -€7,376 to €20,463
- Taxes +€1,076
new in 2025: €1,076
- Depreciation +€774
new in 2025: €774
- Financial charges +€399
up €399 (+122%), from €328 to €727
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 | €15,629 | €246,155 | +€230,526 | +1,475% |
| Fixed assets | 21/28 | €1,000 | €6,686 | +€5,686 | +569% |
| Tangible fixed assets | 22/27 | - | €5,686 | +€5,686 | |
| Plant, machinery and equipment | 23 | - | €824 | +€824 | |
| Furniture and vehicles | 24 | - | €4,862 | +€4,862 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €14,629 | €239,469 | +€224,840 | +1,537% |
| Amounts receivable after more than one year | 29 | - | €51,500 | +€51,500 | |
| Other amounts receivable | 291 | - | €51,500 | +€51,500 | |
| Amounts receivable within one year | 40/41 | €12,954 | €30,852 | +€17,899 | +138% |
| Trade receivables | 40 | - | €18,391 | +€18,391 | |
| Other amounts receivable | 41 | €12,954 | €12,461 | -€493 | -3.8% |
| Cash at bank and in hand | 54/58 | €1,506 | €155,804 | +€154,298 | +10,245% |
| Deferred charges and accrued income | 490/1 | €169 | €1,313 | +€1,144 | +677% |
| Total equity and liabilities | 10/49 | €15,629 | €246,155 | +€230,526 | +1,475% |
| Equity | 10/15 | -€13,674 | €3,000 | +€16,674 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,674 | - | +€16,674 | |
| Amounts payable | 17/49 | €29,302 | €243,155 | +€213,853 | +730% |
| Amounts payable after more than one year | 17 | €27,500 | - | -€27,500 | |
| Financial debts | 170/4 | €27,500 | - | -€27,500 | |
| Amounts payable within one year | 42/48 | €1,802 | €242,804 | +€241,001 | +13,371% |
| Trade debts | 44 | €259 | €91 | -€168 | -64.7% |
| Suppliers | 440/4 | €259 | €91 | -€168 | -64.7% |
| Taxes, remuneration and social security | 45 | - | €37,860 | +€37,860 | |
| Taxes | 450/3 | - | €36,412 | +€36,412 | |
| Remuneration and social security | 454/9 | - | €1,447 | +€1,447 | |
| Other amounts payable | 47/48 | €1,544 | €204,853 | +€203,309 | +13,172% |
| Accrued charges and deferred income | 492/3 | - | €352 | +€352 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €774 | +€774 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€7,376 | €20,463 | +€27,839 | |
| Operating profit (loss) | 9901 | -€7,763 | €19,289 | +€27,053 | |
| Financial income | 75/76B | - | €240,190 | +€240,190 | |
| Recurring financial income | 75 | - | €240,190 | +€240,190 | |
| Financial charges | 65/66B | €328 | €727 | +€399 | +122% |
| Recurring financial charges | 65 | €328 | €727 | +€399 | +122% |
| Profit (loss) for the period before taxes | 9903 | -€8,091 | €258,752 | +€266,844 | |
| Income taxes | 67/77 | - | €1,076 | +€1,076 | |
| Profit (loss) for the period | 9904 | -€8,091 | €257,677 | +€265,768 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,091 | €257,677 | +€265,768 |
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 13 October 2026 via checked.be.