FARMAQ SERVICES: what changed
Two fiscal 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.
FARMAQ SERVICES
Largest movements
- Receivables within one year +€5,532
up €5,532 (+330.6%), from €1,673 to €7,205
of which Trade receivables: +€7,205
- Deferred charges and accrued income +€3,816
up €3,816 (+73.7%), from €5,181 to €8,997
- Tangible fixed assets +€1,132
up €1,132 (+145.1%), from €780 to €1,912
- Cash -€924
down €924 (-36.9%), from €2,503 to €1,578
mainly Net result for the year (-€6,261) and Receivables within one year (-€5,532)
- Other debts +€12,791
up €12,791 (+260.6%), from €4,908 to €17,699
- Profit (loss) carried forward -€6,261
down €6,261 (-218.2%), from -€2,869 to -€9,130
- Tax, wage and social debts +€3,001
up €3,001 (+354.3%), from €847 to €3,848
- Accrued charges and deferred income +€788
up €788 (+65.7%), from €1,199 to €1,986
- Trade debts -€764
down €764 (-21.5%), from €3,553 to €2,789
- Financial charges +€3,241
up €3,241 (+1108.6%), from €292 to €3,533
- Gross operating margin -€822
down €822 (-73.8%), from -€1,113 to -€1,934
- Taxes -€561
down €561 (-66.2%), from €847 to €286
- Other operating charges -€250
down €250 (-57.2%), from €437 to €187
- Depreciation +€139
up €139 (+76.8%), from €181 to €320
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.
Cash bridge derived
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 | €10,137 | €19,692 | +€9,555 | +94.3% |
| Fixed assets | 21/28 | €780 | €1,912 | +€1,132 | +145.1% |
| Tangible fixed assets | 22/27 | €780 | €1,912 | +€1,132 | +145.1% |
| Furniture and vehicles | 24 | €780 | €1,912 | +€1,132 | +145.1% |
| Current assets | 29/58 | €9,357 | €17,781 | +€8,423 | +90.0% |
| Amounts receivable within one year | 40/41 | €1,673 | €7,205 | +€5,532 | +330.6% |
| Trade receivables | 40 | - | €7,205 | +€7,205 | |
| Other amounts receivable | 41 | €1,673 | - | -€1,673 | |
| Cash at bank and in hand | 54/58 | €2,503 | €1,578 | -€924 | -36.9% |
| Deferred charges and accrued income | 490/1 | €5,181 | €8,997 | +€3,816 | +73.7% |
| Total equity and liabilities | 10/49 | €10,137 | €19,692 | +€9,555 | +94.3% |
| Equity | 10/15 | -€369 | -€6,630 | -€6,261 | -1696.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,869 | -€9,130 | -€6,261 | -218.2% |
| Amounts payable | 17/49 | €10,507 | €26,322 | +€15,816 | +150.5% |
| Amounts payable within one year | 42/48 | €9,308 | €24,336 | +€15,028 | +161.5% |
| Trade debts | 44 | €3,553 | €2,789 | -€764 | -21.5% |
| Suppliers | 440/4 | €3,553 | €2,789 | -€764 | -21.5% |
| Taxes, remuneration and social security | 45 | €847 | €3,848 | +€3,001 | +354.3% |
| Taxes | 450/3 | €847 | €3,848 | +€3,001 | +354.3% |
| Other amounts payable | 47/48 | €4,908 | €17,699 | +€12,791 | +260.6% |
| Accrued charges and deferred income | 492/3 | €1,199 | €1,986 | +€788 | +65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181 | €320 | +€139 | +76.8% |
| Other operating charges | 640/8 | €437 | €187 | -€250 | -57.2% |
| Gross operating margin | 9900 | -€1,113 | -€1,934 | -€822 | -73.8% |
| Operating profit (loss) | 9901 | -€1,731 | -€2,442 | -€711 | -41.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €292 | €3,533 | +€3,241 | +1108.6% |
| Recurring financial charges | 65 | €292 | €3,533 | +€3,241 | +1108.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,022 | -€5,975 | -€3,953 | -195.5% |
| Income taxes | 67/77 | €847 | €286 | -€561 | -66.2% |
| Profit (loss) for the period | 9904 | -€2,869 | -€6,261 | -€3,392 | -118.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,869 | -€6,261 | -€3,392 | -118.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.