FARMAVER: 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.
FARMAVER
Largest movements
- Cash +€27,322
up €27,322 (+227%), from €12,012 to €39,333
mainly Net result for the year (+€22,092) and Current investments (+€20,000)
- Receivables within one year +€21,076
up €21,076 (+243%), from €8,676 to €29,753
of which Trade receivables: +€21,283
- Current investments -€20,000
down €20,000 (-100%), from €20,000 to €0
- Reserves +€22,092
up €22,092 (+70.4%), from €31,384 to €53,476
- Tax, wage and social debts +€7,288
up €7,288 (+203%), from €3,590 to €10,878
of which Taxes: +€5,258
- Other debts -€1,465
down €1,465 (-57.0%), from €2,571 to €1,106
- Gross operating margin -€914
down €914 (-3.1%), from €29,581 to €28,667
- Financial income -€300
down €300 (-87.0%), from €345 to €45
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 | €42,758 | €70,460 | +€27,702 | +64.8% |
| Fixed assets | 21/28 | €1,739 | €1,301 | -€438 | -25.2% |
| Tangible fixed assets | 22/27 | €1,739 | €1,301 | -€438 | -25.2% |
| Furniture and vehicles | 24 | €1,739 | €1,301 | -€438 | -25.2% |
| Current assets | 29/58 | €41,019 | €69,160 | +€28,140 | +68.6% |
| Amounts receivable within one year | 40/41 | €8,676 | €29,753 | +€21,076 | +243% |
| Trade receivables | 40 | €8,470 | €29,753 | +€21,283 | +251% |
| Other amounts receivable | 41 | €206 | €0 | -€206 | -100% |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100% |
| Cash at bank and in hand | 54/58 | €12,012 | €39,333 | +€27,322 | +227% |
| Deferred charges and accrued income | 490/1 | €331 | €74 | -€258 | -77.7% |
| Total equity and liabilities | 10/49 | €42,758 | €70,460 | +€27,702 | +64.8% |
| Equity | 10/15 | €36,384 | €58,476 | +€22,092 | +60.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,384 | €53,476 | +€22,092 | +70.4% |
| Distributable reserves | 133 | €31,384 | €53,476 | +€22,092 | +70.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,374 | €11,985 | +€5,610 | +88.0% |
| Amounts payable within one year | 42/48 | €6,374 | €11,985 | +€5,610 | +88.0% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €197 | €0 | -€197 | -100% |
| Suppliers | 440/4 | €197 | €0 | -€197 | -100% |
| Taxes, remuneration and social security | 45 | €3,590 | €10,878 | +€7,288 | +203% |
| Taxes | 450/3 | €3,590 | €8,848 | +€5,258 | +146% |
| Remuneration and social security | 454/9 | €0 | €2,030 | +€2,030 | |
| Other amounts payable | 47/48 | €2,571 | €1,106 | -€1,465 | -57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €438 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €29,581 | €28,667 | -€914 | -3.1% |
| Operating profit (loss) | 9901 | €29,017 | €28,101 | -€916 | -3.2% |
| Financial income | 75/76B | €345 | €45 | -€300 | -87.0% |
| Recurring financial income | 75 | €345 | €45 | -€300 | -87.0% |
| Financial charges | 65/66B | €194 | €54 | -€140 | -72.1% |
| Recurring financial charges | 65 | €194 | €54 | -€140 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €29,168 | €28,091 | -€1,076 | -3.7% |
| Income taxes | 67/77 | €6,294 | €6,000 | -€294 | -4.7% |
| Profit (loss) for the period | 9904 | €22,874 | €22,092 | -€782 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,874 | €22,092 | -€782 | -3.4% |
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 18 October 2026 via checked.be.