FARMDESK: 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.
FARMDESK
Largest movements
- Cash +€54,057
up €54,057 (+172.7%), from €31,306 to €85,363
mainly Depreciation (+€127,353) and Trade debts (+€44,089)
- Intangible fixed assets -€11,363
down €11,363 (-18.2%), from €62,386 to €51,024
- Receivables within one year +€2,949
up €2,949 (+5.0%), from €59,554 to €62,503
of which Trade receivables: +€21,807
- Trade debts +€44,089
up €44,089 (+452.0%), from €9,755 to €53,844
- Accrued charges and deferred income -€44,028
down €44,028 (-100.0%), from €44,028 to €0
- Profit (loss) carried forward +€29,798
up €29,798 (+3.0%), from -€1.0m to -€971,707
- Tax, wage and social debts +€16,692
up €16,692 (+318.5%), from €5,240 to €21,932
of which Taxes: +€13,111
- Gross operating margin +€180,264
up €180,264 (+149.0%), from €121,019 to €301,283
- Staff costs +€34,782
up €34,782 (+31.0%), from €112,158 to €146,939
- Depreciation +€25,102
up €25,102 (+24.5%), from €102,251 to €127,353
- Financial income +€3,919
up €3,919 (+2648.4%), from €148 to €4,067
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 | €156,167 | €202,864 | +€46,697 | +29.9% |
| Fixed assets | 21/28 | €64,203 | €54,685 | -€9,519 | -14.8% |
| Intangible fixed assets | 21 | €62,386 | €51,024 | -€11,363 | -18.2% |
| Tangible fixed assets | 22/27 | €1,817 | €3,661 | +€1,844 | +101.5% |
| Furniture and vehicles | 24 | €1,817 | €3,661 | +€1,844 | +101.5% |
| Current assets | 29/58 | €91,963 | €148,180 | +€56,216 | +61.1% |
| Amounts receivable within one year | 40/41 | €59,554 | €62,503 | +€2,949 | +5.0% |
| Trade receivables | 40 | €40,669 | €62,476 | +€21,807 | +53.6% |
| Other amounts receivable | 41 | €18,885 | €27 | -€18,858 | -99.9% |
| Cash at bank and in hand | 54/58 | €31,306 | €85,363 | +€54,057 | +172.7% |
| Deferred charges and accrued income | 490/1 | €1,103 | €313 | -€790 | -71.6% |
| Total equity and liabilities | 10/49 | €156,167 | €202,864 | +€46,697 | +29.9% |
| Equity | 10/15 | €96,828 | €126,626 | +€29,798 | +30.8% |
| Contributions | 10/11 | €1,098,333 | €1,098,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,001,505 | -€971,707 | +€29,798 | +3.0% |
| Amounts payable | 17/49 | €59,339 | €76,238 | +€16,900 | +28.5% |
| Amounts payable within one year | 42/48 | €15,310 | €76,238 | +€60,928 | +398.0% |
| Trade debts | 44 | €9,755 | €53,844 | +€44,089 | +452.0% |
| Suppliers | 440/4 | €9,755 | €53,844 | +€44,089 | +452.0% |
| Taxes, remuneration and social security | 45 | €5,240 | €21,932 | +€16,692 | +318.5% |
| Taxes | 450/3 | €0 | €13,111 | +€13,111 | |
| Remuneration and social security | 454/9 | €5,240 | €8,821 | +€3,581 | +68.3% |
| Other amounts payable | 47/48 | €315 | €463 | +€148 | +46.8% |
| Accrued charges and deferred income | 492/3 | €44,028 | €0 | -€44,028 | -100.0% |
| Remuneration, social security and pensions | 62 | €112,158 | €146,939 | +€34,782 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,251 | €127,353 | +€25,102 | +24.5% |
| Other operating charges | 640/8 | €502 | €715 | +€212 | +42.2% |
| Gross operating margin | 9900 | €121,019 | €301,283 | +€180,264 | +149.0% |
| Operating profit (loss) | 9901 | -€93,892 | €26,276 | +€120,169 | |
| Financial income | 75/76B | €148 | €4,067 | +€3,919 | +2648.4% |
| Recurring financial income | 75 | €148 | €4,067 | +€3,919 | +2648.4% |
| Financial charges | 65/66B | €1,049 | €546 | -€503 | -48.0% |
| Recurring financial charges | 65 | €1,049 | €546 | -€503 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | -€94,793 | €29,798 | +€124,591 | |
| Profit (loss) for the period | 9904 | -€94,793 | €29,798 | +€124,591 | |
| Profit (loss) for the period to be appropriated | 9905 | -€94,793 | €29,798 | +€124,591 |
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 12 October 2026 via checked.be.