FARMER FRESH: 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.
FARMER FRESH
Largest movements
- Cash +€311,606
up €311,606 (+287%), from €108,523 to €420,129
mainly Trade debts (+€237,776) and Other debts (+€195,000)
- Receivables within one year +€128,900
up €128,900 (+93.7%), from €137,548 to €266,448
of which Other amounts receivable: +€110,993
- Trade debts +€237,776
up €237,776 (+165%), from €143,680 to €381,456
- Other debts +€195,000
new in 2025: €195,000
- Current portion of long-term debt +€47,500
new in 2025: €47,500
- Tax, wage and social debts -€37,753
down €37,753 (-98.4%), from €38,380 to €627
- Gross operating margin +€109,594
up €109,594 (+127%), from €86,012 to €195,606
- Taxes -€22,492
down €22,492 (-97.8%), from €23,000 to €508
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 | €246,071 | €687,747 | +€441,675 | +179% |
| Current assets | 29/58 | €246,071 | €687,747 | +€441,675 | +179% |
| Amounts receivable within one year | 40/41 | €137,548 | €266,448 | +€128,900 | +93.7% |
| Trade receivables | 40 | €137,548 | €155,455 | +€17,907 | +13.0% |
| Other amounts receivable | 41 | - | €110,993 | +€110,993 | |
| Cash at bank and in hand | 54/58 | €108,523 | €420,129 | +€311,606 | +287% |
| Deferred charges and accrued income | 490/1 | - | €1,169 | +€1,169 | |
| Total equity and liabilities | 10/49 | €246,071 | €687,747 | +€441,675 | +179% |
| Equity | 10/15 | €64,012 | €63,164 | -€848 | -1.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €63,012 | €62,164 | -€848 | -1.3% |
| Distributable reserves | 133 | €63,012 | €62,164 | -€848 | -1.3% |
| Amounts payable | 17/49 | €182,059 | €624,583 | +€442,523 | +243% |
| Amounts payable within one year | 42/48 | €182,059 | €624,583 | +€442,523 | +243% |
| Current portion of amounts payable after more than one year | 42 | - | €47,500 | +€47,500 | |
| Trade debts | 44 | €143,680 | €381,456 | +€237,776 | +165% |
| Suppliers | 440/4 | €143,680 | €381,456 | +€237,776 | +165% |
| Taxes, remuneration and social security | 45 | €38,380 | €627 | -€37,753 | -98.4% |
| Taxes | 450/3 | €38,380 | €627 | -€37,753 | -98.4% |
| Other amounts payable | 47/48 | - | €195,000 | +€195,000 | |
| Other operating charges | 640/8 | - | €814 | +€814 | |
| Gross operating margin | 9900 | €86,012 | €195,606 | +€109,594 | +127% |
| Operating profit (loss) | 9901 | €86,012 | €194,793 | +€108,781 | +126% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | - | €132 | +€132 | |
| Recurring financial charges | 65 | - | €132 | +€132 | |
| Profit (loss) for the period before taxes | 9903 | €86,012 | €194,660 | +€108,648 | +126% |
| Income taxes | 67/77 | €23,000 | €508 | -€22,492 | -97.8% |
| Profit (loss) for the period | 9904 | €63,012 | €194,152 | +€131,140 | +208% |
| Profit (loss) for the period to be appropriated | 9905 | €63,012 | €194,152 | +€131,140 | +208% |
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.