FARMHELP: 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.
FARMHELP
Largest movements
- Tangible fixed assets +€206,687
up €206,687 (+55.1%), from €375,076 to €581,763
of which Plant, machinery and equipment: +€206,758
- Receivables within one year +€80,747
up €80,747 (+149.7%), from €53,955 to €134,702
of which Other amounts receivable: +€78,237
- Debts after one year +€111,490
up €111,490 (+49.4%), from €225,623 to €337,113
- Reserves +€74,101
up €74,101 (+140.9%), from €52,590 to €126,692
- Current portion of long-term debt +€42,668
up €42,668 (+56.2%), from €75,974 to €118,641
- Short-term financial debts +€32,118
new in 2025: €32,118
- Other debts +€12,678
new in 2025: €12,678
- Gross operating margin +€189,885
up €189,885 (+196.1%), from €96,852 to €286,737
- Taxes +€20,427
up €20,427 (+823.5%), from €2,481 to €22,908
- Depreciation +€10,579
up €10,579 (+18.4%), from €57,605 to €68,183
- Financial charges +€4,375
up €4,375 (+83.0%), from €5,271 to €9,646
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 | €432,100 | €716,717 | +€284,617 | +65.9% |
| Fixed assets | 21/28 | €375,076 | €581,763 | +€206,687 | +55.1% |
| Tangible fixed assets | 22/27 | €375,076 | €581,763 | +€206,687 | +55.1% |
| Plant, machinery and equipment | 23 | €367,828 | €574,586 | +€206,758 | +56.2% |
| Furniture and vehicles | 24 | €7,248 | €7,176 | -€71 | -1.0% |
| Current assets | 29/58 | €57,024 | €134,955 | +€77,931 | +136.7% |
| Amounts receivable within one year | 40/41 | €53,955 | €134,702 | +€80,747 | +149.7% |
| Trade receivables | 40 | €29,092 | €31,603 | +€2,511 | +8.6% |
| Other amounts receivable | 41 | €24,863 | €103,100 | +€78,237 | +314.7% |
| Cash at bank and in hand | 54/58 | €3,069 | €252 | -€2,817 | -91.8% |
| Total equity and liabilities | 10/49 | €432,100 | €716,717 | +€284,617 | +65.9% |
| Equity | 10/15 | €71,090 | €145,192 | +€74,101 | +104.2% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €52,590 | €126,692 | +€74,101 | +140.9% |
| Distributable reserves | 133 | €52,590 | €126,692 | +€74,101 | +140.9% |
| Amounts payable | 17/49 | €361,010 | €571,525 | +€210,516 | +58.3% |
| Amounts payable after more than one year | 17 | €225,623 | €337,113 | +€111,490 | +49.4% |
| Other amounts payable | 178/9 | €225,623 | €337,113 | +€111,490 | +49.4% |
| Amounts payable within one year | 42/48 | €132,183 | €234,412 | +€102,229 | +77.3% |
| Current portion of amounts payable after more than one year | 42 | €75,974 | €118,641 | +€42,668 | +56.2% |
| Financial debts | 43 | - | €32,118 | +€32,118 | |
| Credit institutions | 430/8 | - | €32,118 | +€32,118 | |
| Trade debts | 44 | €55,735 | €61,593 | +€5,858 | +10.5% |
| Suppliers | 440/4 | €55,735 | €61,593 | +€5,858 | +10.5% |
| Taxes, remuneration and social security | 45 | €475 | €9,382 | +€8,908 | +1875.5% |
| Taxes | 450/3 | €475 | €9,382 | +€8,908 | +1875.5% |
| Other amounts payable | 47/48 | - | €12,678 | +€12,678 | |
| Accrued charges and deferred income | 492/3 | €3,203 | - | -€3,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,605 | €68,183 | +€10,579 | +18.4% |
| Non-recurring operating charges | 66A | - | €112,239 | +€112,239 | |
| Gross operating margin | 9900 | €96,852 | €286,737 | +€189,885 | +196.1% |
| Operating profit (loss) | 9901 | €39,248 | €106,315 | +€67,068 | +170.9% |
| Financial income | 75/76B | €109 | €340 | +€231 | +212.5% |
| Recurring financial income | 75 | €109 | €340 | +€231 | +212.5% |
| Financial charges | 65/66B | €5,271 | €9,646 | +€4,375 | +83.0% |
| Recurring financial charges | 65 | €5,271 | €9,646 | +€4,375 | +83.0% |
| Profit (loss) for the period before taxes | 9903 | €34,085 | €97,009 | +€62,924 | +184.6% |
| Income taxes | 67/77 | €2,481 | €22,908 | +€20,427 | +823.5% |
| Profit (loss) for the period | 9904 | €31,605 | €74,101 | +€42,497 | +134.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,605 | €74,101 | +€42,497 | +134.5% |
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 30 September 2026 via checked.be.