FARMIMMO: 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.
FARMIMMO
Largest movements
- Tangible fixed assets +€1.9m
up €1.9m (+74.9%), from €2.5m to €4.4m
of which Land and buildings: +€1.9m
- Receivables within one year +€60,291
up €60,291 (+143.2%), from €42,117 to €102,408
of which Other amounts receivable: +€34,025
- Other debts +€811,100
up €811,100 (+4650.0%), from €17,443 to €828,543
- Debts after one year +€535,500
new in 2025: €535,500
- Provisions +€278,373
up €278,373 (+317.8%), from €87,599 to €365,972
of which Provisions for liabilities and charges: +€287,995
- Trade debts +€169,202
up €169,202 (+1396.9%), from €12,113 to €181,315
- Reserves +€72,945
up €72,945 (+2.9%), from €2.5m to €2.6m
of which Distributable reserves: +€101,811
- Provisions +€287,995
new in 2025: €287,995
- Gross operating margin +€234,480
up €234,480 (+34.2%), from €686,434 to €920,914
- Depreciation +€81,628
up €81,628 (+30.9%), from €263,752 to €345,380
- Taxes -€41,915
down €41,915 (-53.0%), from €79,157 to €37,242
- Staff costs +€19,313
up €19,313 (+39.9%), from €48,368 to €67,681
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 | €3,217,031 | €5,150,481 | +€1.9m | +60.1% |
| Fixed assets | 21/28 | €3,068,662 | €4,945,883 | +€1.9m | +61.2% |
| Intangible fixed assets | 21 | €495 | - | -€495 | |
| Tangible fixed assets | 22/27 | €2,505,625 | €4,383,341 | +€1.9m | +74.9% |
| Land and buildings | 22 | €2,500,815 | €4,377,989 | +€1.9m | +75.1% |
| Furniture and vehicles | 24 | €4,810 | €5,352 | +€542 | +11.3% |
| Financial fixed assets | 28 | €562,542 | €562,542 | = | 0.0% |
| Current assets | 29/58 | €148,369 | €204,598 | +€56,229 | +37.9% |
| Amounts receivable within one year | 40/41 | €42,117 | €102,408 | +€60,291 | +143.2% |
| Trade receivables | 40 | - | €26,266 | +€26,266 | |
| Other amounts receivable | 41 | €42,117 | €76,142 | +€34,025 | +80.8% |
| Cash at bank and in hand | 54/58 | €106,252 | €102,190 | -€4,062 | -3.8% |
| Total equity and liabilities | 10/49 | €3,217,031 | €5,150,481 | +€1.9m | +60.1% |
| Equity | 10/15 | €3,090,439 | €3,163,384 | +€72,945 | +2.4% |
| Contributions | 10/11 | €545,390 | €545,390 | = | 0.0% |
| Capital | 10 | €545,390 | €545,390 | = | 0.0% |
| Issued capital | 100 | €545,390 | €545,390 | = | 0.0% |
| Reserves | 13 | €2,545,049 | €2,617,994 | +€72,945 | +2.9% |
| Non-distributable reserves | 130/1 | €54,539 | €54,539 | = | 0.0% |
| Legal reserve | 130 | €54,539 | €54,539 | = | 0.0% |
| Tax-exempt reserves | 132 | €262,796 | €233,930 | -€28,866 | -11.0% |
| Distributable reserves | 133 | €2,227,714 | €2,329,525 | +€101,811 | +4.6% |
| Provisions and deferred taxes | 16 | €87,599 | €365,972 | +€278,373 | +317.8% |
| Provisions for liabilities and charges | 160/5 | - | €287,995 | +€287,995 | |
| Other liabilities and charges | 164/5 | - | €287,995 | +€287,995 | |
| Deferred taxes | 168 | €87,599 | €77,977 | -€9,622 | -11.0% |
| Amounts payable | 17/49 | €38,993 | €1,621,125 | +€1.6m | +4057.5% |
| Amounts payable after more than one year | 17 | - | €535,500 | +€535,500 | |
| Financial debts | 170/4 | - | €535,500 | +€535,500 | |
| Amounts payable within one year | 42/48 | €38,993 | €1,085,625 | +€1.0m | +2684.2% |
| Current portion of amounts payable after more than one year | 42 | - | €63,000 | +€63,000 | |
| Trade debts | 44 | €12,113 | €181,315 | +€169,202 | +1396.9% |
| Suppliers | 440/4 | €12,113 | €181,315 | +€169,202 | +1396.9% |
| Taxes, remuneration and social security | 45 | €9,437 | €12,767 | +€3,330 | +35.3% |
| Taxes | 450/3 | €9,157 | €9,157 | = | 0.0% |
| Remuneration and social security | 454/9 | €280 | €3,610 | +€3,330 | +1189.3% |
| Other amounts payable | 47/48 | €17,443 | €828,543 | +€811,100 | +4650.0% |
| Remuneration, social security and pensions | 62 | €48,368 | €67,681 | +€19,313 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263,752 | €345,380 | +€81,628 | +30.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €287,995 | +€287,995 | |
| Other operating charges | 640/8 | €99,675 | €106,261 | +€6,586 | +6.6% |
| Non-recurring operating charges | 66A | €10,411 | - | -€10,411 | |
| Gross operating margin | 9900 | €686,434 | €920,914 | +€234,480 | +34.2% |
| Operating profit (loss) | 9901 | €264,228 | €113,597 | -€150,631 | -57.0% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2,294 | €13,038 | +€10,744 | +468.4% |
| Recurring financial charges | 65 | €2,294 | €13,038 | +€10,744 | +468.4% |
| Profit (loss) for the period before taxes | 9903 | €261,934 | €100,565 | -€161,369 | -61.6% |
| Transfer from deferred taxes | 780 | €11,667 | €9,622 | -€2,045 | -17.5% |
| Income taxes | 67/77 | €79,157 | €37,242 | -€41,915 | -53.0% |
| Profit (loss) for the period | 9904 | €194,444 | €72,945 | -€121,499 | -62.5% |
| Transfer from tax-exempt reserves | 789 | €35,002 | €28,866 | -€6,136 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €229,446 | €101,811 | -€127,635 | -55.6% |
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 6 October 2026 via checked.be.