FARMUPRO: 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.
FARMUPRO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€63,769
down €63,769 (-33.3%), from €191,674 to €127,905
- Profit (loss) carried forward +€50,997
up €50,997 (+12.9%), from €396,501 to €447,498
- Other debts +€15,254
up €15,254 (+9.7%), from €156,588 to €171,842
- Financial charges -€5,010
down €5,010 (-39.9%), from €12,546 to €7,535
- Financial income +€2,750
up €2,750 (+7.6%), from €36,100 to €38,850
- Taxes +€1,064
up €1,064 (+27.0%), from €3,936 to €5,000
- Gross operating margin -€1,015
down €1,015 (-3.7%), from €27,777 to €26,762
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €824,344 | €826,016 | +€1,671 | +0.2% |
| Fixed assets | 21/28 | €816,152 | €816,152 | = | 0.0% |
| Financial fixed assets | 28 | €816,152 | €816,152 | = | 0.0% |
| Current assets | 29/58 | €8,192 | €9,864 | +€1,671 | +20.4% |
| Amounts receivable within one year | 40/41 | €7,569 | €7,260 | -€309 | -4.1% |
| Trade receivables | 40 | €7,260 | €7,260 | = | 0.0% |
| Other amounts receivable | 41 | €309 | €0 | -€309 | -100% |
| Cash at bank and in hand | 54/58 | €624 | €2,604 | +€1,980 | +317% |
| Total equity and liabilities | 10/49 | €824,344 | €826,016 | +€1,671 | +0.2% |
| Equity | 10/15 | €404,561 | €455,558 | +€50,997 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €396,501 | €447,498 | +€50,997 | +12.9% |
| Amounts payable | 17/49 | €419,783 | €370,457 | -€49,325 | -11.8% |
| Amounts payable after more than one year | 17 | €191,674 | €127,905 | -€63,769 | -33.3% |
| Financial debts | 170/4 | €191,674 | €127,905 | -€63,769 | -33.3% |
| Amounts payable within one year | 42/48 | €228,108 | €242,552 | +€14,444 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €61,696 | €63,769 | +€2,073 | +3.4% |
| Trade debts | 44 | €2,045 | €1,291 | -€755 | -36.9% |
| Suppliers | 440/4 | €2,045 | €1,291 | -€755 | -36.9% |
| Taxes, remuneration and social security | 45 | €7,779 | €5,650 | -€2,128 | -27.4% |
| Taxes | 450/3 | €7,779 | €5,650 | -€2,128 | -27.4% |
| Other amounts payable | 47/48 | €156,588 | €171,842 | +€15,254 | +9.7% |
| Other operating charges | 640/8 | €232 | €361 | +€129 | +55.6% |
| Gross operating margin | 9900 | €27,777 | €26,762 | -€1,015 | -3.7% |
| Operating profit (loss) | 9901 | €27,545 | €26,402 | -€1,144 | -4.2% |
| Financial income | 75/76B | €36,100 | €38,850 | +€2,750 | +7.6% |
| Recurring financial income | 75 | €36,100 | €38,850 | +€2,750 | +7.6% |
| Financial charges | 65/66B | €12,546 | €7,535 | -€5,010 | -39.9% |
| Recurring financial charges | 65 | €12,546 | €7,535 | -€5,010 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €51,100 | €57,716 | +€6,617 | +12.9% |
| Income taxes | 67/77 | €3,936 | €5,000 | +€1,064 | +27.0% |
| Profit (loss) for the period | 9904 | €47,164 | €52,717 | +€5,553 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,164 | €52,717 | +€5,553 | +11.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.