FARRAMED: 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.
FARRAMED
Largest movements
- Financial fixed assets -€503,171
down €503,171 (-49.5%), from €1.0m to €513,454
- Deferred charges and accrued income +€52,876
up €52,876 (+4634.6%), from €1,141 to €54,017
- Cash +€27,157
up €27,157 (+389.6%), from €6,970 to €34,127
mainly Investment in fixed assets (net) (+€503,171) and Net result for the year (+€53,046)
- Receivables after one year +€20,478
up €20,478 (+72.3%), from €28,320 to €48,798
- Debts after one year -€389,286
down €389,286 (-79.6%), from €489,013 to €99,727
of which Other amounts payable: -€380,131
- Profit (loss) carried forward +€53,046
up €53,046, from -€12,174 to €40,872
- Other debts -€47,696
no longer reported in 2025 (was €47,696)
- Current portion of long-term debt -€32,415
down €32,415 (-27.2%), from €119,216 to €86,802
- Gross operating margin +€54,895
up €54,895 (+467.6%), from €11,741 to €66,636
- Purchases and services -€6,178
no longer reported in 2025 (was €6,178)
- Turnover -€2,919
no longer reported in 2025 (was €2,919)
- Financial charges -€1,194
down €1,194 (-15.9%), from €7,514 to €6,320
- Other operating charges +€980
new in 2025: €980
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 | €1,201,537 | €792,587 | -€408,950 | -34.0% |
| Fixed assets | 21/28 | €1,165,106 | €655,644 | -€509,462 | -43.7% |
| Tangible fixed assets | 22/27 | €148,481 | €142,190 | -€6,290 | -4.2% |
| Land and buildings | 22 | €142,481 | €136,190 | -€6,290 | -4.4% |
| Other tangible fixed assets | 26 | €6,000 | €6,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,016,625 | €513,454 | -€503,171 | -49.5% |
| Current assets | 29/58 | €36,431 | €136,943 | +€100,511 | +275.9% |
| Amounts receivable after more than one year | 29 | €28,320 | €48,798 | +€20,478 | +72.3% |
| Other amounts receivable | 291 | €28,320 | €48,798 | +€20,478 | +72.3% |
| Cash at bank and in hand | 54/58 | €6,970 | €34,127 | +€27,157 | +389.6% |
| Deferred charges and accrued income | 490/1 | €1,141 | €54,017 | +€52,876 | +4634.6% |
| Total equity and liabilities | 10/49 | €1,201,537 | €792,587 | -€408,950 | -34.0% |
| Equity | 10/15 | €500,677 | €553,723 | +€53,046 | +10.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €494,259 | €494,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €492,400 | €492,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,174 | €40,872 | +€53,046 | |
| Amounts payable | 17/49 | €700,860 | €238,864 | -€461,996 | -65.9% |
| Amounts payable after more than one year | 17 | €489,013 | €99,727 | -€389,286 | -79.6% |
| Financial debts | 170/4 | €108,882 | €99,727 | -€9,156 | -8.4% |
| Other amounts payable | 178/9 | €380,131 | - | -€380,131 | |
| Amounts payable within one year | 42/48 | €211,847 | €139,137 | -€72,710 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €119,216 | €86,802 | -€32,415 | -27.2% |
| Financial debts | 43 | €17,600 | €25,000 | +€7,400 | +42.0% |
| Credit institutions | 430/8 | €17,600 | €25,000 | +€7,400 | +42.0% |
| Taxes, remuneration and social security | 45 | €27,335 | €27,335 | = | 0.0% |
| Taxes | 450/3 | €27,335 | €27,335 | = | 0.0% |
| Other amounts payable | 47/48 | €47,696 | - | -€47,696 | |
| Turnover | 70 | €2,919 | - | -€2,919 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,178 | - | -€6,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,290 | €6,290 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €980 | +€980 | |
| Gross operating margin | 9900 | €11,741 | €66,636 | +€54,895 | +467.6% |
| Operating profit (loss) | 9901 | €5,451 | €59,366 | +€53,915 | +989.2% |
| Financial charges | 65/66B | €7,514 | €6,320 | -€1,194 | -15.9% |
| Recurring financial charges | 65 | €7,514 | €6,320 | -€1,194 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,063 | €53,046 | +€55,109 | |
| Profit (loss) for the period | 9904 | -€2,063 | €53,046 | +€55,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,063 | €53,046 | +€55,109 |
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 9 October 2026 via checked.be.