IDEAL FARM: 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.
IDEAL FARM
Largest movements
- Stocks and contracts +€3,025
up €3,025 (+14.4%), from €20,980 to €24,005
- Profit (loss) carried forward +€4,010
up €4,010 (+1.3%), from -€306,650 to -€302,640
- Gross operating margin +€5,374
up €5,374, from -€737 to €4,637
- Other operating charges -€393
down €393 (-40.7%), from €964 to €572
- Financial charges -€224
down €224 (-80.1%), from €280 to €56
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 | €212,278 | €217,495 | +€5,218 | +2.5% |
| Fixed assets | 21/28 | €22,877 | €22,877 | = | 0.0% |
| Tangible fixed assets | 22/27 | €22,877 | €22,877 | = | 0.0% |
| Land and buildings | 22 | €22,877 | €22,877 | = | 0.0% |
| Current assets | 29/58 | €189,401 | €194,618 | +€5,218 | +2.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €20,980 | €24,005 | +€3,025 | +14.4% |
| Stocks | 30/36 | €20,980 | €24,005 | +€3,025 | +14.4% |
| Amounts receivable within one year | 40/41 | €96,242 | €98,310 | +€2,068 | +2.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €96,242 | €98,310 | +€2,068 | +2.1% |
| Cash at bank and in hand | 54/58 | €12,178 | €12,303 | +€125 | +1.0% |
| Total equity and liabilities | 10/49 | €212,278 | €217,495 | +€5,218 | +2.5% |
| Equity | 10/15 | €75,677 | €79,687 | +€4,010 | +5.3% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Capital | 10 | €111,552 | €111,552 | = | 0.0% |
| Issued capital | 100 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €270,775 | €270,775 | = | 0.0% |
| Tax-exempt reserves | 132 | €270,775 | €270,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€306,650 | -€302,640 | +€4,010 | +1.3% |
| Provisions and deferred taxes | 16 | €135,387 | €135,387 | = | 0.0% |
| Deferred taxes | 168 | €135,387 | €135,387 | = | 0.0% |
| Amounts payable | 17/49 | €1,213 | €2,421 | +€1,208 | +99.6% |
| Amounts payable within one year | 42/48 | €1,213 | €2,421 | +€1,208 | +99.6% |
| Trade debts | 44 | €1,016 | €2,224 | +€1,208 | +119% |
| Suppliers | 440/4 | €1,016 | €2,224 | +€1,208 | +119% |
| Taxes, remuneration and social security | 45 | €198 | €198 | = | 0.0% |
| Taxes | 450/3 | €198 | €198 | = | 0.0% |
| Other operating charges | 640/8 | €964 | €572 | -€393 | -40.7% |
| Gross operating margin | 9900 | -€737 | €4,637 | +€5,374 | |
| Operating profit (loss) | 9901 | -€1,702 | €4,065 | +€5,767 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €280 | €56 | -€224 | -80.1% |
| Recurring financial charges | 65 | €280 | €56 | -€224 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,981 | €4,010 | +€5,991 | |
| Profit (loss) for the period | 9904 | -€1,981 | €4,010 | +€5,991 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,981 | €4,010 | +€5,991 |
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 21 October 2026 via checked.be.