NT FARMA: 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.
NT FARMA
Largest movements
- Cash +€25,354
up €25,354 (+144%), from €17,642 to €42,996
mainly Current investments (+€10,000) and Net result for the year (+€8,982)
- Current investments -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Receivables within one year -€4,377
down €4,377 (-24.2%), from €18,056 to €13,679
of which Other amounts receivable: -€4,989
- Tangible fixed assets -€839
down €839 (-56.8%), from €1,476 to €637
- Reserves +€8,223
up €8,223 (+14.3%), from €57,502 to €65,724
- Trade debts +€826
up €826 (+25,187%), from €3 to €829
- Gross operating margin -€27,625
down €27,625 (-64.9%), from €42,555 to €14,929
- Taxes -€5,720
down €5,720 (-65.6%), from €8,725 to €3,006
- Financial charges +€1,917
up €1,917 (+2,551%), from €75 to €1,992
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 | €72,312 | €82,119 | +€9,807 | +13.6% |
| Fixed assets | 21/28 | €1,476 | €637 | -€839 | -56.8% |
| Tangible fixed assets | 22/27 | €1,476 | €637 | -€839 | -56.8% |
| Furniture and vehicles | 24 | €1,476 | €637 | -€839 | -56.8% |
| Current assets | 29/58 | €70,836 | €81,482 | +€10,646 | +15.0% |
| Stocks and contracts in progress | 3 | €5,081 | €4,750 | -€332 | -6.5% |
| Stocks | 30/36 | €5,081 | €4,750 | -€332 | -6.5% |
| Amounts receivable within one year | 40/41 | €18,056 | €13,679 | -€4,377 | -24.2% |
| Trade receivables | 40 | €10,975 | €11,586 | +€611 | +5.6% |
| Other amounts receivable | 41 | €7,082 | €2,093 | -€4,989 | -70.4% |
| Current investments | 50/53 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €17,642 | €42,996 | +€25,354 | +144% |
| Deferred charges and accrued income | 490/1 | €57 | €57 | +€0 | +0.6% |
| Total equity and liabilities | 10/49 | €72,312 | €82,119 | +€9,807 | +13.6% |
| Equity | 10/15 | €58,002 | €66,224 | +€8,223 | +14.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €57,502 | €65,724 | +€8,223 | +14.3% |
| Distributable reserves | 133 | €57,502 | €65,724 | +€8,223 | +14.3% |
| Amounts payable | 17/49 | €14,310 | €15,895 | +€1,585 | +11.1% |
| Amounts payable within one year | 42/48 | €14,310 | €15,895 | +€1,585 | +11.1% |
| Trade debts | 44 | €3 | €829 | +€826 | +25,187% |
| Suppliers | 440/4 | €3 | €829 | +€826 | +25,187% |
| Taxes, remuneration and social security | 45 | €13,607 | €14,306 | +€699 | +5.1% |
| Taxes | 450/3 | €13,607 | €11,306 | -€2,301 | -16.9% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €700 | €759 | +€59 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,276 | €1,416 | +€140 | +11.0% |
| Other operating charges | 640/8 | - | €159 | +€159 | |
| Gross operating margin | 9900 | €42,555 | €14,929 | -€27,625 | -64.9% |
| Operating profit (loss) | 9901 | €41,279 | €13,354 | -€27,925 | -67.6% |
| Financial income | 75/76B | €361 | €625 | +€264 | +73.3% |
| Recurring financial income | 75 | €361 | €625 | +€264 | +73.3% |
| Financial charges | 65/66B | €75 | €1,992 | +€1,917 | +2,551% |
| Recurring financial charges | 65 | €75 | €1,992 | +€1,917 | +2,551% |
| Profit (loss) for the period before taxes | 9903 | €41,565 | €11,987 | -€29,577 | -71.2% |
| Income taxes | 67/77 | €8,725 | €3,006 | -€5,720 | -65.6% |
| Profit (loss) for the period | 9904 | €32,839 | €8,982 | -€23,858 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,839 | €8,982 | -€23,858 | -72.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.