Old Farm: 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.
Old Farm
Largest movements
- Tangible fixed assets -€8,765
down €8,765 (-5.6%), from €157,868 to €149,103
- Cash +€3,305
up €3,305 (+300.0%), from €1,102 to €4,406
mainly Depreciation (+€8,765)
- Receivables within one year +€2,670
up €2,670 (+22.4%), from €11,924 to €14,594
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,747
down €1,747 (-6.4%), from €27,458 to €25,711
- Other operating charges -€854
down €854 (-18.9%), from €4,509 to €3,656
- Financial charges -€322
down €322 (-2.1%), from €15,004 to €14,682
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 | €170,894 | €168,103 | -€2,790 | -1.6% |
| Fixed assets | 21/28 | €157,868 | €149,103 | -€8,765 | -5.6% |
| Tangible fixed assets | 22/27 | €157,868 | €149,103 | -€8,765 | -5.6% |
| Land and buildings | 22 | €157,868 | €149,103 | -€8,765 | -5.6% |
| Current assets | 29/58 | €13,026 | €19,000 | +€5,974 | +45.9% |
| Amounts receivable within one year | 40/41 | €11,924 | €14,594 | +€2,670 | +22.4% |
| Other amounts receivable | 41 | €11,924 | €14,594 | +€2,670 | +22.4% |
| Cash at bank and in hand | 54/58 | €1,102 | €4,406 | +€3,305 | +300.0% |
| Total equity and liabilities | 10/49 | €170,894 | €168,103 | -€2,790 | -1.6% |
| Equity | 10/15 | -€120,638 | -€122,029 | -€1,391 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,531 | €2,531 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12 | €12 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12 | €12 | = | 0.0% |
| Distributable reserves | 133 | €2,518 | €2,518 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,768 | -€143,159 | -€1,391 | -1.0% |
| Amounts payable | 17/49 | €291,531 | €290,132 | -€1,399 | -0.5% |
| Amounts payable after more than one year | 17 | €267,633 | €267,633 | = | 0.0% |
| Financial debts | 170/4 | €267,633 | €267,633 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,053 | €19,499 | -€554 | -2.8% |
| Trade debts | 44 | €473 | - | -€473 | |
| Suppliers | 440/4 | €473 | - | -€473 | |
| Other amounts payable | 47/48 | €19,581 | €19,499 | -€82 | -0.4% |
| Accrued charges and deferred income | 492/3 | €3,845 | €3,000 | -€845 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,765 | €8,765 | = | 0.0% |
| Other operating charges | 640/8 | €4,509 | €3,656 | -€854 | -18.9% |
| Gross operating margin | 9900 | €27,458 | €25,711 | -€1,747 | -6.4% |
| Operating profit (loss) | 9901 | €14,184 | €13,291 | -€893 | -6.3% |
| Financial charges | 65/66B | €15,004 | €14,682 | -€322 | -2.1% |
| Recurring financial charges | 65 | €15,004 | €14,682 | -€322 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€820 | -€1,391 | -€571 | -69.7% |
| Profit (loss) for the period | 9904 | -€820 | -€1,391 | -€571 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€820 | -€1,391 | -€571 | -69.7% |
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 5 October 2026 via checked.be.