Optifarm: 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.
Optifarm
Largest movements
- Current investments +€272,827
new in 2025: €272,827
- Tangible fixed assets -€64,706
down €64,706 (-3.7%), from €1.7m to €1.7m
of which Land and buildings: -€35,447
- Cash -€64,509
down €64,509 (-44.2%), from €145,810 to €81,300
mainly Current investments (-€272,827) and Contributions, distributions and other (-€71,877)
- Trade debts +€104,158
up €104,158 (+31.7%), from €328,664 to €432,821
- Debts after one year +€46,009
up €46,009 (+3.5%), from €1.3m to €1.4m
- Current portion of long-term debt -€41,815
down €41,815 (-30.5%), from €136,937 to €95,122
- Short-term financial debts +€39,993
up €39,993 (+289.1%), from €13,834 to €53,826
- Gross operating margin +€185,291
up €185,291 (+46.4%), from €398,913 to €584,204
- Staff costs +€125,862
up €125,862 (+71.7%), from €175,605 to €301,467
- Financial charges +€27,945
up €27,945 (+48.7%), from €57,385 to €85,331
- Taxes +€21,168
new in 2025: €21,168
- Other operating charges -€19,443
down €19,443 (-91.1%), from €21,335 to €1,892
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 | €2,300,954 | €2,460,283 | +€159,329 | +6.9% |
| Fixed assets | 21/28 | €1,791,550 | €1,718,860 | -€72,690 | -4.1% |
| Intangible fixed assets | 21 | €35,206 | €32,238 | -€2,969 | -8.4% |
| Tangible fixed assets | 22/27 | €1,737,329 | €1,672,622 | -€64,706 | -3.7% |
| Land and buildings | 22 | €1,175,352 | €1,139,906 | -€35,447 | -3.0% |
| Plant, machinery and equipment | 23 | €551,767 | €525,643 | -€26,124 | -4.7% |
| Furniture and vehicles | 24 | €10,209 | €7,073 | -€3,136 | -30.7% |
| Financial fixed assets | 28 | €19,015 | €14,000 | -€5,015 | -26.4% |
| Current assets | 29/58 | €509,404 | €741,423 | +€232,019 | +45.5% |
| Stocks and contracts in progress | 3 | €161,137 | €166,685 | +€5,548 | +3.4% |
| Stocks | 30/36 | €161,137 | €166,685 | +€5,548 | +3.4% |
| Amounts receivable within one year | 40/41 | €190,307 | €212,775 | +€22,468 | +11.8% |
| Trade receivables | 40 | €110,720 | €162,428 | +€51,708 | +46.7% |
| Other amounts receivable | 41 | €79,588 | €50,347 | -€29,241 | -36.7% |
| Current investments | 50/53 | - | €272,827 | +€272,827 | |
| Cash at bank and in hand | 54/58 | €145,810 | €81,300 | -€64,509 | -44.2% |
| Deferred charges and accrued income | 490/1 | €12,150 | €7,835 | -€4,315 | -35.5% |
| Total equity and liabilities | 10/49 | €2,300,954 | €2,460,283 | +€159,329 | +6.9% |
| Equity | 10/15 | €412,960 | €412,960 | = | 0.0% |
| Contributions | 10/11 | €38,750 | €38,750 | = | 0.0% |
| Reserves | 13 | €374,210 | €374,210 | = | 0.0% |
| Distributable reserves | 133 | €374,210 | €374,210 | = | 0.0% |
| Amounts payable | 17/49 | €1,887,994 | €2,047,323 | +€159,329 | +8.4% |
| Amounts payable after more than one year | 17 | €1,309,156 | €1,355,165 | +€46,009 | +3.5% |
| Financial debts | 170/4 | €1,309,156 | €1,355,165 | +€46,009 | +3.5% |
| Amounts payable within one year | 42/48 | €578,838 | €692,158 | +€113,320 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €136,937 | €95,122 | -€41,815 | -30.5% |
| Financial debts | 43 | €13,834 | €53,826 | +€39,993 | +289.1% |
| Credit institutions | 430/8 | €13,834 | €53,826 | +€39,993 | +289.1% |
| Trade debts | 44 | €328,664 | €432,821 | +€104,158 | +31.7% |
| Suppliers | 440/4 | €328,664 | €432,821 | +€104,158 | +31.7% |
| Taxes, remuneration and social security | 45 | €22,035 | €17,923 | -€4,112 | -18.7% |
| Taxes | 450/3 | - | €7,119 | +€7,119 | |
| Remuneration and social security | 454/9 | €22,035 | €10,804 | -€11,231 | -51.0% |
| Other amounts payable | 47/48 | €77,369 | €92,465 | +€15,096 | +19.5% |
| Remuneration, social security and pensions | 62 | €175,605 | €301,467 | +€125,862 | +71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,421 | €107,392 | +€16,971 | +18.8% |
| Other operating charges | 640/8 | €21,335 | €1,892 | -€19,443 | -91.1% |
| Gross operating margin | 9900 | €398,913 | €584,204 | +€185,291 | +46.4% |
| Operating profit (loss) | 9901 | €111,552 | €173,452 | +€61,901 | +55.5% |
| Financial income | 75/76B | €1,262 | €4,923 | +€3,661 | +290.0% |
| Recurring financial income | 75 | €1,262 | €4,923 | +€3,661 | +290.0% |
| Financial charges | 65/66B | €57,385 | €85,331 | +€27,945 | +48.7% |
| Recurring financial charges | 65 | €57,385 | €85,331 | +€27,945 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €55,429 | €93,045 | +€37,616 | +67.9% |
| Income taxes | 67/77 | - | €21,168 | +€21,168 | |
| Profit (loss) for the period | 9904 | €55,429 | €71,877 | +€16,448 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,429 | €71,877 | +€16,448 | +29.7% |
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 2 October 2026 via checked.be.