FAGROTEC: 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.
FAGROTEC
Largest movements
- Cash +€366,448
up €366,448 (+203.5%), from €180,088 to €546,535
mainly Net result for the year (+€281,462) and Advances received (+€200,000)
- Receivables within one year -€186,542
down €186,542 (-40.2%), from €464,428 to €277,886
of which Trade receivables: -€184,319
- Tangible fixed assets +€85,995
up €85,995 (+202.0%), from €42,576 to €128,572
of which Furniture and vehicles: +€86,604
- Receivables after one year -€66,515
down €66,515 (-10.2%), from €653,182 to €586,667
- Current investments +€64,246
up €64,246 (+6.8%), from €950,839 to €1.0m
- Trade debts -€233,308
down €233,308 (-91.6%), from €254,831 to €21,523
- Advances received +€200,000
new in 2025: €200,000
- Other debts +€196,490
new in 2025: €196,490
- Reserves +€56,462
up €56,462 (+3.3%), from €1.7m to €1.8m
- Gross operating margin -€273,841
down €273,841 (-47.4%), from €577,152 to €303,310
- Financial income +€122,633
up €122,633 (+683.2%), from €17,950 to €140,583
- Taxes -€79,338
down €79,338 (-48.9%), from €162,359 to €83,021
- Staff costs -€6,919
down €6,919 (-11.0%), from €63,055 to €56,136
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 | €2,369,475 | €2,596,083 | +€226,608 | +9.6% |
| Fixed assets | 21/28 | €42,576 | €128,572 | +€85,995 | +202.0% |
| Tangible fixed assets | 22/27 | €42,576 | €128,572 | +€85,995 | +202.0% |
| Plant, machinery and equipment | 23 | €4,698 | €5,522 | +€824 | +17.5% |
| Furniture and vehicles | 24 | €35,178 | €121,782 | +€86,604 | +246.2% |
| Other tangible fixed assets | 26 | €2,700 | €1,268 | -€1,432 | -53.0% |
| Current assets | 29/58 | €2,326,899 | €2,467,511 | +€140,613 | +6.0% |
| Amounts receivable after more than one year | 29 | €653,182 | €586,667 | -€66,515 | -10.2% |
| Other amounts receivable | 291 | €653,182 | €586,667 | -€66,515 | -10.2% |
| Stocks and contracts in progress | 3 | €72,796 | €36,274 | -€36,522 | -50.2% |
| Stocks | 30/36 | €47,796 | €36,274 | -€11,522 | -24.1% |
| Contracts in progress | 37 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €464,428 | €277,886 | -€186,542 | -40.2% |
| Trade receivables | 40 | €406,796 | €222,476 | -€184,319 | -45.3% |
| Other amounts receivable | 41 | €57,632 | €55,410 | -€2,223 | -3.9% |
| Current investments | 50/53 | €950,839 | €1,015,085 | +€64,246 | +6.8% |
| Cash at bank and in hand | 54/58 | €180,088 | €546,535 | +€366,448 | +203.5% |
| Deferred charges and accrued income | 490/1 | €5,567 | €5,064 | -€502 | -9.0% |
| Total equity and liabilities | 10/49 | €2,369,475 | €2,596,083 | +€226,608 | +9.6% |
| Equity | 10/15 | €2,074,869 | €2,131,331 | +€56,462 | +2.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €1,722,871 | €1,779,333 | +€56,462 | +3.3% |
| Distributable reserves | 133 | €1,722,871 | €1,779,333 | +€56,462 | +3.3% |
| Profit (loss) carried forward | 14 | €311,998 | €311,998 | = | 0.0% |
| Amounts payable | 17/49 | €294,606 | €464,752 | +€170,146 | +57.8% |
| Amounts payable within one year | 42/48 | €294,606 | €464,752 | +€170,146 | +57.8% |
| Trade debts | 44 | €254,831 | €21,523 | -€233,308 | -91.6% |
| Suppliers | 440/4 | €254,831 | €21,523 | -€233,308 | -91.6% |
| Advances received on contracts in progress | 46 | - | €200,000 | +€200,000 | |
| Taxes, remuneration and social security | 45 | €39,775 | €46,739 | +€6,963 | +17.5% |
| Taxes | 450/3 | €34,530 | €40,017 | +€5,487 | +15.9% |
| Remuneration and social security | 454/9 | €5,245 | €6,722 | +€1,476 | +28.1% |
| Other amounts payable | 47/48 | - | €196,490 | +€196,490 | |
| Remuneration, social security and pensions | 62 | €63,055 | €56,136 | -€6,919 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,652 | €19,579 | +€2,928 | +17.6% |
| Other operating charges | 640/8 | €2,003 | €2,517 | +€514 | +25.7% |
| Gross operating margin | 9900 | €577,152 | €303,310 | -€273,841 | -47.4% |
| Operating profit (loss) | 9901 | €495,443 | €225,079 | -€270,364 | -54.6% |
| Financial income | 75/76B | €17,950 | €140,583 | +€122,633 | +683.2% |
| Recurring financial income | 75 | €17,950 | €140,583 | +€122,633 | +683.2% |
| Financial charges | 65/66B | €1,227 | €1,178 | -€49 | -4.0% |
| Recurring financial charges | 65 | €1,227 | €1,178 | -€49 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €512,166 | €364,483 | -€147,683 | -28.8% |
| Income taxes | 67/77 | €162,359 | €83,021 | -€79,338 | -48.9% |
| Profit (loss) for the period | 9904 | €349,807 | €281,462 | -€68,345 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €349,807 | €281,462 | -€68,345 | -19.5% |
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.