FALLENS AGRI: 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.
FALLENS AGRI
Largest movements
- Receivables within one year -€33,732
down €33,732 (-21.8%), from €154,763 to €121,032
of which Trade receivables: -€33,953
- Cash +€24,490
up €24,490 (+574%), from €4,264 to €28,754
mainly Receivables within one year (+€33,732) and Stocks and contracts (+€14,524)
- Stocks and contracts -€14,524
down €14,524 (-24.1%), from €60,222 to €45,698
- Tangible fixed assets -€3,797
down €3,797 (-20.2%), from €18,821 to €15,024
of which Plant, machinery and equipment: -€3,797
- Trade debts -€15,167
down €15,167 (-79.5%), from €19,077 to €3,910
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward +€8,643
up €8,643 (+9.4%), from €92,057 to €100,700
- Tax, wage and social debts -€6,662
down €6,662 (-68.4%), from €9,737 to €3,075
- Accrued charges and deferred income -€4,322
no longer reported in 2025 (was €4,322)
- Gross operating margin -€9,940
down €9,940 (-38.0%), from €26,183 to €16,243
- Taxes -€2,517
down €2,517 (-44.5%), from €5,657 to €3,140
- Depreciation -€812
down €812 (-17.6%), from €4,609 to €3,797
- Other operating charges -€263
down €263 (-30.2%), from €872 to €609
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 | €261,230 | €233,721 | -€27,508 | -10.5% |
| Fixed assets | 21/28 | €40,900 | €37,103 | -€3,797 | -9.3% |
| Tangible fixed assets | 22/27 | €18,821 | €15,024 | -€3,797 | -20.2% |
| Land and buildings | 22 | €9,125 | €9,125 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,696 | €5,899 | -€3,797 | -39.2% |
| Financial fixed assets | 28 | €22,079 | €22,079 | = | 0.0% |
| Current assets | 29/58 | €220,330 | €196,619 | -€23,711 | -10.8% |
| Stocks and contracts in progress | 3 | €60,222 | €45,698 | -€14,524 | -24.1% |
| Stocks | 30/36 | €60,222 | €45,698 | -€14,524 | -24.1% |
| Amounts receivable within one year | 40/41 | €154,763 | €121,032 | -€33,732 | -21.8% |
| Trade receivables | 40 | €95,342 | €61,389 | -€33,953 | -35.6% |
| Other amounts receivable | 41 | €59,422 | €59,642 | +€221 | +0.4% |
| Current investments | 50/53 | €780 | €780 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,264 | €28,754 | +€24,490 | +574% |
| Deferred charges and accrued income | 490/1 | €301 | €355 | +€54 | +18.0% |
| Total equity and liabilities | 10/49 | €261,230 | €233,721 | -€27,508 | -10.5% |
| Equity | 10/15 | €218,093 | €226,737 | +€8,643 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,437 | €107,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,057 | €100,700 | +€8,643 | +9.4% |
| Amounts payable | 17/49 | €43,136 | €6,985 | -€36,151 | -83.8% |
| Amounts payable within one year | 42/48 | €38,815 | €6,985 | -€31,830 | -82.0% |
| Trade debts | 44 | €19,077 | €3,910 | -€15,167 | -79.5% |
| Suppliers | 440/4 | €19,077 | €3,910 | -€15,167 | -79.5% |
| Taxes, remuneration and social security | 45 | €9,737 | €3,075 | -€6,662 | -68.4% |
| Taxes | 450/3 | €9,737 | €3,075 | -€6,662 | -68.4% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Accrued charges and deferred income | 492/3 | €4,322 | - | -€4,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,609 | €3,797 | -€812 | -17.6% |
| Other operating charges | 640/8 | €872 | €609 | -€263 | -30.2% |
| Gross operating margin | 9900 | €26,183 | €16,243 | -€9,940 | -38.0% |
| Operating profit (loss) | 9901 | €20,702 | €11,837 | -€8,865 | -42.8% |
| Financial income | 75/76B | €334 | €217 | -€117 | -35.0% |
| Recurring financial income | 75 | €334 | €217 | -€117 | -35.0% |
| Financial charges | 65/66B | €244 | €271 | +€27 | +11.0% |
| Recurring financial charges | 65 | €244 | €271 | +€27 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €20,792 | €11,783 | -€9,009 | -43.3% |
| Income taxes | 67/77 | €5,657 | €3,140 | -€2,517 | -44.5% |
| Profit (loss) for the period | 9904 | €15,135 | €8,643 | -€6,492 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,135 | €8,643 | -€6,492 | -42.9% |
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 13 October 2026 via checked.be.