FERR-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.
FERR-AGRI
Largest movements
- Tangible fixed assets -€17,298
down €17,298 (-18.8%), from €91,784 to €74,486
of which Plant, machinery and equipment: -€15,403
- Cash -€8,589
down €8,589 (-31.3%), from €27,422 to €18,833
mainly Other debts (-€34,145) and Tax, wage and social debts (-€6,194)
- Receivables within one year -€4,104
down €4,104 (-36.4%), from €11,263 to €7,159
of which Other amounts receivable: -€4,623
- Other debts -€34,145
down €34,145 (-81.4%), from €41,957 to €7,812
- Tax, wage and social debts -€6,194
down €6,194 (-51.6%), from €12,007 to €5,813
- Trade debts +€5,840
up €5,840 (+42.6%), from €13,714 to €19,554
- Reserves +€5,000
up €5,000 (+9.1%), from €55,000 to €60,000
- Gross operating margin -€9,048
down €9,048 (-29.7%), from €30,439 to €21,391
- Depreciation +€6,297
up €6,297 (+57.2%), from €11,000 to €17,298
- Taxes -€3,823
down €3,823, from €2,773 to -€1,051
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 | €130,469 | €100,642 | -€29,827 | -22.9% |
| Fixed assets | 21/28 | €91,784 | €74,486 | -€17,298 | -18.8% |
| Tangible fixed assets | 22/27 | €91,784 | €74,486 | -€17,298 | -18.8% |
| Plant, machinery and equipment | 23 | €86,843 | €71,439 | -€15,403 | -17.7% |
| Furniture and vehicles | 24 | €4,941 | €3,047 | -€1,894 | -38.3% |
| Current assets | 29/58 | €38,685 | €26,156 | -€12,529 | -32.4% |
| Amounts receivable within one year | 40/41 | €11,263 | €7,159 | -€4,104 | -36.4% |
| Trade receivables | 40 | €6,640 | €7,159 | +€519 | +7.8% |
| Other amounts receivable | 41 | €4,623 | - | -€4,623 | |
| Cash at bank and in hand | 54/58 | €27,422 | €18,833 | -€8,589 | -31.3% |
| Deferred charges and accrued income | 490/1 | - | €164 | +€164 | |
| Total equity and liabilities | 10/49 | €130,469 | €100,642 | -€29,827 | -22.9% |
| Equity | 10/15 | €62,791 | €67,462 | +€4,671 | +7.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Distributable reserves | 133 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Profit (loss) carried forward | 14 | €1,791 | €1,462 | -€329 | -18.4% |
| Amounts payable | 17/49 | €67,678 | €33,179 | -€34,498 | -51.0% |
| Amounts payable within one year | 42/48 | €67,678 | €33,179 | -€34,498 | -51.0% |
| Trade debts | 44 | €13,714 | €19,554 | +€5,840 | +42.6% |
| Suppliers | 440/4 | €13,714 | €19,554 | +€5,840 | +42.6% |
| Taxes, remuneration and social security | 45 | €12,007 | €5,813 | -€6,194 | -51.6% |
| Taxes | 450/3 | €12,007 | €5,813 | -€6,194 | -51.6% |
| Other amounts payable | 47/48 | €41,957 | €7,812 | -€34,145 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,000 | €17,298 | +€6,297 | +57.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €30,439 | €21,391 | -€9,048 | -29.7% |
| Operating profit (loss) | 9901 | €19,051 | €3,694 | -€15,358 | -80.6% |
| Financial charges | 65/66B | €101 | €73 | -€28 | -27.5% |
| Recurring financial charges | 65 | €101 | €73 | -€28 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €18,951 | €3,621 | -€15,330 | -80.9% |
| Income taxes | 67/77 | €2,773 | -€1,051 | -€3,823 | |
| Profit (loss) for the period | 9904 | €16,178 | €4,671 | -€11,507 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,178 | €4,671 | -€11,507 | -71.1% |
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 19 October 2026 via checked.be.