FERTAIL: 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.
FERTAIL
Largest movements
- Cash +€5,386
up €5,386 (+23.5%), from €22,947 to €28,333
mainly Depreciation (+€8,841) and Accrued charges and deferred income (+€8,500)
- Accrued charges and deferred income +€8,500
new in 2025: €8,500
- Profit (loss) carried forward -€3,812
down €3,812 (-0.6%), from -€645,564 to -€649,377
- Gross operating margin -€4,407
down €4,407 (-36.3%), from €12,149 to €7,742
- Depreciation +€473
up €473 (+5.7%), from €8,368 to €8,841
- Other operating charges +€157
up €157 (+6.2%), from €2,518 to €2,674
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 | €130,131 | €135,574 | +€5,443 | +4.2% |
| Fixed assets | 21/28 | €107,184 | €107,241 | +€57 | +0.1% |
| Tangible fixed assets | 22/27 | €107,184 | €107,241 | +€57 | +0.1% |
| Land and buildings | 22 | €71,194 | €78,615 | +€7,421 | +10.4% |
| Plant, machinery and equipment | 23 | €35,989 | €28,626 | -€7,363 | -20.5% |
| Current assets | 29/58 | €22,947 | €28,333 | +€5,386 | +23.5% |
| Cash at bank and in hand | 54/58 | €22,947 | €28,333 | +€5,386 | +23.5% |
| Total equity and liabilities | 10/49 | €130,131 | €135,574 | +€5,443 | +4.2% |
| Equity | 10/15 | €54,314 | €50,502 | -€3,812 | -7.0% |
| Contributions | 10/11 | €698,217 | €698,217 | = | 0.0% |
| Capital | 10 | €698,217 | €698,217 | = | 0.0% |
| Issued capital | 100 | €698,217 | €698,217 | = | 0.0% |
| Reserves | 13 | €1,661 | €1,661 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Legal reserve | 130 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €1,611 | €1,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€645,564 | -€649,377 | -€3,812 | -0.6% |
| Amounts payable | 17/49 | €75,817 | €85,072 | +€9,255 | +12.2% |
| Amounts payable within one year | 42/48 | €75,817 | €76,572 | +€755 | +1.0% |
| Trade debts | 44 | - | €393 | +€393 | |
| Suppliers | 440/4 | - | €393 | +€393 | |
| Other amounts payable | 47/48 | €75,817 | €76,180 | +€363 | +0.5% |
| Accrued charges and deferred income | 492/3 | - | €8,500 | +€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,368 | €8,841 | +€473 | +5.7% |
| Other operating charges | 640/8 | €2,518 | €2,674 | +€157 | +6.2% |
| Gross operating margin | 9900 | €12,149 | €7,742 | -€4,407 | -36.3% |
| Operating profit (loss) | 9901 | €1,263 | -€3,774 | -€5,037 | |
| Financial charges | 65/66B | €51 | €38 | -€12 | -24.3% |
| Recurring financial charges | 65 | €51 | €38 | -€12 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €1,212 | -€3,812 | -€5,025 | |
| Profit (loss) for the period | 9904 | €1,212 | -€3,812 | -€5,025 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,212 | -€3,812 | -€5,025 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.