FERTI-BIO: 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.
FERTI-BIO
Largest movements
- Stocks and contracts -€26,544
down €26,544 (-49.0%), from €54,204 to €27,660
- Receivables within one year -€10,565
down €10,565 (-8.3%), from €127,058 to €116,493
of which Trade receivables: -€10,616
- Trade debts -€23,874
no longer reported in 2025 (was €23,874)
- Short-term financial debts -€13,692
no longer reported in 2025 (was €13,692)
- Profit (loss) carried forward +€5,974
up €5,974 (+22.4%), from -€26,667 to -€20,693
- Other debts -€3,484
down €3,484 (-3.0%), from €115,442 to €111,958
- Tax, wage and social debts -€2,210
no longer reported in 2025 (was €2,210)
- Gross operating margin +€25,691
up €25,691, from -€17,729 to €7,961
- Depreciation -€5,384
down €5,384 (-85.9%), from €6,269 to €885
- Financial charges -€1,446
down €1,446 (-69.5%), from €2,083 to €636
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 | €182,348 | €145,109 | -€37,239 | -20.4% |
| Fixed assets | 21/28 | €885 | - | -€885 | |
| Tangible fixed assets | 22/27 | €885 | - | -€885 | |
| Plant, machinery and equipment | 23 | €885 | - | -€885 | |
| Current assets | 29/58 | €181,462 | €145,109 | -€36,354 | -20.0% |
| Stocks and contracts in progress | 3 | €54,204 | €27,660 | -€26,544 | -49.0% |
| Stocks | 30/36 | €54,204 | €27,660 | -€26,544 | -49.0% |
| Amounts receivable within one year | 40/41 | €127,058 | €116,493 | -€10,565 | -8.3% |
| Trade receivables | 40 | €127,058 | €116,443 | -€10,616 | -8.4% |
| Other amounts receivable | 41 | - | €51 | +€51 | |
| Cash at bank and in hand | 54/58 | - | €784 | +€784 | |
| Deferred charges and accrued income | 490/1 | €200 | €171 | -€29 | -14.5% |
| Total equity and liabilities | 10/49 | €182,348 | €145,109 | -€37,239 | -20.4% |
| Equity | 10/15 | €27,114 | €33,089 | +€5,974 | +22.0% |
| Contributions | 10/11 | €53,627 | €53,627 | = | 0.0% |
| Reserves | 13 | €155 | €155 | = | 0.0% |
| Non-distributable reserves | 130/1 | €155 | €155 | = | 0.0% |
| Reserves not available under the articles | 1311 | €155 | €155 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,667 | -€20,693 | +€5,974 | +22.4% |
| Amounts payable | 17/49 | €155,233 | €112,020 | -€43,213 | -27.8% |
| Amounts payable within one year | 42/48 | €155,217 | €111,958 | -€43,260 | -27.9% |
| Financial debts | 43 | €13,692 | - | -€13,692 | |
| Credit institutions | 430/8 | €13,692 | - | -€13,692 | |
| Trade debts | 44 | €23,874 | - | -€23,874 | |
| Suppliers | 440/4 | €23,874 | - | -€23,874 | |
| Taxes, remuneration and social security | 45 | €2,210 | - | -€2,210 | |
| Taxes | 450/3 | €2,210 | - | -€2,210 | |
| Other amounts payable | 47/48 | €115,442 | €111,958 | -€3,484 | -3.0% |
| Accrued charges and deferred income | 492/3 | €16 | €63 | +€47 | +294% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,269 | €885 | -€5,384 | -85.9% |
| Other operating charges | 640/8 | €639 | €465 | -€174 | -27.2% |
| Gross operating margin | 9900 | -€17,729 | €7,961 | +€25,691 | |
| Operating profit (loss) | 9901 | -€24,638 | €6,611 | +€31,249 | |
| Financial charges | 65/66B | €2,083 | €636 | -€1,446 | -69.5% |
| Recurring financial charges | 65 | €2,083 | €636 | -€1,446 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,721 | €5,974 | +€32,695 | |
| Profit (loss) for the period | 9904 | -€26,721 | €5,974 | +€32,695 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,721 | €5,974 | +€32,695 |
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.