FertiCol: 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.
FertiCol
Largest movements
- Receivables within one year +€215,596
up €215,596 (+249.2%), from €86,530 to €302,126
of which Trade receivables: +€205,684
- Tangible fixed assets -€29,588
down €29,588 (-2.8%), from €1.1m to €1.0m
of which Land and buildings: -€32,616
- Deferred charges and accrued income +€18,107
up €18,107 (+20497.5%), from €88 to €18,196
- Other debts +€148,500
up €148,500 (+45.9%), from €323,540 to €472,040
- Profit (loss) carried forward +€129,724
up €129,724, from -€128,575 to €1,149
- Debts after one year -€86,554
down €86,554 (-9.9%), from €877,305 to €790,751
- Gross operating margin +€154,959
up €154,959 (+299.7%), from €51,707 to €206,666
- Depreciation -€120,755
down €120,755 (-77.8%), from €155,298 to €34,543
- Financial charges +€17,431
up €17,431 (+70.7%), from €24,653 to €42,084
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 | €1,168,533 | €1,373,023 | +€204,491 | +17.5% |
| Fixed assets | 21/28 | €1,069,720 | €1,040,132 | -€29,588 | -2.8% |
| Tangible fixed assets | 22/27 | €1,069,720 | €1,040,132 | -€29,588 | -2.8% |
| Land and buildings | 22 | €1,055,738 | €1,023,122 | -€32,616 | -3.1% |
| Plant, machinery and equipment | 23 | €12,598 | €13,805 | +€1,207 | +9.6% |
| Furniture and vehicles | 24 | - | €3,205 | +€3,205 | |
| Assets under construction and advance payments | 27 | €1,384 | €0 | -€1,384 | -100.0% |
| Current assets | 29/58 | €98,812 | €332,891 | +€234,079 | +236.9% |
| Amounts receivable within one year | 40/41 | €86,530 | €302,126 | +€215,596 | +249.2% |
| Trade receivables | 40 | €81,311 | €286,995 | +€205,684 | +253.0% |
| Other amounts receivable | 41 | €5,219 | €15,132 | +€9,913 | +189.9% |
| Cash at bank and in hand | 54/58 | €12,194 | €12,569 | +€375 | +3.1% |
| Deferred charges and accrued income | 490/1 | €88 | €18,196 | +€18,107 | +20497.5% |
| Total equity and liabilities | 10/49 | €1,168,533 | €1,373,023 | +€204,491 | +17.5% |
| Equity | 10/15 | -€126,075 | €3,649 | +€129,724 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,575 | €1,149 | +€129,724 | |
| Amounts payable | 17/49 | €1,294,607 | €1,369,374 | +€74,767 | +5.8% |
| Amounts payable after more than one year | 17 | €877,305 | €790,751 | -€86,554 | -9.9% |
| Financial debts | 170/4 | €877,305 | €790,751 | -€86,554 | -9.9% |
| Amounts payable within one year | 42/48 | €411,244 | €574,627 | +€163,384 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €82,720 | €86,554 | +€3,835 | +4.6% |
| Trade debts | 44 | €144 | €712 | +€568 | +393.1% |
| Suppliers | 440/4 | €144 | €712 | +€568 | +393.1% |
| Taxes, remuneration and social security | 45 | €4,840 | €15,321 | +€10,481 | +216.6% |
| Taxes | 450/3 | €4,840 | €15,321 | +€10,481 | +216.6% |
| Other amounts payable | 47/48 | €323,540 | €472,040 | +€148,500 | +45.9% |
| Accrued charges and deferred income | 492/3 | €6,059 | €3,996 | -€2,062 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,298 | €34,543 | -€120,755 | -77.8% |
| Other operating charges | 640/8 | €463 | €456 | -€6 | -1.4% |
| Gross operating margin | 9900 | €51,707 | €206,666 | +€154,959 | +299.7% |
| Operating profit (loss) | 9901 | -€104,054 | €171,667 | +€275,721 | |
| Financial income | 75/76B | €132 | €551 | +€419 | +316.3% |
| Recurring financial income | 75 | €132 | €551 | +€419 | +316.3% |
| Financial charges | 65/66B | €24,653 | €42,084 | +€17,431 | +70.7% |
| Recurring financial charges | 65 | €24,653 | €42,084 | +€17,431 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | -€128,575 | €130,134 | +€258,709 | |
| Income taxes | 67/77 | - | €410 | +€410 | |
| Profit (loss) for the period | 9904 | -€128,575 | €129,724 | +€258,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€128,575 | €129,724 | +€258,298 |
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 12 October 2026 via checked.be.