FERTICONSULT: 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.
FERTICONSULT
Largest movements
- Receivables within one year -€57,078
down €57,078 (-79.2%), from €72,078 to €15,000
of which Trade receivables: -€31,495
- Tangible fixed assets -€14,699
down €14,699 (-43.7%), from €33,654 to €18,955
of which Leasing and similar rights: -€13,149
- Other debts -€31,445
down €31,445 (-47.8%), from €65,721 to €34,276
- Profit (loss) carried forward -€19,765
down €19,765 (-402%), from -€4,914 to -€24,679
- Debts after one year -€13,906
no longer reported in 2025 (was €13,906)
- Tax, wage and social debts -€5,391
down €5,391 (-40.0%), from €13,466 to €8,075
- Current portion of long-term debt -€4,093
down €4,093 (-22.7%), from €18,000 to €13,906
- Other operating charges +€42,155
up €42,155 (+7,632%), from €552 to €42,708
- Gross operating margin +€20,716
up €20,716 (+104%), from €19,887 to €40,603
- Financial income -€600
no longer reported in 2025 (was €600)
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 | €126,746 | €54,673 | -€72,073 | -56.9% |
| Fixed assets | 21/28 | €33,654 | €18,955 | -€14,699 | -43.7% |
| Tangible fixed assets | 22/27 | €33,654 | €18,955 | -€14,699 | -43.7% |
| Plant, machinery and equipment | 23 | €2,079 | €1,317 | -€763 | -36.7% |
| Furniture and vehicles | 24 | €9,337 | €8,550 | -€787 | -8.4% |
| Leasing and similar rights | 25 | €22,237 | €9,088 | -€13,149 | -59.1% |
| Current assets | 29/58 | €93,092 | €35,718 | -€57,374 | -61.6% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 290 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,078 | €15,000 | -€57,078 | -79.2% |
| Trade receivables | 40 | €46,495 | €15,000 | -€31,495 | -67.7% |
| Other amounts receivable | 41 | €25,583 | - | -€25,583 | |
| Cash at bank and in hand | 54/58 | €158 | €4 | -€154 | -97.6% |
| Deferred charges and accrued income | 490/1 | €856 | €714 | -€142 | -16.6% |
| Total equity and liabilities | 10/49 | €126,746 | €54,673 | -€72,073 | -56.9% |
| Equity | 10/15 | €15,653 | -€4,112 | -€19,765 | |
| Contributions | 10/11 | €18,697 | €18,697 | = | 0.0% |
| Reserves | 13 | €1,870 | €1,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,914 | -€24,679 | -€19,765 | -402% |
| Amounts payable | 17/49 | €111,093 | €58,785 | -€52,308 | -47.1% |
| Amounts payable after more than one year | 17 | €13,906 | - | -€13,906 | |
| Financial debts | 170/4 | €13,906 | - | -€13,906 | |
| Amounts payable within one year | 42/48 | €97,186 | €58,785 | -€38,401 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €13,906 | -€4,093 | -22.7% |
| Trade debts | 44 | - | €2,528 | +€2,528 | |
| Suppliers | 440/4 | - | €2,528 | +€2,528 | |
| Taxes, remuneration and social security | 45 | €13,466 | €8,075 | -€5,391 | -40.0% |
| Taxes | 450/3 | €13,466 | €8,075 | -€5,391 | -40.0% |
| Other amounts payable | 47/48 | €65,721 | €34,276 | -€31,445 | -47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,437 | €15,391 | -€45 | -0.3% |
| Other operating charges | 640/8 | €552 | €42,708 | +€42,155 | +7,632% |
| Gross operating margin | 9900 | €19,887 | €40,603 | +€20,716 | +104% |
| Operating profit (loss) | 9901 | €3,898 | -€17,496 | -€21,394 | |
| Financial income | 75/76B | €600 | - | -€600 | |
| Recurring financial income | 75 | €600 | - | -€600 | |
| Financial charges | 65/66B | €2,035 | €2,269 | +€234 | +11.5% |
| Recurring financial charges | 65 | €2,035 | €2,269 | +€234 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €2,463 | -€19,765 | -€22,228 | |
| Profit (loss) for the period | 9904 | €2,463 | -€19,765 | -€22,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,463 | -€19,765 | -€22,228 |
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 14 October 2026 via checked.be.