FLD AGRI: 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.
FLD AGRI
Largest movements
- Cash -€65,681
down €65,681 (-56.2%), from €116,964 to €51,283
mainly Other debts (-€45,267) and Trade debts (-€28,339)
- Tangible fixed assets -€32,033
down €32,033 (-45.4%), from €70,603 to €38,570
of which Plant, machinery and equipment: -€19,835
- Other debts -€45,267
down €45,267 (-18.5%), from €244,738 to €199,471
- Trade debts -€28,339
down €28,339 (-42.0%), from €67,502 to €39,164
- Profit (loss) carried forward -€24,051
down €24,051 (-21.9%), from -€110,054 to -€134,105
- Gross operating margin -€29,765
down €29,765 (-77.3%), from €38,483 to €8,718
- Depreciation -€2,067
down €2,067 (-6.1%), from €34,100 to €32,033
- Staff costs -€1,663
no longer reported in 2023 (was €1,663)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,893 | €123,237 | -€97,656 | -44.2% |
| Fixed assets | 21/28 | €70,836 | €38,802 | -€32,033 | -45.2% |
| Tangible fixed assets | 22/27 | €70,603 | €38,570 | -€32,033 | -45.4% |
| Plant, machinery and equipment | 23 | €40,433 | €20,598 | -€19,835 | -49.1% |
| Furniture and vehicles | 24 | €8,005 | €2,217 | -€5,788 | -72.3% |
| Leasing and similar rights | 25 | €12,510 | €8,030 | -€4,480 | -35.8% |
| Other tangible fixed assets | 26 | €9,656 | €7,725 | -€1,931 | -20.0% |
| Financial fixed assets | 28 | €232 | €232 | = | 0.0% |
| Current assets | 29/58 | €150,058 | €84,435 | -€65,623 | -43.7% |
| Stocks and contracts in progress | 3 | €15,442 | €15,442 | = | 0.0% |
| Stocks | 30/36 | €15,442 | €15,442 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,652 | €17,709 | +€58 | +0.3% |
| Trade receivables | 40 | €7,901 | €6,000 | -€1,901 | -24.1% |
| Other amounts receivable | 41 | €9,751 | €11,710 | +€1,959 | +20.1% |
| Cash at bank and in hand | 54/58 | €116,964 | €51,283 | -€65,681 | -56.2% |
| Total equity and liabilities | 10/49 | €220,893 | €123,237 | -€97,656 | -44.2% |
| Equity | 10/15 | -€91,347 | -€115,397 | -€24,051 | -26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107 | €107 | = | 0.0% |
| Non-distributable reserves | 130/1 | €107 | €107 | = | 0.0% |
| Legal reserve | 130 | €107 | €107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,054 | -€134,105 | -€24,051 | -21.9% |
| Amounts payable | 17/49 | €312,240 | €238,635 | -€73,606 | -23.6% |
| Amounts payable within one year | 42/48 | €312,240 | €238,635 | -€73,606 | -23.6% |
| Trade debts | 44 | €67,502 | €39,164 | -€28,339 | -42.0% |
| Suppliers | 440/4 | €67,502 | €39,164 | -€28,339 | -42.0% |
| Other amounts payable | 47/48 | €244,738 | €199,471 | -€45,267 | -18.5% |
| Remuneration, social security and pensions | 62 | €1,663 | - | -€1,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,100 | €32,033 | -€2,067 | -6.1% |
| Other operating charges | 640/8 | €237 | €580 | +€343 | +144.8% |
| Gross operating margin | 9900 | €38,483 | €8,718 | -€29,765 | -77.3% |
| Operating profit (loss) | 9901 | €2,483 | -€23,896 | -€26,378 | |
| Financial charges | 65/66B | €120 | €155 | +€35 | +29.0% |
| Recurring financial charges | 65 | €120 | €155 | +€35 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €2,363 | -€24,051 | -€26,413 | |
| Profit (loss) for the period | 9904 | €2,363 | -€24,051 | -€26,413 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,363 | -€24,051 | -€26,413 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.