FLOAGRI: 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.
FLOAGRI
Largest movements
- Tangible fixed assets -€29,655
down €29,655 (-15.0%), from €198,275 to €168,620
of which Plant, machinery and equipment: -€21,255
- Receivables within one year -€11,065
down €11,065 (-55.0%), from €20,101 to €9,036
- Debts after one year -€36,870
down €36,870 (-23.8%), from €154,744 to €117,874
- Other debts -€6,425
down €6,425 (-85.4%), from €7,522 to €1,097
- Short-term financial debts +€2,542
up €2,542 (+4078.8%), from €62 to €2,604
- Gross operating margin +€5,334
up €5,334 (+16.4%), from €32,445 to €37,779
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,376 | €177,764 | -€40,612 | -18.6% |
| Fixed assets | 21/28 | €198,275 | €168,620 | -€29,655 | -15.0% |
| Tangible fixed assets | 22/27 | €198,275 | €168,620 | -€29,655 | -15.0% |
| Land and buildings | 22 | €98,000 | €89,600 | -€8,400 | -8.6% |
| Plant, machinery and equipment | 23 | €100,275 | €79,020 | -€21,255 | -21.2% |
| Current assets | 29/58 | €20,101 | €9,144 | -€10,957 | -54.5% |
| Amounts receivable within one year | 40/41 | €20,101 | €9,036 | -€11,065 | -55.0% |
| Trade receivables | 40 | €20,101 | €9,036 | -€11,065 | -55.0% |
| Cash at bank and in hand | 54/58 | - | €8 | +€8 | |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €218,376 | €177,764 | -€40,612 | -18.6% |
| Equity | 10/15 | €12,005 | €12,367 | +€362 | +3.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,005 | €8,367 | +€362 | +4.5% |
| Amounts payable | 17/49 | €206,371 | €165,397 | -€40,974 | -19.9% |
| Amounts payable after more than one year | 17 | €154,744 | €117,874 | -€36,870 | -23.8% |
| Financial debts | 170/4 | €154,744 | €117,874 | -€36,870 | -23.8% |
| Amounts payable within one year | 42/48 | €51,627 | €47,522 | -€4,105 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €37,520 | €36,870 | -€650 | -1.7% |
| Financial debts | 43 | €62 | €2,604 | +€2,542 | +4078.8% |
| Credit institutions | 430/8 | €62 | €2,604 | +€2,542 | +4078.8% |
| Trade debts | 44 | €4,836 | €5,208 | +€373 | +7.7% |
| Suppliers | 440/4 | €4,836 | €5,208 | +€373 | +7.7% |
| Taxes, remuneration and social security | 45 | €1,686 | €1,743 | +€56 | +3.3% |
| Taxes | 450/3 | €1,686 | €1,743 | +€56 | +3.3% |
| Other amounts payable | 47/48 | €7,522 | €1,097 | -€6,425 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,631 | €31,884 | +€254 | +0.8% |
| Other operating charges | 640/8 | €2,627 | €2,409 | -€218 | -8.3% |
| Gross operating margin | 9900 | €32,445 | €37,779 | +€5,334 | +16.4% |
| Operating profit (loss) | 9901 | -€1,813 | €3,486 | +€5,299 | |
| Financial income | 75/76B | €4 | €3 | -€1 | -21.2% |
| Recurring financial income | 75 | €4 | €3 | -€1 | -21.2% |
| Financial charges | 65/66B | €3,361 | €3,008 | -€353 | -10.5% |
| Recurring financial charges | 65 | €3,361 | €3,008 | -€353 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,169 | €482 | +€5,651 | |
| Income taxes | 67/77 | €122 | €120 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | -€5,291 | €362 | +€5,654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,291 | €362 | +€5,654 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.