FP Services AGRI: 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.
FP Services AGRI
Largest movements
- Receivables within one year +€3.5m
up €3.5m (+1,896%), from €182,811 to €3.6m
of which Trade receivables: +€3.4m
- Stocks and contracts -€504,639
down €504,639 (-43.1%), from €1.2m to €666,015
- Cash -€478,543
down €478,543 (-70.3%), from €680,880 to €202,337
mainly Receivables within one year (-€3.5m) and Current portion of long-term debt (-€445,384)
- Trade debts +€2.5m
up €2.5m (+213%), from €1.2m to €3.7m
- Current portion of long-term debt -€445,384
down €445,384 (-77.6%), from €573,652 to €128,267
- Short-term financial debts +€388,000
new in 2025: €388,000
- Debts after one year -€130,620
down €130,620 (-25.5%), from €512,787 to €382,167
- Other debts -€84,088
down €84,088 (-45.0%), from €186,708 to €102,620
- Gross operating margin +€153,688
up €153,688 (+48.1%), from €319,758 to €473,446
- Financial charges +€47,532
up €47,532 (+110%), from €43,222 to €90,754
- Staff costs +€47,240
up €47,240 (+30.4%), from €155,486 to €202,727
- Taxes +€10,370
up €10,370 (+31.1%), from €33,351 to €43,721
- Depreciation -€9,783
down €9,783 (-16.2%), from €60,290 to €50,506
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 | €2,659,443 | €5,097,697 | +€2.4m | +91.7% |
| Fixed assets | 21/28 | €621,557 | €574,397 | -€47,160 | -7.6% |
| Tangible fixed assets | 22/27 | €620,432 | €573,272 | -€47,160 | -7.6% |
| Land and buildings | 22 | €538,326 | €516,897 | -€21,429 | -4.0% |
| Plant, machinery and equipment | 23 | €2,688 | - | -€2,688 | |
| Furniture and vehicles | 24 | €79,151 | €56,375 | -€22,775 | -28.8% |
| Leasing and similar rights | 25 | €267 | - | -€267 | |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €2,037,886 | €4,523,300 | +€2.5m | +122% |
| Stocks and contracts in progress | 3 | €1,170,653 | €666,015 | -€504,639 | -43.1% |
| Stocks | 30/36 | €1,170,653 | €666,015 | -€504,639 | -43.1% |
| Amounts receivable within one year | 40/41 | €182,811 | €3,649,425 | +€3.5m | +1,896% |
| Trade receivables | 40 | €182,811 | €3,589,188 | +€3.4m | +1,863% |
| Other amounts receivable | 41 | - | €60,237 | +€60,237 | |
| Cash at bank and in hand | 54/58 | €680,880 | €202,337 | -€478,543 | -70.3% |
| Deferred charges and accrued income | 490/1 | €3,542 | €5,523 | +€1,982 | +56.0% |
| Total equity and liabilities | 10/49 | €2,659,443 | €5,097,697 | +€2.4m | +91.7% |
| Equity | 10/15 | €179,384 | €258,424 | +€79,040 | +44.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,384 | €253,424 | +€79,040 | +45.3% |
| Amounts payable | 17/49 | €2,480,059 | €4,839,273 | +€2.4m | +95.1% |
| Amounts payable after more than one year | 17 | €512,787 | €382,167 | -€130,620 | -25.5% |
| Financial debts | 170/4 | €512,787 | €382,167 | -€130,620 | -25.5% |
| Amounts payable within one year | 42/48 | €1,967,272 | €4,452,090 | +€2.5m | +126% |
| Current portion of amounts payable after more than one year | 42 | €573,652 | €128,267 | -€445,384 | -77.6% |
| Financial debts | 43 | - | €388,000 | +€388,000 | |
| Credit institutions | 430/8 | - | €388,000 | +€388,000 | |
| Trade debts | 44 | €1,192,550 | €3,735,842 | +€2.5m | +213% |
| Suppliers | 440/4 | €1,192,550 | €3,735,842 | +€2.5m | +213% |
| Taxes, remuneration and social security | 45 | €14,362 | €97,362 | +€82,999 | +578% |
| Taxes | 450/3 | - | €88,482 | +€88,482 | |
| Remuneration and social security | 454/9 | €14,362 | €8,880 | -€5,482 | -38.2% |
| Other amounts payable | 47/48 | €186,708 | €102,620 | -€84,088 | -45.0% |
| Accrued charges and deferred income | 492/3 | - | €5,016 | +€5,016 | |
| Remuneration, social security and pensions | 62 | €155,486 | €202,727 | +€47,240 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,290 | €50,506 | -€9,783 | -16.2% |
| Other operating charges | 640/8 | €20,224 | €10,751 | -€9,473 | -46.8% |
| Gross operating margin | 9900 | €319,758 | €473,446 | +€153,688 | +48.1% |
| Operating profit (loss) | 9901 | €83,757 | €209,461 | +€125,704 | +150% |
| Financial income | 75/76B | €4,996 | €4,054 | -€942 | -18.8% |
| Recurring financial income | 75 | €4,996 | €4,054 | -€942 | -18.8% |
| Financial charges | 65/66B | €43,222 | €90,754 | +€47,532 | +110% |
| Recurring financial charges | 65 | €43,222 | €90,754 | +€47,532 | +110% |
| Profit (loss) for the period before taxes | 9903 | €45,531 | €122,761 | +€77,231 | +170% |
| Income taxes | 67/77 | €33,351 | €43,721 | +€10,370 | +31.1% |
| Profit (loss) for the period | 9904 | €12,180 | €79,040 | +€66,861 | +549% |
| Profit (loss) for the period to be appropriated | 9905 | €12,180 | €79,040 | +€66,861 | +549% |
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.