8680 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.
What changed
8680 Agri
NACE 33.120, Repair and maintenance of machinery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€47,126
2024 · €20,231+€26,895
Equity
-€36,855
2024 · -€83,981+€47,126
Cash
€1,142
2024 · €4,468-€3,326
Balance sheet total
€1.7m
2024 · €1.7m-€31,598
Largest movements
Assets
- Tangible fixed assets -€50,182
down €50,182 (-3.7%), from €1.4m to €1.3m
Equity and liabilities
- Debts after one year -€69,069
down €69,069 (-11.1%), from €620,993 to €551,924
- Accrued charges and deferred income -€60,832
down €60,832 (-37.8%), from €160,832 to €100,000
- Other debts +€58,375
up €58,375 (+6.6%), from €878,525 to €936,900
- Profit (loss) carried forward +€47,126
up €47,126 (+51.9%), from -€90,801 to -€43,675
Income statement
- Gross operating margin +€36,739
up €36,739 (+38.9%), from €94,373 to €131,113
- Other operating charges +€13,229
up €13,229 (+231%), from €5,719 to €18,948
- Depreciation -€2,787
down €2,787 (-5.3%), from €52,969 to €50,182
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.
Result 2024
€20,231
Gross operating margin
+€36,739
Depreciation
+€2,787
Other operating charges
-€13,229
Financial income
+€10
Financial charges
+€588
Result 2025
€47,126
raises the resultlowers the result
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.
From operations
+€65,813
Investment
€0
Financing
-€69,139
Cash 2024
€4,468
From operations (derived)
+€65,813
Net result for the year
+€47,126
Depreciation
+€50,182
Stocks and contracts
-€12,183
Receivables within one year
-€9,721
Deferred charges and accrued income
-€5
Trade debts
-€6,106
Tax, wage and social debts
+€3,978
Advances received
-€5,000
Other debts
+€58,375
Accrued charges and deferred income
-€60,832
Financing
-€69,139
Debts after one year
-€69,069
Current portion of long-term debt
+€1,233
Short-term financial debts
-€1,303
Cash 2025
€1,142
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,688,551 | €1,656,953 | -€31,598 | -1.9% |
| Fixed assets | 21/28 | €1,372,578 | €1,322,396 | -€50,182 | -3.7% |
| Tangible fixed assets | 22/27 | €1,372,578 | €1,322,396 | -€50,182 | -3.7% |
| Land and buildings | 22 | €1,106,437 | €1,083,091 | -€23,346 | -2.1% |
| Plant, machinery and equipment | 23 | €46,083 | €33,838 | -€12,245 | -26.6% |
| Other tangible fixed assets | 26 | €220,057 | €205,467 | -€14,590 | -6.6% |
| Current assets | 29/58 | €315,973 | €334,557 | +€18,584 | +5.9% |
| Stocks and contracts in progress | 3 | €92,823 | €105,006 | +€12,183 | +13.1% |
| Stocks | 30/36 | €92,823 | €105,006 | +€12,183 | +13.1% |
| Amounts receivable within one year | 40/41 | €218,585 | €228,306 | +€9,721 | +4.4% |
| Trade receivables | 40 | €12,864 | €6,366 | -€6,498 | -50.5% |
| Other amounts receivable | 41 | €205,721 | €221,940 | +€16,219 | +7.9% |
| Cash at bank and in hand | 54/58 | €4,468 | €1,142 | -€3,326 | -74.4% |
| Deferred charges and accrued income | 490/1 | €98 | €103 | +€5 | +5.5% |
| Total equity and liabilities | 10/49 | €1,688,551 | €1,656,953 | -€31,598 | -1.9% |
| Equity | 10/15 | -€83,981 | -€36,855 | +€47,126 | +56.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,801 | -€43,675 | +€47,126 | +51.9% |
| Amounts payable | 17/49 | €1,772,532 | €1,693,808 | -€78,724 | -4.4% |
| Amounts payable after more than one year | 17 | €620,993 | €551,924 | -€69,069 | -11.1% |
| Financial debts | 170/4 | €620,993 | €551,924 | -€69,069 | -11.1% |
| Amounts payable within one year | 42/48 | €990,707 | €1,041,884 | +€51,177 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €72,879 | €74,113 | +€1,233 | +1.7% |
| Financial debts | 43 | €4,955 | €3,651 | -€1,303 | -26.3% |
| Credit institutions | 430/8 | €4,955 | €3,651 | -€1,303 | -26.3% |
| Trade debts | 44 | €27,397 | €21,290 | -€6,106 | -22.3% |
| Suppliers | 440/4 | €27,397 | €21,290 | -€6,106 | -22.3% |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | €1,952 | €5,930 | +€3,978 | +204% |
| Taxes | 450/3 | €1,952 | €5,930 | +€3,978 | +204% |
| Other amounts payable | 47/48 | €878,525 | €936,900 | +€58,375 | +6.6% |
| Accrued charges and deferred income | 492/3 | €160,832 | €100,000 | -€60,832 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,969 | €50,182 | -€2,787 | -5.3% |
| Other operating charges | 640/8 | €5,719 | €18,948 | +€13,229 | +231% |
| Gross operating margin | 9900 | €94,373 | €131,113 | +€36,739 | +38.9% |
| Operating profit (loss) | 9901 | €35,685 | €61,983 | +€26,298 | +73.7% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €15,454 | €14,866 | -€588 | -3.8% |
| Recurring financial charges | 65 | €15,365 | €14,102 | -€1,263 | -8.2% |
| Non-recurring financial charges | 66B | €89 | €764 | +€675 | +758% |
| Profit (loss) for the period before taxes | 9903 | €20,231 | €47,126 | +€26,895 | +133% |
| Profit (loss) for the period | 9904 | €20,231 | €47,126 | +€26,895 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €20,231 | €47,126 | +€26,895 | +133% |
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 16 October 2026 via checked.be.