A.P.F. AGRI: what changed
A.P.F. AGRI
Largest movements
- Cash -€8,437
down €8,437 (-79.3%), from €10,646 to €2,208
mainly Current portion of long-term debt (-€9,458) and Trade debts (-€2,346)
- Receivables within one year -€5,621
down €5,621 (-40.3%), from €13,941 to €8,320
- Current portion of long-term debt -€9,458
no longer reported in 2025 (was €9,458)
- Trade debts -€2,346
down €2,346 (-36.8%), from €6,377 to €4,031
- Other debts -€1,995
down €1,995 (-5.8%), from €34,397 to €32,402
- Profit (loss) carried forward -€457
down €457 (-1.7%), from -€26,197 to -€26,654
- Gross operating margin -€43,182
down €43,182 (-99.7%), from €43,293 to €111
- Depreciation -€5,000
no longer reported in 2025 (was €5,000)
- Financial charges -€459
down €459 (-60.5%), from €759 to €299
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,785 | €10,528 | -€14,257 | -57.5% |
| Current assets | 29/58 | €24,785 | €10,528 | -€14,257 | -57.5% |
| Amounts receivable within one year | 40/41 | €13,941 | €8,320 | -€5,621 | -40.3% |
| Other amounts receivable | 41 | €13,941 | €8,320 | -€5,621 | -40.3% |
| Cash at bank and in hand | 54/58 | €10,646 | €2,208 | -€8,437 | -79.3% |
| Deferred charges and accrued income | 490/1 | €198 | - | -€198 | |
| Total equity and liabilities | 10/49 | €24,785 | €10,528 | -€14,257 | -57.5% |
| Equity | 10/15 | -€25,447 | -€25,904 | -€457 | -1.8% |
| Contributions | 10/11 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,197 | -€26,654 | -€457 | -1.7% |
| Amounts payable | 17/49 | €50,232 | €36,433 | -€13,800 | -27.5% |
| Amounts payable within one year | 42/48 | €50,232 | €36,433 | -€13,800 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €9,458 | - | -€9,458 | |
| Trade debts | 44 | €6,377 | €4,031 | -€2,346 | -36.8% |
| Suppliers | 440/4 | €6,377 | €4,031 | -€2,346 | -36.8% |
| Other amounts payable | 47/48 | €34,397 | €32,402 | -€1,995 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | - | €268 | +€268 | |
| Gross operating margin | 9900 | €43,293 | €111 | -€43,182 | -99.7% |
| Operating profit (loss) | 9901 | €38,293 | -€157 | -€38,451 | |
| Financial income | 75/76B | €125 | - | -€125 | |
| Recurring financial income | 75 | €125 | - | -€125 | |
| Financial charges | 65/66B | €759 | €299 | -€459 | -60.5% |
| Recurring financial charges | 65 | €759 | €299 | -€459 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €37,660 | -€457 | -€38,116 | |
| Profit (loss) for the period | 9904 | €37,660 | -€457 | -€38,116 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,660 | -€457 | -€38,116 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.