AgKnowledge: 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.
AgKnowledge
Largest movements
- Cash +€207,589
up €207,589 (+597.6%), from €34,739 to €242,328
mainly Net result for the year (+€282,266) and Receivables within one year (+€132,128)
- Receivables within one year -€132,128
down €132,128 (-63.6%), from €207,856 to €75,728
of which Other amounts receivable: -€136,341
- Other debts +€43,403
up €43,403 (+17.6%), from €246,702 to €290,104
- Trade debts +€23,118
up €23,118 (+1932.7%), from €1,196 to €24,314
- Tax, wage and social debts +€6,451
up €6,451 (+429.3%), from €1,502 to €7,953
of which Taxes: +€7,595
- Gross operating margin +€78,594
up €78,594 (+25.4%), from €309,409 to €388,003
- Taxes +€17,528
up €17,528 (+21.9%), from €80,111 to €97,639
- Financial income -€12,513
down €12,513 (-100.0%), from €12,513 to €0
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.
Cash bridge derived
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 | €254,400 | €327,371 | +€72,971 | +28.7% |
| Fixed assets | 21/28 | €9,896 | €9,316 | -€580 | -5.9% |
| Tangible fixed assets | 22/27 | €9,896 | €9,316 | -€580 | -5.9% |
| Land and buildings | 22 | - | €5,448 | +€5,448 | |
| Plant, machinery and equipment | 23 | €2,600 | €1,234 | -€1,366 | -52.5% |
| Furniture and vehicles | 24 | €7,296 | €2,634 | -€4,662 | -63.9% |
| Current assets | 29/58 | €244,504 | €318,055 | +€73,551 | +30.1% |
| Amounts receivable within one year | 40/41 | €207,856 | €75,728 | -€132,128 | -63.6% |
| Trade receivables | 40 | €70,319 | €74,532 | +€4,213 | +6.0% |
| Other amounts receivable | 41 | €137,537 | €1,196 | -€136,341 | -99.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €34,739 | €242,328 | +€207,589 | +597.6% |
| Deferred charges and accrued income | 490/1 | €1,909 | €0 | -€1,909 | -100.0% |
| Total equity and liabilities | 10/49 | €254,400 | €327,371 | +€72,971 | +28.7% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €249,400 | €322,371 | +€72,971 | +29.3% |
| Amounts payable within one year | 42/48 | €249,400 | €322,371 | +€72,971 | +29.3% |
| Trade debts | 44 | €1,196 | €24,314 | +€23,118 | +1932.7% |
| Suppliers | 440/4 | €1,196 | €24,314 | +€23,118 | +1932.7% |
| Taxes, remuneration and social security | 45 | €1,502 | €7,953 | +€6,451 | +429.3% |
| Taxes | 450/3 | €358 | €7,953 | +€7,595 | +2124.0% |
| Remuneration and social security | 454/9 | €1,145 | €0 | -€1,145 | -100.0% |
| Other amounts payable | 47/48 | €246,702 | €290,104 | +€43,403 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,329 | €6,119 | -€1,211 | -16.5% |
| Other operating charges | 640/8 | €1,087 | €1,161 | +€74 | +6.8% |
| Gross operating margin | 9900 | €309,409 | €388,003 | +€78,594 | +25.4% |
| Operating profit (loss) | 9901 | €300,992 | €380,724 | +€79,731 | +26.5% |
| Financial income | 75/76B | €12,513 | €0 | -€12,513 | -100.0% |
| Recurring financial income | 75 | €12,513 | €0 | -€12,513 | -100.0% |
| Financial charges | 65/66B | €1,569 | €818 | -€751 | -47.9% |
| Recurring financial charges | 65 | €1,569 | €818 | -€751 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €311,936 | €379,905 | +€67,969 | +21.8% |
| Income taxes | 67/77 | €80,111 | €97,639 | +€17,528 | +21.9% |
| Profit (loss) for the period | 9904 | €231,826 | €282,266 | +€50,441 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €231,826 | €282,266 | +€50,441 | +21.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.