Agr-ID: 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.
Agr-ID
Largest movements
- Receivables within one year +€2.9m
up €2.9m (+613%), from €469,127 to €3.3m
of which Other amounts receivable: +€2.9m
- Financial fixed assets -€813,864
down €813,864 (-73.7%), from €1.1m to €290,141
- Cash +€211,355
up €211,355 (+574%), from €36,850 to €248,206
mainly Net result for the year (+€2.3m) and Investment in fixed assets (net) (+€721,803)
- Reserves +€2.3m
up €2.3m (+162%), from €1.4m to €3.7m
of which Distributable reserves: +€2.3m
- Tax, wage and social debts +€208,371
up €208,371 (+2,480%), from €8,402 to €216,773
- Other debts -€130,986
down €130,986 (-100%), from €130,986 to €0
- Financial income +€2.2m
up €2.2m (+687%), from €317,663 to €2.5m
- Taxes +€192,902
up €192,902 (+503%), from €38,350 to €231,252
- Gross operating margin +€26,731
up €26,731 (+57.9%), from €46,148 to €72,880
- Depreciation -€13,804
down €13,804 (-19.6%), from €70,262 to €56,458
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 | €3,611,986 | €5,966,652 | +€2.4m | +65.2% |
| Fixed assets | 21/28 | €1,659,291 | €881,030 | -€778,261 | -46.9% |
| Tangible fixed assets | 22/27 | €555,285 | €590,889 | +€35,603 | +6.4% |
| Land and buildings | 22 | €530,427 | €493,222 | -€37,205 | -7.0% |
| Plant, machinery and equipment | 23 | €23,574 | €16,543 | -€7,031 | -29.8% |
| Furniture and vehicles | 24 | €1,285 | €81,124 | +€79,839 | +6,214% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,104,005 | €290,141 | -€813,864 | -73.7% |
| Current assets | 29/58 | €1,952,696 | €5,085,622 | +€3.1m | +160% |
| Amounts receivable after more than one year | 29 | €110,799 | €110,799 | = | 0.0% |
| Other amounts receivable | 291 | €110,799 | €110,799 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,250 | €7,694 | +€1,444 | +23.1% |
| Stocks | 30/36 | €6,250 | €7,694 | +€1,444 | +23.1% |
| Amounts receivable within one year | 40/41 | €469,127 | €3,345,599 | +€2.9m | +613% |
| Trade receivables | 40 | €600 | €2,700 | +€2,100 | +350% |
| Other amounts receivable | 41 | €468,527 | €3,342,899 | +€2.9m | +613% |
| Current investments | 50/53 | €1,314,885 | €1,372,752 | +€57,867 | +4.4% |
| Cash at bank and in hand | 54/58 | €36,850 | €248,206 | +€211,355 | +574% |
| Deferred charges and accrued income | 490/1 | €14,784 | €573 | -€14,211 | -96.1% |
| Total equity and liabilities | 10/49 | €3,611,986 | €5,966,652 | +€2.4m | +65.2% |
| Equity | 10/15 | €3,435,942 | €5,715,163 | +€2.3m | +66.3% |
| Contributions | 10/11 | €2,033,071 | €2,033,071 | = | 0.0% |
| Reserves | 13 | €1,402,871 | €3,682,092 | +€2.3m | +162% |
| Non-distributable reserves | 130/1 | €20,854 | €20,854 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,854 | €20,854 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,430 | €41,430 | = | 0.0% |
| Distributable reserves | 133 | €1,340,587 | €3,619,807 | +€2.3m | +170% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €31,914 | €31,914 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €31,914 | €31,914 | = | 0.0% |
| Pensions and similar obligations | 160 | €31,914 | €31,914 | = | 0.0% |
| Amounts payable | 17/49 | €144,130 | €219,575 | +€75,445 | +52.3% |
| Amounts payable within one year | 42/48 | €144,130 | €219,575 | +€75,445 | +52.3% |
| Trade debts | 44 | €4,743 | €2,802 | -€1,941 | -40.9% |
| Suppliers | 440/4 | €4,743 | €2,802 | -€1,941 | -40.9% |
| Taxes, remuneration and social security | 45 | €8,402 | €216,773 | +€208,371 | +2,480% |
| Taxes | 450/3 | €8,402 | €216,773 | +€208,371 | +2,480% |
| Other amounts payable | 47/48 | €130,986 | €0 | -€130,986 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,262 | €56,458 | -€13,804 | -19.6% |
| Other operating charges | 640/8 | €3,596 | €3,246 | -€351 | -9.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €46,148 | €72,880 | +€26,731 | +57.9% |
| Operating profit (loss) | 9901 | -€27,709 | €13,176 | +€40,885 | |
| Financial income | 75/76B | €317,663 | €2,499,699 | +€2.2m | +687% |
| Recurring financial income | 75 | €317,663 | €2,499,699 | +€2.2m | +687% |
| Financial charges | 65/66B | €2,988 | €2,402 | -€585 | -19.6% |
| Recurring financial charges | 65 | €2,988 | €2,402 | -€585 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €286,966 | €2,510,473 | +€2.2m | +775% |
| Income taxes | 67/77 | €38,350 | €231,252 | +€192,902 | +503% |
| Profit (loss) for the period | 9904 | €248,615 | €2,279,221 | +€2.0m | +817% |
| Profit (loss) for the period to be appropriated | 9905 | €248,615 | €2,279,221 | +€2.0m | +817% |
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 25 October 2026 via checked.be.