AGRA: 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.
AGRA
Largest movements
- Receivables within one year -€17,228
down €17,228 (-77.5%), from €22,228 to €5,000
of which Trade receivables: -€9,000
- Cash -€10,207
down €10,207 (-79.7%), from €12,803 to €2,596
mainly Contributions, distributions and other (-€11,393) and Other debts (-€7,721)
- Reserves -€11,393
down €11,393 (-30.4%), from €37,447 to €26,054
of which Distributable reserves: -€11,393
- Other debts -€7,721
down €7,721 (-100%), from €7,721 to €0
- Profit (loss) carried forward -€7,691
down €7,691 (-87.2%), from €8,816 to €1,125
- Gross operating margin -€11,144
down €11,144, from €6,727 to -€4,418
- Financial charges +€2,285
up €2,285 (+930%), from €246 to €2,531
- Taxes -€2,123
down €2,123 (-100%), from €2,123 to €0
- Financial income -€510
down €510 (-100%), from €510 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.
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 | €258,135 | €231,263 | -€26,872 | -10.4% |
| Fixed assets | 21/28 | €223,104 | €223,104 | = | 0.0% |
| Financial fixed assets | 28 | €223,104 | €223,104 | = | 0.0% |
| Current assets | 29/58 | €35,031 | €8,159 | -€26,872 | -76.7% |
| Amounts receivable within one year | 40/41 | €22,228 | €5,000 | -€17,228 | -77.5% |
| Trade receivables | 40 | €12,000 | €3,000 | -€9,000 | -75.0% |
| Other amounts receivable | 41 | €10,228 | €2,000 | -€8,228 | -80.4% |
| Cash at bank and in hand | 54/58 | €12,803 | €2,596 | -€10,207 | -79.7% |
| Deferred charges and accrued income | 490/1 | - | €562 | +€562 | |
| Total equity and liabilities | 10/49 | €258,135 | €231,263 | -€26,872 | -10.4% |
| Equity | 10/15 | €247,056 | €227,973 | -€19,084 | -7.7% |
| Contributions | 10/11 | €200,794 | €200,794 | = | 0.0% |
| Capital | 10 | €200,794 | €200,794 | = | 0.0% |
| Issued capital | 100 | €200,794 | €200,794 | = | 0.0% |
| Reserves | 13 | €37,447 | €26,054 | -€11,393 | -30.4% |
| Non-distributable reserves | 130/1 | €12,783 | €12,783 | = | 0.0% |
| Legal reserve | 130 | €12,783 | €12,783 | = | 0.0% |
| Distributable reserves | 133 | €24,664 | €13,271 | -€11,393 | -46.2% |
| Profit (loss) carried forward | 14 | €8,816 | €1,125 | -€7,691 | -87.2% |
| Amounts payable | 17/49 | €11,079 | €3,290 | -€7,789 | -70.3% |
| Amounts payable within one year | 42/48 | €11,079 | €3,290 | -€7,789 | -70.3% |
| Trade debts | 44 | €1,235 | €3,290 | +€2,055 | +166% |
| Suppliers | 440/4 | €1,235 | €3,290 | +€2,055 | +166% |
| Taxes, remuneration and social security | 45 | €2,123 | €0 | -€2,123 | -100% |
| Taxes | 450/3 | €2,123 | €0 | -€2,123 | -100% |
| Other amounts payable | 47/48 | €7,721 | €0 | -€7,721 | -100% |
| Other operating charges | 640/8 | €723 | €742 | +€19 | +2.6% |
| Gross operating margin | 9900 | €6,727 | -€4,418 | -€11,144 | |
| Operating profit (loss) | 9901 | €6,004 | -€5,159 | -€11,163 | |
| Financial income | 75/76B | €510 | €0 | -€510 | -100% |
| Recurring financial income | 75 | €510 | €0 | -€510 | -100% |
| Financial charges | 65/66B | €246 | €2,531 | +€2,285 | +930% |
| Recurring financial charges | 65 | €246 | €2,531 | +€2,285 | +930% |
| Profit (loss) for the period before taxes | 9903 | €6,268 | -€7,691 | -€13,959 | |
| Income taxes | 67/77 | €2,123 | €0 | -€2,123 | -100% |
| Profit (loss) for the period | 9904 | €4,146 | -€7,691 | -€11,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,146 | -€7,691 | -€11,836 |
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 14 October 2026 via checked.be.