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.
What changed
AGRA
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€81,648
2024 · -€1,008+€82,656
Equity
€89,565
2024 · €87,917+€1,648
Cash
€49,057
2024 · €22,431+€26,626
Balance sheet total
€525,020
2024 · €573,539-€48,519
Largest movements
Assets
- Tangible fixed assets -€74,966
down €74,966 (-17.6%), from €426,174 to €351,208
of which Land and buildings: -€42,965
- Cash +€26,626
up €26,626 (+118.7%), from €22,431 to €49,057
mainly Net result for the year (+€81,648) and Depreciation (+€74,966)
- Financial fixed assets +€18,568
up €18,568 (+65.0%), from €28,552 to €47,120
- Deferred charges and accrued income -€14,190
down €14,190 (-86.9%), from €16,327 to €2,137
Equity and liabilities
- Debts after one year -€46,081
down €46,081 (-26.0%), from €177,413 to €131,332
- Other debts +€28,234
up €28,234 (+13.5%), from €208,679 to €236,913
- Current portion of long-term debt -€20,582
down €20,582 (-34.8%), from €59,163 to €38,581
- Tax, wage and social debts -€12,895
down €12,895 (-68.2%), from €18,904 to €6,009
Income statement
- Services and other goods -€60,529
down €60,529 (-27.6%), from €219,013 to €158,484
- Turnover +€15,721
up €15,721 (+8.5%), from €184,679 to €200,400
- Taxes -€13,038
down €13,038 (-70.1%), from €18,597 to €5,559
- Depreciation +€9,005
up €9,005 (+13.7%), from €65,961 to €74,966
- Other operating income +€7,989
up €7,989 (+5.9%), from €134,950 to €142,939
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
-€1,008
Turnover
+€15,721
Other operating income
+€7,989
Services and other goods
+€60,529
Depreciation
-€9,005
Other operating charges
-€842
Financial income
-€2,123
Financial charges
-€2,354
Taxes
+€13,038
Deferred taxes and other
-€298
Result 2025
€81,648
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.
From operations
+€191,857
Investment
-€18,568
Financing
-€146,663
Cash 2024
€22,431
From operations (derived)
+€191,857
Net result for the year
+€81,648
Depreciation
+€74,966
Receivables within one year
+€4,557
Deferred charges and accrued income
+€14,190
Provisions
-€160
Trade debts
+€1,548
Tax, wage and social debts
-€12,895
Other debts
+€28,234
Accrued charges and deferred income
-€231
Investment (derived)
-€18,568
Investment in fixed assets (net)
-€18,568
Financing
-€146,663
Debts after one year
-€46,081
Current portion of long-term debt
-€20,582
Contributions, distributions and other
-€80,000
Cash 2025
€49,057
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,539 | €525,020 | -€48,519 | -8.5% |
| Fixed assets | 21/28 | €454,726 | €398,328 | -€56,398 | -12.4% |
| Tangible fixed assets | 22/27 | €426,174 | €351,208 | -€74,966 | -17.6% |
| Land and buildings | 22 | €309,137 | €266,172 | -€42,965 | -13.9% |
| Plant, machinery and equipment | 23 | €8,446 | €5,921 | -€2,526 | -29.9% |
| Furniture and vehicles | 24 | €24,293 | €11,677 | -€12,615 | -51.9% |
| Leasing and similar rights | 25 | €84,298 | €67,438 | -€16,860 | -20.0% |
| Financial fixed assets | 28 | €28,552 | €47,120 | +€18,568 | +65.0% |
| Affiliated companies | 280/1 | €28,552 | €47,120 | +€18,568 | +65.0% |
| Participating interests | 280 | - | €40,000 | +€40,000 | |
| Amounts receivable | 281 | €28,552 | €7,120 | -€21,432 | -75.1% |
| Current assets | 29/58 | €118,814 | €126,692 | +€7,879 | +6.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €80,056 | €75,498 | -€4,557 | -5.7% |
| Trade receivables | 40 | €51,323 | €51,051 | -€271 | -0.5% |
| Other amounts receivable | 41 | €28,733 | €24,447 | -€4,286 | -14.9% |
| Cash at bank and in hand | 54/58 | €22,431 | €49,057 | +€26,626 | +118.7% |
| Deferred charges and accrued income | 490/1 | €16,327 | €2,137 | -€14,190 | -86.9% |
| Total equity and liabilities | 10/49 | €573,539 | €525,020 | -€48,519 | -8.5% |
| Equity | 10/15 | €87,917 | €89,565 | +€1,648 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,317 | €70,965 | +€1,648 | +2.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €481 | €0 | -€481 | -100.0% |
| Distributable reserves | 133 | €66,976 | €70,965 | +€3,989 | +6.0% |
| Provisions and deferred taxes | 16 | €160 | €0 | -€160 | -100.0% |
| Deferred taxes | 168 | €160 | €0 | -€160 | -100.0% |
| Amounts payable | 17/49 | €485,462 | €435,455 | -€50,007 | -10.3% |
| Amounts payable after more than one year | 17 | €177,413 | €131,332 | -€46,081 | -26.0% |
| Financial debts | 170/4 | €177,413 | €131,332 | -€46,081 | -26.0% |
| Leasing and similar obligations | 172 | €49,455 | €25,140 | -€24,315 | -49.2% |
| Credit institutions | 173 | €82,958 | €106,192 | +€23,234 | +28.0% |
| Other loans | 174 | €45,000 | €0 | -€45,000 | -100.0% |
| Amounts payable within one year | 42/48 | €298,265 | €294,570 | -€3,695 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €59,163 | €38,581 | -€20,582 | -34.8% |
| Financial debts | 43 | €7,500 | €7,500 | = | 0.0% |
| Credit institutions | 430/8 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €4,019 | €5,567 | +€1,548 | +38.5% |
| Suppliers | 440/4 | €4,019 | €5,567 | +€1,548 | +38.5% |
| Taxes, remuneration and social security | 45 | €18,904 | €6,009 | -€12,895 | -68.2% |
| Taxes | 450/3 | €18,904 | €6,009 | -€12,895 | -68.2% |
| Other amounts payable | 47/48 | €208,679 | €236,913 | +€28,234 | +13.5% |
| Accrued charges and deferred income | 492/3 | €9,785 | €9,554 | -€231 | -2.4% |
| Operating income | 70/76A | €319,628 | €343,339 | +€23,711 | +7.4% |
| Turnover | 70 | €184,679 | €200,400 | +€15,721 | +8.5% |
| Other operating income | 74 | €134,950 | €142,939 | +€7,989 | +5.9% |
| Operating charges | 60/66A | €291,560 | €240,878 | -€50,682 | -17.4% |
| Services and other goods | 61 | €219,013 | €158,484 | -€60,529 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,961 | €74,966 | +€9,005 | +13.7% |
| Other operating charges | 640/8 | €6,586 | €7,428 | +€842 | +12.8% |
| Operating profit (loss) | 9901 | €28,068 | €102,461 | +€74,393 | +265.0% |
| Financial income | 75/76B | €4,013 | €1,890 | -€2,123 | -52.9% |
| Recurring financial income | 75 | €4,013 | €1,890 | -€2,123 | -52.9% |
| Income from current assets | 751 | €3,982 | €1,592 | -€2,389 | -60.0% |
| Other financial income | 752/9 | €31 | €298 | +€266 | +850.6% |
| Financial charges | 65/66B | €14,951 | €17,304 | +€2,354 | +15.7% |
| Recurring financial charges | 65 | €14,951 | €17,304 | +€2,354 | +15.7% |
| Debt charges | 650 | €14,122 | €16,420 | +€2,298 | +16.3% |
| Other financial charges | 652/9 | €829 | €885 | +€56 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €17,131 | €87,047 | +€69,916 | +408.1% |
| Transfer from deferred taxes | 780 | €458 | €160 | -€298 | -65.0% |
| Income taxes | 67/77 | €18,597 | €5,559 | -€13,038 | -70.1% |
| Taxes | 670/3 | €18,597 | €5,559 | -€13,038 | -70.1% |
| Profit (loss) for the period | 9904 | -€1,008 | €81,648 | +€82,656 | |
| Transfer from tax-exempt reserves | 789 | €1,375 | €481 | -€894 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €367 | €82,129 | +€81,762 | +22263.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.