AGRA COPPENS: 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 COPPENS
Largest movements
- Cash +€527,830
up €527,830 (+320%), from €164,796 to €692,625
mainly Net result for the year (+€439,471) and Investment in fixed assets (net) (+€82,161)
- Tangible fixed assets -€102,039
down €102,039 (-12.1%), from €845,023 to €742,984
of which Land and buildings: -€93,137
- Reserves +€439,471
up €439,471 (+47.1%), from €933,905 to €1.4m
- Advances received -€18,350
down €18,350 (-100%), from €18,350 to €0
- Gross operating margin +€519,588
up €519,588 (+563%), from €92,361 to €611,949
- Taxes +€131,457
up €131,457 (+799%), from €16,449 to €147,906
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,218,835 | €1,642,936 | +€424,101 | +34.8% |
| Fixed assets | 21/28 | €845,147 | €743,107 | -€102,039 | -12.1% |
| Tangible fixed assets | 22/27 | €845,023 | €742,984 | -€102,039 | -12.1% |
| Land and buildings | 22 | €778,923 | €685,786 | -€93,137 | -12.0% |
| Plant, machinery and equipment | 23 | €66,100 | €57,197 | -€8,903 | -13.5% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €373,688 | €899,829 | +€526,141 | +141% |
| Amounts receivable after more than one year | 29 | €113,790 | €113,790 | = | 0.0% |
| Other amounts receivable | 291 | €113,790 | €113,790 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,750 | €5,750 | = | 0.0% |
| Stocks | 30/36 | €5,750 | €5,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,484 | €72,745 | +€12,261 | +20.3% |
| Trade receivables | 40 | €8,876 | €28,295 | +€19,419 | +219% |
| Other amounts receivable | 41 | €51,608 | €44,450 | -€7,158 | -13.9% |
| Current investments | 50/53 | €5,026 | €5,026 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €164,796 | €692,625 | +€527,830 | +320% |
| Deferred charges and accrued income | 490/1 | €23,842 | €9,893 | -€13,949 | -58.5% |
| Total equity and liabilities | 10/49 | €1,218,835 | €1,642,936 | +€424,101 | +34.8% |
| Equity | 10/15 | €1,152,051 | €1,591,523 | +€439,471 | +38.1% |
| Contributions | 10/11 | €218,146 | €218,146 | = | 0.0% |
| Reserves | 13 | €933,905 | €1,373,376 | +€439,471 | +47.1% |
| Distributable reserves | 133 | €933,905 | €1,373,376 | +€439,471 | +47.1% |
| Amounts payable | 17/49 | €66,783 | €51,414 | -€15,370 | -23.0% |
| Amounts payable within one year | 42/48 | €66,783 | €46,787 | -€19,996 | -29.9% |
| Trade debts | 44 | €8,698 | €3,454 | -€5,244 | -60.3% |
| Suppliers | 440/4 | €8,698 | €3,454 | -€5,244 | -60.3% |
| Advances received on contracts in progress | 46 | €18,350 | €0 | -€18,350 | -100% |
| Taxes, remuneration and social security | 45 | €2,311 | €7,319 | +€5,008 | +217% |
| Taxes | 450/3 | €2,311 | €7,319 | +€5,008 | +217% |
| Other amounts payable | 47/48 | €37,425 | €36,015 | -€1,410 | -3.8% |
| Accrued charges and deferred income | 492/3 | - | €4,626 | +€4,626 | |
| Non-recurring operating income | 76A | - | €538,929 | +€538,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,459 | €19,878 | -€581 | -2.8% |
| Other operating charges | 640/8 | €2,899 | €1,734 | -€1,166 | -40.2% |
| Gross operating margin | 9900 | €92,361 | €611,949 | +€519,588 | +563% |
| Operating profit (loss) | 9901 | €69,003 | €590,337 | +€521,335 | +756% |
| Financial charges | 65/66B | €3,207 | €2,960 | -€247 | -7.7% |
| Recurring financial charges | 65 | €3,207 | €2,960 | -€247 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €65,796 | €587,378 | +€521,581 | +793% |
| Income taxes | 67/77 | €16,449 | €147,906 | +€131,457 | +799% |
| Profit (loss) for the period | 9904 | €49,347 | €439,471 | +€390,124 | +791% |
| Profit (loss) for the period to be appropriated | 9905 | €49,347 | €439,471 | +€390,124 | +791% |
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 16 October 2026 via checked.be.