AGRA-OST: 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-OST
Largest movements
- Cash +€205,531
up €205,531 (+40.4%), from €509,166 to €714,697
mainly Receivables within one year (+€150,355) and Trade debts (+€86,996)
- Receivables within one year -€150,355
down €150,355 (-49.1%), from €306,422 to €156,068
- Tangible fixed assets -€55,192
down €55,192 (-31.9%), from €172,914 to €117,722
of which Plant, machinery and equipment: -€32,750
- Trade debts +€86,996
up €86,996 (+701.1%), from €12,408 to €99,405
- Investment grants -€49,282
down €49,282 (-33.3%), from €148,053 to €98,771
- Tax, wage and social debts -€20,720
down €20,720 (-37.1%), from €55,793 to €35,073
of which Remuneration and social security: -€21,576
- Profit (loss) carried forward -€18,462
down €18,462 (-2.4%), from €754,569 to €736,107
- Turnover +€35,552
up €35,552 (+7.8%), from €453,448 to €489,000
- Staff costs +€35,202
up €35,202 (+10.5%), from €334,960 to €370,162
- Financial income +€27,978
up €27,978 (+120.0%), from €23,322 to €51,299
- Purchases and services +€19,773
up €19,773 (+17.8%), from €111,008 to €130,782
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 | €995,947 | €994,364 | -€1,583 | -0.2% |
| Fixed assets | 21/28 | €174,140 | €117,722 | -€56,418 | -32.4% |
| Intangible fixed assets | 21 | €1,225 | - | -€1,225 | |
| Tangible fixed assets | 22/27 | €172,914 | €117,722 | -€55,192 | -31.9% |
| Land and buildings | 22 | €27,933 | €21,807 | -€6,126 | -21.9% |
| Plant, machinery and equipment | 23 | €97,228 | €64,478 | -€32,750 | -33.7% |
| Furniture and vehicles | 24 | €47,754 | €31,437 | -€16,317 | -34.2% |
| Current assets | 29/58 | €821,807 | €876,642 | +€54,835 | +6.7% |
| Amounts receivable within one year | 40/41 | €306,422 | €156,068 | -€150,355 | -49.1% |
| Trade receivables | 40 | €306,422 | €156,068 | -€150,355 | -49.1% |
| Cash at bank and in hand | 54/58 | €509,166 | €714,697 | +€205,531 | +40.4% |
| Deferred charges and accrued income | 490/1 | €6,219 | €5,877 | -€342 | -5.5% |
| Total equity and liabilities | 10/49 | €995,947 | €994,364 | -€1,583 | -0.2% |
| Equity | 10/15 | €902,622 | €834,877 | -€67,744 | -7.5% |
| Profit (loss) carried forward | 14 | €754,569 | €736,107 | -€18,462 | -2.4% |
| Investment grants | 15 | €148,053 | €98,771 | -€49,282 | -33.3% |
| Amounts payable | 17/49 | €93,325 | €159,487 | +€66,161 | +70.9% |
| Amounts payable within one year | 42/48 | €68,202 | €134,478 | +€66,276 | +97.2% |
| Trade debts | 44 | €12,408 | €99,405 | +€86,996 | +701.1% |
| Suppliers | 440/4 | €12,408 | €99,405 | +€86,996 | +701.1% |
| Taxes, remuneration and social security | 45 | €55,793 | €35,073 | -€20,720 | -37.1% |
| Taxes | 450/3 | €12,200 | €13,056 | +€856 | +7.0% |
| Remuneration and social security | 454/9 | €43,593 | €22,018 | -€21,576 | -49.5% |
| Accrued charges and deferred income | 492/3 | €25,124 | €25,009 | -€115 | -0.5% |
| Turnover | 70 | €453,448 | €489,000 | +€35,552 | +7.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,008 | €130,782 | +€19,773 | +17.8% |
| Remuneration, social security and pensions | 62 | €334,960 | €370,162 | +€35,202 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,020 | €56,418 | +€3,398 | +6.4% |
| Other operating charges | 640/8 | €1,822 | €1,543 | -€279 | -15.3% |
| Gross operating margin | 9900 | €362,210 | €358,560 | -€3,650 | -1.0% |
| Operating profit (loss) | 9901 | -€27,591 | -€69,562 | -€41,970 | -152.1% |
| Financial income | 75/76B | €23,322 | €51,299 | +€27,978 | +120.0% |
| Recurring financial income | 75 | €23,322 | €51,299 | +€27,978 | +120.0% |
| Financial charges | 65/66B | €759 | €200 | -€560 | -73.7% |
| Recurring financial charges | 65 | €759 | €200 | -€560 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,029 | -€18,462 | -€13,433 | -267.1% |
| Profit (loss) for the period | 9904 | -€5,029 | -€18,462 | -€13,433 | -267.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,029 | -€18,462 | -€13,433 | -267.1% |
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 11 October 2026 via checked.be.