AGRA-TEAM: what changed
Two fiscal 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-TEAM
Largest movements
- Tangible fixed assets +€84,660
up €84,660 (+59.9%), from €141,430 to €226,089
of which Plant, machinery and equipment: +€96,895
- Receivables within one year +€16,409
up €16,409 (+162.8%), from €10,077 to €26,486
of which Trade receivables: +€16,436
- Debts after one year +€157,316
up €157,316 (+95.4%), from €164,975 to €322,291
of which Other amounts payable: +€175,145
- Profit (loss) carried forward -€56,663
down €56,663 (-72.9%), from -€77,778 to -€134,441
- Advances received -€7,034
no longer reported in 2024 (was €7,034)
- Trade debts +€6,194
up €6,194 (+28.7%), from €21,557 to €27,751
- Purchases and services +€64,958
up €64,958 (+114.6%), from €56,693 to €121,650
- Gross operating margin -€49,505
down €49,505 (-98.5%), from €50,243 to €738
- Turnover +€32,907
up €32,907 (+36.9%), from €89,267 to €122,174
- Depreciation +€14,730
up €14,730 (+39.7%), from €37,132 to €51,862
- Financial charges +€2,562
up €2,562 (+123.5%), from €2,075 to €4,637
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,669 | €252,726 | +€100,056 | +65.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €141,430 | €226,089 | +€84,660 | +59.9% |
| Tangible fixed assets | 22/27 | €141,430 | €226,089 | +€84,660 | +59.9% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €116,007 | €212,902 | +€96,895 | +83.5% |
| Furniture and vehicles | 24 | €25,423 | €13,188 | -€12,235 | -48.1% |
| Current assets | 29/58 | €11,240 | €26,636 | +€15,396 | +137.0% |
| Amounts receivable within one year | 40/41 | €10,077 | €26,486 | +€16,409 | +162.8% |
| Trade receivables | 40 | €681 | €17,117 | +€16,436 | +2413.3% |
| Other amounts receivable | 41 | €9,396 | €9,369 | -€27 | -0.3% |
| Cash at bank and in hand | 54/58 | €1,163 | €151 | -€1,013 | -87.1% |
| Total equity and liabilities | 10/49 | €152,669 | €252,726 | +€100,056 | +65.5% |
| Equity | 10/15 | -€59,186 | -€115,849 | -€56,663 | -95.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,778 | -€134,441 | -€56,663 | -72.9% |
| Amounts payable | 17/49 | €211,855 | €368,575 | +€156,719 | +74.0% |
| Amounts payable after more than one year | 17 | €164,975 | €322,291 | +€157,316 | +95.4% |
| Financial debts | 170/4 | €98,818 | €80,990 | -€17,829 | -18.0% |
| Other amounts payable | 178/9 | €66,156 | €241,301 | +€175,145 | +264.7% |
| Amounts payable within one year | 42/48 | €46,881 | €46,043 | -€837 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €18,290 | €18,281 | -€9 | 0.0% |
| Trade debts | 44 | €21,557 | €27,751 | +€6,194 | +28.7% |
| Suppliers | 440/4 | €21,557 | €27,751 | +€6,194 | +28.7% |
| Advances received on contracts in progress | 46 | €7,034 | - | -€7,034 | |
| Taxes, remuneration and social security | 45 | €0 | €11 | +€11 | |
| Taxes | 450/3 | €0 | €11 | +€11 | |
| Accrued charges and deferred income | 492/3 | - | €241 | +€241 | |
| Turnover | 70 | €89,267 | €122,174 | +€32,907 | +36.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,693 | €121,650 | +€64,958 | +114.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,132 | €51,862 | +€14,730 | +39.7% |
| Other operating charges | 640/8 | €231 | €1,022 | +€791 | +341.7% |
| Gross operating margin | 9900 | €50,243 | €738 | -€49,505 | -98.5% |
| Operating profit (loss) | 9901 | €12,879 | -€52,146 | -€65,026 | |
| Financial income | 75/76B | €10 | €120 | +€110 | +1102.7% |
| Recurring financial income | 75 | €10 | €120 | +€110 | +1102.7% |
| Financial charges | 65/66B | €2,075 | €4,637 | +€2,562 | +123.5% |
| Recurring financial charges | 65 | €2,075 | €4,637 | +€2,562 | +123.5% |
| Profit (loss) for the period before taxes | 9903 | €10,814 | -€56,663 | -€67,477 | |
| Profit (loss) for the period | 9904 | €10,814 | -€56,663 | -€67,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,814 | -€56,663 | -€67,477 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.