AGRABIO: 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.
AGRABIO
Largest movements
- Receivables within one year +€149,797
up €149,797 (+17.1%), from €873,582 to €1.0m
of which Trade receivables: +€90,802
- Cash -€73,802
down €73,802 (-69.6%), from €105,979 to €32,176
mainly Net result for the year (-€177,768) and Receivables within one year (-€149,797)
- Deferred charges and accrued income +€24,602
up €24,602 (+117.1%), from €21,011 to €45,613
- Stocks and contracts +€20,126
up €20,126 (+29.6%), from €68,022 to €88,148
- Tangible fixed assets -€19,779
down €19,779 (-2.8%), from €713,956 to €694,177
of which Plant, machinery and equipment: -€28,343
- Other debts +€359,759
up €359,759 (+11.8%), from €3.0m to €3.4m
- Profit (loss) carried forward -€177,768
down €177,768 (-8.8%), from -€2.0m to -€2.2m
- Trade debts -€93,914
down €93,914 (-78.3%), from €119,902 to €25,988
- Gross operating margin +€157,277
up €157,277 (+77.6%), from €202,672 to €359,949
- Staff costs +€46,718
up €46,718 (+20.8%), from €224,657 to €271,375
- Other operating charges +€20,044
up €20,044 (+27.4%), from €73,082 to €93,126
- Depreciation +€15,339
up €15,339 (+14.4%), from €106,763 to €122,101
- Financial charges +€5,834
up €5,834 (+12.9%), from €45,281 to €51,115
of which Financial charges: +€3,137
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 | €1,785,993 | €1,890,155 | +€104,163 | +5.8% |
| Fixed assets | 21/28 | €717,311 | €700,752 | -€16,560 | -2.3% |
| Intangible fixed assets | 21 | €780 | - | -€780 | |
| Tangible fixed assets | 22/27 | €713,956 | €694,177 | -€19,779 | -2.8% |
| Land and buildings | 22 | €81,733 | €56,160 | -€25,573 | -31.3% |
| Plant, machinery and equipment | 23 | €291,709 | €263,366 | -€28,343 | -9.7% |
| Furniture and vehicles | 24 | €131,716 | €128,814 | -€2,902 | -2.2% |
| Other tangible fixed assets | 26 | €208,798 | €245,836 | +€37,038 | +17.7% |
| Financial fixed assets | 28 | €2,575 | €6,575 | +€4,000 | +155.3% |
| Current assets | 29/58 | €1,068,681 | €1,189,404 | +€120,723 | +11.3% |
| Stocks and contracts in progress | 3 | €68,022 | €88,148 | +€20,126 | +29.6% |
| Stocks | 30/36 | €68,022 | €88,148 | +€20,126 | +29.6% |
| Amounts receivable within one year | 40/41 | €873,582 | €1,023,379 | +€149,797 | +17.1% |
| Trade receivables | 40 | €193,003 | €283,804 | +€90,802 | +47.0% |
| Other amounts receivable | 41 | €680,580 | €739,575 | +€58,995 | +8.7% |
| Current investments | 50/53 | €87 | €87 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €105,979 | €32,176 | -€73,802 | -69.6% |
| Deferred charges and accrued income | 490/1 | €21,011 | €45,613 | +€24,602 | +117.1% |
| Total equity and liabilities | 10/49 | €1,785,993 | €1,890,155 | +€104,163 | +5.8% |
| Equity | 10/15 | -€1,411,184 | -€1,588,952 | -€177,768 | -12.6% |
| Contributions | 10/11 | €609,000 | €609,000 | = | 0.0% |
| Capital | 10 | €609,000 | €609,000 | = | 0.0% |
| Issued capital | 100 | €609,000 | €609,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,021,184 | -€2,198,952 | -€177,768 | -8.8% |
| Amounts payable | 17/49 | €3,197,177 | €3,479,107 | +€281,931 | +8.8% |
| Amounts payable within one year | 42/48 | €3,195,420 | €3,479,107 | +€283,687 | +8.9% |
| Trade debts | 44 | €119,902 | €25,988 | -€93,914 | -78.3% |
| Suppliers | 440/4 | €119,902 | €25,988 | -€93,914 | -78.3% |
| Advances received on contracts in progress | 46 | - | €125 | +€125 | |
| Taxes, remuneration and social security | 45 | €35,724 | €53,440 | +€17,717 | +49.6% |
| Taxes | 450/3 | €16,467 | €25,057 | +€8,590 | +52.2% |
| Remuneration and social security | 454/9 | €19,256 | €28,384 | +€9,127 | +47.4% |
| Other amounts payable | 47/48 | €3,039,794 | €3,399,554 | +€359,759 | +11.8% |
| Accrued charges and deferred income | 492/3 | €1,756 | - | -€1,756 | |
| Non-recurring operating income | 76A | €599 | €118 | -€481 | -80.3% |
| Remuneration, social security and pensions | 62 | €224,657 | €271,375 | +€46,718 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,763 | €122,101 | +€15,339 | +14.4% |
| Other operating charges | 640/8 | €73,082 | €93,126 | +€20,044 | +27.4% |
| Non-recurring operating charges | 66A | €4,760 | €0 | -€4,760 | -100.0% |
| Gross operating margin | 9900 | €202,672 | €359,949 | +€157,277 | +77.6% |
| Operating profit (loss) | 9901 | -€206,590 | -€126,653 | +€79,937 | +38.7% |
| Financial charges | 65/66B | €45,281 | €51,115 | +€5,834 | +12.9% |
| Recurring financial charges | 65 | €44,782 | €47,918 | +€3,137 | +7.0% |
| Non-recurring financial charges | 66B | €499 | €3,197 | +€2,698 | +540.5% |
| Profit (loss) for the period before taxes | 9903 | -€251,870 | -€177,768 | +€74,103 | +29.4% |
| Profit (loss) for the period | 9904 | -€251,870 | -€177,768 | +€74,103 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€251,870 | -€177,768 | +€74,103 | +29.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.