AGRAFRESH: 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.
What changed
AGRAFRESH
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€821,746
2024 · €795,154+€26,592
Equity
€3.0m
2024 · €2.6m+€421,746
Cash
€2.2m
2024 · €1.6m+€641,502
Balance sheet total
€18.8m
2024 · €16.5m+€2.3m
Largest movements
Assets
- Tangible fixed assets +€740,056
up €740,056 (+17.2%), from €4.3m to €5.0m
of which Plant, machinery and equipment: +€676,222
- Cash +€641,502
up €641,502 (+40.1%), from €1.6m to €2.2m
mainly Trade debts (+€1.8m) and Net result for the year (+€821,746)
- Receivables within one year +€466,727
up €466,727 (+5.5%), from €8.5m to €9.0m
of which Trade receivables: +€243,290
- Stocks and contracts +€385,550
up €385,550 (+28.4%), from €1.4m to €1.7m
Equity and liabilities
- Trade debts +€1.8m
up €1.8m (+25.6%), from €6.9m to €8.7m
- Reserves +€421,746
up €421,746 (+17.3%), from €2.4m to €2.9m
of which Distributable reserves: +€421,746
- Debts after one year +€229,236
up €229,236 (+9.1%), from €2.5m to €2.8m
of which Other amounts payable: +€318,193
Income statement
- Turnover +€6.0m
up €6.0m (+19.6%), from €30.8m to €36.8m
- Goods and materials +€3.0m
up €3.0m (+22.7%), from €13.2m to €16.2m
of which Purchases: +€3.0m
- Services and other goods +€2.5m
up €2.5m (+18.7%), from €13.6m to €16.2m
- Staff costs +€570,093
up €570,093 (+22.0%), from €2.6m to €3.2m
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
€795,154
Turnover
+€6.0m
Other operating income
+€34,348
Goods and materials
-€3.0m
Services and other goods
-€2.5m
Staff costs
-€570,093
Depreciation
-€115,805
Write-downs
-€3,154
Provisions
+€82,167
Other operating charges
-€3,733
Other operating items
+€78,512
Financial income
-€7,640
Financial charges
+€23,843
Taxes
+€10,757
Result 2025
€821,746
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
+€2.4m
Investment
-€1.5m
Financing
-€224,366
Cash 2024
€1.6m
From operations (derived)
+€2.4m
Net result for the year
+€821,746
Depreciation
+€751,471
Stocks and contracts
-€385,550
Receivables within one year
-€466,727
Deferred charges and accrued income
-€107,262
Provisions
-€32,167
Trade debts
+€1.8m
Tax, wage and social debts
+€128,113
Other debts
-€2,443
Accrued charges and deferred income
-€113,966
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
-€224,366
Debts after one year
+€229,236
Current portion of long-term debt
-€22,626
Short-term financial debts
-€30,976
Contributions, distributions and other
-€400,000
Cash 2025
€2.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,499,100 | €18,843,658 | +€2.3m | +14.2% |
| Fixed assets | 21/28 | €4,829,361 | €5,572,878 | +€743,517 | +15.4% |
| Intangible fixed assets | 21 | €531,798 | €535,259 | +€3,461 | +0.7% |
| Tangible fixed assets | 22/27 | €4,297,563 | €5,037,619 | +€740,056 | +17.2% |
| Land and buildings | 22 | €441,675 | €485,947 | +€44,272 | +10.0% |
| Plant, machinery and equipment | 23 | €3,626,452 | €4,302,674 | +€676,222 | +18.6% |
| Furniture and vehicles | 24 | €179,219 | €211,594 | +€32,375 | +18.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €50,217 | €37,404 | -€12,813 | -25.5% |
| Current assets | 29/58 | €11,669,739 | €13,270,780 | +€1.6m | +13.7% |
| Stocks and contracts in progress | 3 | €1,359,751 | €1,745,301 | +€385,550 | +28.4% |
| Stocks | 30/36 | €1,359,751 | €1,745,301 | +€385,550 | +28.4% |
| Raw materials and consumables | 30/31 | €893,161 | €1,039,556 | +€146,395 | +16.4% |
| Finished goods | 33 | €466,590 | €705,745 | +€239,155 | +51.3% |
| Amounts receivable within one year | 40/41 | €8,532,942 | €8,999,669 | +€466,727 | +5.5% |
| Trade receivables | 40 | €4,939,739 | €5,183,029 | +€243,290 | +4.9% |
| Other amounts receivable | 41 | €3,593,203 | €3,816,639 | +€223,436 | +6.2% |
| Cash at bank and in hand | 54/58 | €1,598,153 | €2,239,655 | +€641,502 | +40.1% |
| Deferred charges and accrued income | 490/1 | €178,894 | €286,156 | +€107,262 | +60.0% |
| Total equity and liabilities | 10/49 | €16,499,100 | €18,843,658 | +€2.3m | +14.2% |
| Equity | 10/15 | €2,595,628 | €3,017,374 | +€421,746 | +16.2% |
| Contributions | 10/11 | €159,000 | €159,000 | = | 0.0% |
| Reserves | 13 | €2,436,628 | €2,858,374 | +€421,746 | +17.3% |
| Non-distributable reserves | 130/1 | €15,900 | €15,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,900 | €15,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €203,750 | €203,750 | = | 0.0% |
| Distributable reserves | 133 | €2,216,978 | €2,638,724 | +€421,746 | +19.0% |
| Provisions and deferred taxes | 16 | €50,000 | €17,833 | -€32,167 | -64.3% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €17,833 | -€32,167 | -64.3% |
| Other liabilities and charges | 164/5 | €50,000 | €17,833 | -€32,167 | -64.3% |
| Amounts payable | 17/49 | €13,853,472 | €15,808,451 | +€2.0m | +14.1% |
| Amounts payable after more than one year | 17 | €2,521,409 | €2,750,645 | +€229,236 | +9.1% |
| Financial debts | 170/4 | €212,252 | €123,294 | -€88,957 | -41.9% |
| Credit institutions | 173 | €212,252 | €123,294 | -€88,957 | -41.9% |
| Other amounts payable | 178/9 | €2,309,158 | €2,627,351 | +€318,193 | +13.8% |
| Amounts payable within one year | 42/48 | €11,082,017 | €12,921,726 | +€1.8m | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €111,583 | €88,957 | -€22,626 | -20.3% |
| Financial debts | 43 | €3,249,140 | €3,218,164 | -€30,976 | -1.0% |
| Credit institutions | 430/8 | €3,249,140 | €3,218,164 | -€30,976 | -1.0% |
| Trade debts | 44 | €6,917,932 | €8,685,572 | +€1.8m | +25.6% |
| Suppliers | 440/4 | €6,917,932 | €8,685,572 | +€1.8m | +25.6% |
| Taxes, remuneration and social security | 45 | €384,988 | €513,101 | +€128,113 | +33.3% |
| Taxes | 450/3 | €84,138 | €38,736 | -€45,403 | -54.0% |
| Remuneration and social security | 454/9 | €300,849 | €474,365 | +€173,516 | +57.7% |
| Other amounts payable | 47/48 | €418,374 | €415,931 | -€2,443 | -0.6% |
| Accrued charges and deferred income | 492/3 | €250,045 | €136,079 | -€113,966 | -45.6% |
| Operating income | 70/76A | €31,131,503 | €37,358,135 | +€6.2m | +20.0% |
| Turnover | 70 | €30,761,691 | €36,796,375 | +€6.0m | +19.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €89,119 | €239,155 | +€150,036 | +168.4% |
| Own construction capitalised | 72 | €102,214 | €109,779 | +€7,565 | +7.4% |
| Other operating income | 74 | €178,478 | €212,826 | +€34,348 | +19.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €30,152,137 | €36,379,136 | +€6.2m | +20.7% |
| Goods for resale, raw materials and consumables | 60 | €13,190,626 | €16,182,317 | +€3.0m | +22.7% |
| Purchases | 600/8 | €13,326,727 | €16,328,712 | +€3.0m | +22.5% |
| Change in stocks: decrease (increase) | 609 | -€136,101 | -€146,395 | -€10,295 | -7.6% |
| Services and other goods | 61 | €13,632,120 | €16,177,723 | +€2.5m | +18.7% |
| Remuneration, social security and pensions | 62 | €2,596,326 | €3,166,419 | +€570,093 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €635,666 | €751,471 | +€115,805 | +18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,154 | €0 | +€3,154 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €50,000 | -€32,167 | -€82,167 | |
| Other operating charges | 640/8 | €19,900 | €23,633 | +€3,733 | +18.8% |
| Non-recurring operating charges | 66A | €30,651 | €109,740 | +€79,088 | +258.0% |
| Operating profit (loss) | 9901 | €979,366 | €978,999 | -€368 | 0.0% |
| Financial income | 75/76B | €37,921 | €30,280 | -€7,640 | -20.1% |
| Recurring financial income | 75 | €37,921 | €30,280 | -€7,640 | -20.1% |
| Income from current assets | 751 | €12,672 | €14,922 | +€2,250 | +17.8% |
| Other financial income | 752/9 | €25,249 | €15,358 | -€9,891 | -39.2% |
| Financial charges | 65/66B | €168,833 | €144,991 | -€23,843 | -14.1% |
| Recurring financial charges | 65 | €168,833 | €144,991 | -€23,843 | -14.1% |
| Debt charges | 650 | €33,830 | €28,395 | -€5,435 | -16.1% |
| Other financial charges | 652/9 | €135,003 | €116,596 | -€18,408 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €848,454 | €864,289 | +€15,835 | +1.9% |
| Income taxes | 67/77 | €53,300 | €42,543 | -€10,757 | -20.2% |
| Taxes | 670/3 | €53,300 | €46,112 | -€7,188 | -13.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €3,569 | +€3,569 | |
| Profit (loss) for the period | 9904 | €795,154 | €821,746 | +€26,592 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €795,154 | €821,746 | +€26,592 | +3.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.