AGRAKAS: 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.
AGRAKAS
Largest movements
- Receivables within one year +€85,117
up €85,117 (+28.1%), from €303,065 to €388,181
of which Other amounts receivable: +€63,189
- Trade debts +€84,080
up €84,080 (+29.7%), from €282,904 to €366,983
- Other debts +€55,141
up €55,141 (+37.9%), from €145,437 to €200,578
- Profit (loss) carried forward -€50,031
down €50,031 (-11.2%), from -€446,951 to -€496,982
- Gross operating margin +€22,905
up €22,905 (+52.3%), from €43,767 to €66,672
- Financial charges -€1,461
down €1,461 (-2.1%), from €71,130 to €69,669
- Other operating charges -€919
no longer reported in 2025 (was €919)
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.
Derived cash bridge
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 | €4,900,121 | €4,967,001 | +€66,880 | +1.4% |
| Fixed assets | 21/28 | €4,595,513 | €4,570,078 | -€25,435 | -0.6% |
| Tangible fixed assets | 22/27 | €4,595,336 | €4,569,901 | -€25,435 | -0.6% |
| Land and buildings | 22 | €4,595,336 | €4,569,901 | -€25,435 | -0.6% |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €304,608 | €396,924 | +€92,315 | +30.3% |
| Amounts receivable within one year | 40/41 | €303,065 | €388,181 | +€85,117 | +28.1% |
| Trade receivables | 40 | €99,207 | €121,134 | +€21,927 | +22.1% |
| Other amounts receivable | 41 | €203,858 | €267,047 | +€63,189 | +31.0% |
| Cash at bank and in hand | 54/58 | €769 | €7,930 | +€7,161 | +931% |
| Deferred charges and accrued income | 490/1 | €775 | €812 | +€37 | +4.8% |
| Total equity and liabilities | 10/49 | €4,900,121 | €4,967,001 | +€66,880 | +1.4% |
| Equity | 10/15 | €2,525,899 | €2,475,868 | -€50,031 | -2.0% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Contributions outside capital | 11 | €62,500 | €62,500 | = | 0.0% |
| Other | 1109/19 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | €2,910,350 | €2,910,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€446,951 | -€496,982 | -€50,031 | -11.2% |
| Amounts payable | 17/49 | €2,374,222 | €2,491,133 | +€116,911 | +4.9% |
| Amounts payable after more than one year | 17 | €1,430,136 | €1,406,136 | -€23,999 | -1.7% |
| Financial debts | 170/4 | €1,430,136 | €1,406,136 | -€23,999 | -1.7% |
| Amounts payable within one year | 42/48 | €944,086 | €1,084,997 | +€140,910 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €42,496 | €46,353 | +€3,856 | +9.1% |
| Financial debts | 43 | €471,083 | €471,083 | = | 0.0% |
| Credit institutions | 430/8 | €471,083 | €471,083 | = | 0.0% |
| Trade debts | 44 | €282,904 | €366,983 | +€84,080 | +29.7% |
| Suppliers | 440/4 | €282,904 | €366,983 | +€84,080 | +29.7% |
| Taxes, remuneration and social security | 45 | €2,167 | - | -€2,167 | |
| Taxes | 450/3 | €2,167 | - | -€2,167 | |
| Other amounts payable | 47/48 | €145,437 | €200,578 | +€55,141 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,380 | €47,034 | +€655 | +1.4% |
| Other operating charges | 640/8 | €919 | - | -€919 | |
| Gross operating margin | 9900 | €43,767 | €66,672 | +€22,905 | +52.3% |
| Operating profit (loss) | 9901 | -€3,532 | €19,638 | +€23,170 | |
| Financial charges | 65/66B | €71,130 | €69,669 | -€1,461 | -2.1% |
| Recurring financial charges | 65 | €71,130 | €69,669 | -€1,461 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€74,662 | -€50,031 | +€24,631 | +33.0% |
| Profit (loss) for the period | 9904 | -€74,662 | -€50,031 | +€24,631 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,662 | -€50,031 | +€24,631 | +33.0% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.