AGRALIM: 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.
AGRALIM
Largest movements
- Receivables after one year -€22,135
down €22,135 (-32.6%), from €67,951 to €45,816
- Receivables within one year +€5,284
up €5,284 (+10.6%), from €49,933 to €55,217
of which Other amounts receivable: +€6,338
- Cash +€3,813
up €3,813 (+192%), from €1,984 to €5,797
mainly Receivables after one year (+€22,135) and Net result for the year (+€11,532)
- Other debts -€23,300
no longer reported in 2025 (was €23,300)
- Reserves +€11,532
up €11,532 (+24.6%), from €46,867 to €58,399
of which Distributable reserves: +€11,532
- Tax, wage and social debts -€4,389
down €4,389 (-46.3%), from €9,486 to €5,097
- Trade debts +€3,509
up €3,509 (+49.1%), from €7,148 to €10,656
- Gross operating margin +€11,761
up €11,761 (+129%), from €9,137 to €20,898
- Financial income -€2,878
down €2,878 (-100.0%), from €2,878 to €0
- Other operating charges +€2,407
up €2,407 (+81,870%), from €3 to €2,410
- Financial charges +€1,961
up €1,961 (+2,277%), from €86 to €2,047
- Taxes +€793
up €793 (+19.3%), from €4,116 to €4,909
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 | €120,243 | €107,595 | -€12,649 | -10.5% |
| Fixed assets | 21/28 | €375 | €375 | = | 0.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €119,868 | €107,220 | -€12,649 | -10.6% |
| Amounts receivable after more than one year | 29 | €67,951 | €45,816 | -€22,135 | -32.6% |
| Other amounts receivable | 291 | €67,951 | €45,816 | -€22,135 | -32.6% |
| Amounts receivable within one year | 40/41 | €49,933 | €55,217 | +€5,284 | +10.6% |
| Trade receivables | 40 | €29,603 | €28,549 | -€1,054 | -3.6% |
| Other amounts receivable | 41 | €20,330 | €26,668 | +€6,338 | +31.2% |
| Cash at bank and in hand | 54/58 | €1,984 | €5,797 | +€3,813 | +192% |
| Deferred charges and accrued income | 490/1 | - | €390 | +€390 | |
| Total equity and liabilities | 10/49 | €120,243 | €107,595 | -€12,649 | -10.5% |
| Equity | 10/15 | €80,309 | €91,841 | +€11,532 | +14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,867 | €58,399 | +€11,532 | +24.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,007 | €56,539 | +€11,532 | +25.6% |
| Profit (loss) carried forward | 14 | €27,243 | €27,243 | = | 0.0% |
| Amounts payable | 17/49 | €39,934 | €15,754 | -€24,180 | -60.6% |
| Amounts payable within one year | 42/48 | €39,934 | €15,754 | -€24,180 | -60.6% |
| Trade debts | 44 | €7,148 | €10,656 | +€3,509 | +49.1% |
| Suppliers | 440/4 | €7,148 | €10,656 | +€3,509 | +49.1% |
| Taxes, remuneration and social security | 45 | €9,486 | €5,097 | -€4,389 | -46.3% |
| Taxes | 450/3 | €9,486 | €5,097 | -€4,389 | -46.3% |
| Other amounts payable | 47/48 | €23,300 | - | -€23,300 | |
| Other operating charges | 640/8 | €3 | €2,410 | +€2,407 | +81,870% |
| Gross operating margin | 9900 | €9,137 | €20,898 | +€11,761 | +129% |
| Operating profit (loss) | 9901 | €9,134 | €18,488 | +€9,354 | +102% |
| Financial income | 75/76B | €2,878 | €0 | -€2,878 | -100.0% |
| Recurring financial income | 75 | €2,878 | €0 | -€2,878 | -100.0% |
| Financial charges | 65/66B | €86 | €2,047 | +€1,961 | +2,277% |
| Recurring financial charges | 65 | €86 | €2,047 | +€1,961 | +2,277% |
| Profit (loss) for the period before taxes | 9903 | €11,926 | €16,440 | +€4,515 | +37.9% |
| Income taxes | 67/77 | €4,116 | €4,909 | +€793 | +19.3% |
| Profit (loss) for the period | 9904 | €7,810 | €11,532 | +€3,722 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,810 | €11,532 | +€3,722 | +47.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.