AGRANEXT: 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.
AGRANEXT
Largest movements
- Cash +€44,140
up €44,140 (+16.3%), from €271,445 to €315,585
mainly Net result for the year (+€67,498) and Other debts (+€54,261)
- Receivables within one year +€32,437
up €32,437 (+92.4%), from €35,088 to €67,525
of which Trade receivables: +€48,664
- Deferred charges and accrued income -€24,140
down €24,140 (-64.7%), from €37,291 to €13,151
- Tangible fixed assets -€16,283
down €16,283 (-18.5%), from €88,083 to €71,800
of which Other tangible fixed assets: -€20,012
- Other debts +€54,261
up €54,261 (+339.1%), from €16,000 to €70,261
- Reserves -€13,000
down €13,000 (-3.6%), from €359,200 to €346,200
- Tax, wage and social debts -€10,325
down €10,325 (-29.0%), from €35,609 to €25,284
of which Remuneration and social security: -€19,111
- Trade debts +€7,631
up €7,631 (+422.8%), from €1,805 to €9,436
- Gross operating margin -€85,650
down €85,650 (-35.0%), from €244,887 to €159,237
- Staff costs -€38,447
down €38,447 (-52.0%), from €73,997 to €35,549
- Taxes -€14,211
down €14,211 (-34.5%), from €41,244 to €27,033
- Write-downs -€7,500
down €7,500 (-100.0%), from €7,500 to €0
- Other operating charges +€7,204
up €7,204 (+636.0%), from €1,133 to €8,337
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 | €431,908 | €468,062 | +€36,154 | +8.4% |
| Fixed assets | 21/28 | €88,083 | €71,800 | -€16,283 | -18.5% |
| Tangible fixed assets | 22/27 | €88,083 | €71,800 | -€16,283 | -18.5% |
| Plant, machinery and equipment | 23 | - | €857 | +€857 | |
| Furniture and vehicles | 24 | €1,976 | €4,848 | +€2,871 | +145.3% |
| Other tangible fixed assets | 26 | €86,107 | €66,095 | -€20,012 | -23.2% |
| Current assets | 29/58 | €343,824 | €396,262 | +€52,437 | +15.3% |
| Amounts receivable within one year | 40/41 | €35,088 | €67,525 | +€32,437 | +92.4% |
| Trade receivables | 40 | €8,074 | €56,738 | +€48,664 | +602.8% |
| Other amounts receivable | 41 | €27,014 | €10,788 | -€16,227 | -60.1% |
| Cash at bank and in hand | 54/58 | €271,445 | €315,585 | +€44,140 | +16.3% |
| Deferred charges and accrued income | 490/1 | €37,291 | €13,151 | -€24,140 | -64.7% |
| Total equity and liabilities | 10/49 | €431,908 | €468,062 | +€36,154 | +8.4% |
| Equity | 10/15 | €375,062 | €361,200 | -€13,862 | -3.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €359,200 | €346,200 | -€13,000 | -3.6% |
| Distributable reserves | 133 | €359,200 | €346,200 | -€13,000 | -3.6% |
| Profit (loss) carried forward | 14 | €862 | €0 | -€862 | -100.0% |
| Amounts payable | 17/49 | €56,846 | €106,862 | +€50,016 | +88.0% |
| Amounts payable within one year | 42/48 | €53,414 | €104,981 | +€51,567 | +96.5% |
| Trade debts | 44 | €1,805 | €9,436 | +€7,631 | +422.8% |
| Suppliers | 440/4 | €1,805 | €9,436 | +€7,631 | +422.8% |
| Taxes, remuneration and social security | 45 | €35,609 | €25,284 | -€10,325 | -29.0% |
| Taxes | 450/3 | €16,499 | €25,284 | +€8,785 | +53.2% |
| Remuneration and social security | 454/9 | €19,111 | €0 | -€19,111 | -100.0% |
| Other amounts payable | 47/48 | €16,000 | €70,261 | +€54,261 | +339.1% |
| Accrued charges and deferred income | 492/3 | €3,432 | €1,880 | -€1,551 | -45.2% |
| Remuneration, social security and pensions | 62 | €73,997 | €35,549 | -€38,447 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,657 | €22,287 | +€3,630 | +19.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,500 | €0 | -€7,500 | -100.0% |
| Other operating charges | 640/8 | €1,133 | €8,337 | +€7,204 | +636.0% |
| Gross operating margin | 9900 | €244,887 | €159,237 | -€85,650 | -35.0% |
| Operating profit (loss) | 9901 | €143,601 | €93,063 | -€50,538 | -35.2% |
| Financial income | 75/76B | €7,174 | €3,003 | -€4,171 | -58.1% |
| Recurring financial income | 75 | €7,174 | €3,003 | -€4,171 | -58.1% |
| Financial charges | 65/66B | €558 | €1,535 | +€978 | +175.3% |
| Recurring financial charges | 65 | €558 | €1,535 | +€978 | +175.3% |
| Profit (loss) for the period before taxes | 9903 | €150,217 | €94,531 | -€55,686 | -37.1% |
| Income taxes | 67/77 | €41,244 | €27,033 | -€14,211 | -34.5% |
| Profit (loss) for the period | 9904 | €108,973 | €67,498 | -€41,475 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €108,973 | €67,498 | -€41,475 | -38.1% |
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 7 October 2026 via checked.be.