AGRARIUS: 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.
AGRARIUS
Largest movements
- Tangible fixed assets -€37,290
down €37,290 (-7.3%), from €512,713 to €475,423
- Stocks and contracts +€22,096
up €22,096 (+39.8%), from €55,466 to €77,562
- Cash +€16,893
up €16,893 (+591%), from €2,860 to €19,754
mainly Depreciation (+€52,811) and Net result for the year (+€21,789)
- Profit (loss) carried forward +€21,789
up €21,789 (+79.3%), from -€27,467 to -€5,679
- Debts after one year -€14,043
down €14,043 (-2.9%), from €490,075 to €476,032
of which Financial debts: -€28,860
- Gross operating margin +€42,621
up €42,621 (+90.7%), from €47,012 to €89,633
- Financial charges -€3,224
down €3,224 (-18.8%), from €17,175 to €13,952
- Financial income -€2,037
down €2,037 (-93.9%), from €2,168 to €131
- Depreciation +€2,024
up €2,024 (+4.0%), from €50,787 to €52,811
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 | €582,334 | €590,002 | +€7,668 | +1.3% |
| Fixed assets | 21/28 | €512,713 | €475,423 | -€37,290 | -7.3% |
| Tangible fixed assets | 22/27 | €512,713 | €475,423 | -€37,290 | -7.3% |
| Land and buildings | 22 | €414,429 | €401,954 | -€12,475 | -3.0% |
| Plant, machinery and equipment | 23 | €55,759 | €39,368 | -€16,391 | -29.4% |
| Furniture and vehicles | 24 | €42,525 | €34,100 | -€8,425 | -19.8% |
| Current assets | 29/58 | €69,621 | €114,580 | +€44,958 | +64.6% |
| Stocks and contracts in progress | 3 | €55,466 | €77,562 | +€22,096 | +39.8% |
| Stocks | 30/36 | €55,466 | €77,562 | +€22,096 | +39.8% |
| Amounts receivable within one year | 40/41 | €6,025 | €9,632 | +€3,608 | +59.9% |
| Trade receivables | 40 | €6,025 | €9,632 | +€3,608 | +59.9% |
| Cash at bank and in hand | 54/58 | €2,860 | €19,754 | +€16,893 | +591% |
| Deferred charges and accrued income | 490/1 | €5,270 | €7,631 | +€2,361 | +44.8% |
| Total equity and liabilities | 10/49 | €582,334 | €590,002 | +€7,668 | +1.3% |
| Equity | 10/15 | €56,844 | €78,633 | +€21,789 | +38.3% |
| Contributions | 10/11 | €58,600 | €58,600 | = | 0.0% |
| Reserves | 13 | €25,712 | €25,712 | = | 0.0% |
| Distributable reserves | 133 | €25,712 | €25,712 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,467 | -€5,679 | +€21,789 | +79.3% |
| Amounts payable | 17/49 | €525,490 | €511,369 | -€14,121 | -2.7% |
| Amounts payable after more than one year | 17 | €490,075 | €476,032 | -€14,043 | -2.9% |
| Financial debts | 170/4 | €276,253 | €247,393 | -€28,860 | -10.4% |
| Other amounts payable | 178/9 | €213,821 | €228,639 | +€14,817 | +6.9% |
| Amounts payable within one year | 42/48 | €33,415 | €33,337 | -€78 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €27,901 | €28,860 | +€959 | +3.4% |
| Trade debts | 44 | €1,431 | €1,345 | -€86 | -6.0% |
| Suppliers | 440/4 | €1,431 | €1,345 | -€86 | -6.0% |
| Taxes, remuneration and social security | 45 | €4,083 | €3,132 | -€950 | -23.3% |
| Taxes | 450/3 | €4,083 | €3,132 | -€950 | -23.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | -€617 | €0 | +€617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,787 | €52,811 | +€2,024 | +4.0% |
| Other operating charges | 640/8 | €1,050 | €1,213 | +€163 | +15.5% |
| Gross operating margin | 9900 | €47,012 | €89,633 | +€42,621 | +90.7% |
| Operating profit (loss) | 9901 | -€4,209 | €35,609 | +€39,818 | |
| Financial income | 75/76B | €2,168 | €131 | -€2,037 | -93.9% |
| Recurring financial income | 75 | €2,168 | €131 | -€2,037 | -93.9% |
| Financial charges | 65/66B | €17,175 | €13,952 | -€3,224 | -18.8% |
| Recurring financial charges | 65 | €17,175 | €13,952 | -€3,224 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,215 | €21,789 | +€41,004 | |
| Profit (loss) for the period | 9904 | -€19,215 | €21,789 | +€41,004 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,215 | €21,789 | +€41,004 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.