Agri 360: 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.
Agri 360
Largest movements
- Tangible fixed assets +€106,728
up €106,728 (+29.6%), from €360,435 to €467,163
of which Plant, machinery and equipment: +€119,559
- Cash +€7,687
up €7,687 (+274%), from €2,801 to €10,489
mainly Debts after one year (+€66,957) and Depreciation (+€65,555)
- Debts after one year +€66,957
up €66,957 (+63.4%), from €105,555 to €172,512
- Reserves +€18,479
up €18,479 (+56.9%), from €32,450 to €50,929
- Other debts +€10,843
up €10,843 (+5.8%), from €186,194 to €197,038
- Current portion of long-term debt +€9,829
up €9,829 (+19.0%), from €51,786 to €61,615
- Gross operating margin +€30,915
up €30,915 (+28.9%), from €107,087 to €138,002
- Depreciation +€10,354
up €10,354 (+18.8%), from €55,201 to €65,555
- Taxes +€4,829
up €4,829 (+190%), from €2,546 to €7,376
- Staff costs +€4,623
up €4,623 (+12.9%), from €35,916 to €40,539
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 | €384,390 | €495,532 | +€111,142 | +28.9% |
| Fixed assets | 21/28 | €360,435 | €467,163 | +€106,728 | +29.6% |
| Tangible fixed assets | 22/27 | €360,435 | €467,163 | +€106,728 | +29.6% |
| Land and buildings | 22 | €51,441 | €42,470 | -€8,972 | -17.4% |
| Plant, machinery and equipment | 23 | €297,743 | €417,302 | +€119,559 | +40.2% |
| Furniture and vehicles | 24 | €11,251 | €7,392 | -€3,860 | -34.3% |
| Current assets | 29/58 | €23,954 | €28,369 | +€4,414 | +18.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €20,002 | €16,823 | -€3,179 | -15.9% |
| Trade receivables | 40 | €17,784 | €5,693 | -€12,091 | -68.0% |
| Other amounts receivable | 41 | €2,218 | €11,130 | +€8,912 | +402% |
| Cash at bank and in hand | 54/58 | €2,801 | €10,489 | +€7,687 | +274% |
| Deferred charges and accrued income | 490/1 | €1,151 | €1,057 | -€94 | -8.2% |
| Total equity and liabilities | 10/49 | €384,390 | €495,532 | +€111,142 | +28.9% |
| Equity | 10/15 | €32,450 | €50,929 | +€18,479 | +56.9% |
| Reserves | 13 | €32,450 | €50,929 | +€18,479 | +56.9% |
| Distributable reserves | 133 | €32,450 | €50,929 | +€18,479 | +56.9% |
| Amounts payable | 17/49 | €351,940 | €444,603 | +€92,663 | +26.3% |
| Amounts payable after more than one year | 17 | €105,555 | €172,512 | +€66,957 | +63.4% |
| Financial debts | 170/4 | €105,555 | €172,512 | +€66,957 | +63.4% |
| Amounts payable within one year | 42/48 | €246,384 | €272,091 | +€25,707 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €51,786 | €61,615 | +€9,829 | +19.0% |
| Trade debts | 44 | €2,433 | €3,084 | +€651 | +26.8% |
| Suppliers | 440/4 | €2,433 | €3,084 | +€651 | +26.8% |
| Taxes, remuneration and social security | 45 | €5,971 | €10,354 | +€4,383 | +73.4% |
| Remuneration and social security | 454/9 | €5,971 | €10,354 | +€4,383 | +73.4% |
| Other amounts payable | 47/48 | €186,194 | €197,038 | +€10,843 | +5.8% |
| Remuneration, social security and pensions | 62 | €35,916 | €40,539 | +€4,623 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,201 | €65,555 | +€10,354 | +18.8% |
| Other operating charges | 640/8 | €851 | €747 | -€104 | -12.3% |
| Gross operating margin | 9900 | €107,087 | €138,002 | +€30,915 | +28.9% |
| Operating profit (loss) | 9901 | €15,119 | €31,161 | +€16,042 | +106% |
| Financial income | 75/76B | €186 | €195 | +€10 | +5.2% |
| Recurring financial income | 75 | €186 | €195 | +€10 | +5.2% |
| Financial charges | 65/66B | €4,678 | €5,502 | +€824 | +17.6% |
| Recurring financial charges | 65 | €4,678 | €5,502 | +€824 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €10,626 | €25,854 | +€15,228 | +143% |
| Income taxes | 67/77 | €2,546 | €7,376 | +€4,829 | +190% |
| Profit (loss) for the period | 9904 | €8,080 | €18,479 | +€10,399 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €8,080 | €18,479 | +€10,399 | +129% |
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 21 October 2026 via checked.be.