Agri 4 Bio: 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 4 Bio
Largest movements
- Receivables within one year +€35,371
up €35,371 (+166%), from €21,278 to €56,649
of which Trade receivables: +€34,247
- Tangible fixed assets +€17,775
up €17,775 (+16.2%), from €109,871 to €127,646
of which Plant, machinery and equipment: +€39,495
- Stocks and contracts -€5,664
down €5,664 (-67.9%), from €8,343 to €2,679
- Profit (loss) carried forward +€47,962
up €47,962 (+389%), from €12,345 to €60,307
- Debts after one year -€3,526
down €3,526 (-3.2%), from €108,732 to €105,206
- Tax, wage and social debts +€3,106
up €3,106 (+38.7%), from €8,019 to €11,125
of which Remuneration and social security: +€2,460
- Trade debts +€2,572
up €2,572 (+28.8%), from €8,934 to €11,507
- Gross operating margin +€54,640
up €54,640 (+44.4%), from €123,117 to €177,758
- Staff costs +€24,199
up €24,199 (+30.9%), from €78,200 to €102,399
- Depreciation +€2,898
up €2,898 (+12.9%), from €22,426 to €25,324
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,230 | €233,516 | +€46,285 | +24.7% |
| Fixed assets | 21/28 | €110,234 | €128,009 | +€17,775 | +16.1% |
| Tangible fixed assets | 22/27 | €109,871 | €127,646 | +€17,775 | +16.2% |
| Plant, machinery and equipment | 23 | €39,801 | €79,295 | +€39,495 | +99.2% |
| Furniture and vehicles | 24 | €27,292 | €30,153 | +€2,861 | +10.5% |
| Other tangible fixed assets | 26 | €16,889 | €18,197 | +€1,308 | +7.7% |
| Assets under construction and advance payments | 27 | €25,889 | - | -€25,889 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €76,996 | €105,507 | +€28,510 | +37.0% |
| Stocks and contracts in progress | 3 | €8,343 | €2,679 | -€5,664 | -67.9% |
| Stocks | 30/36 | €8,343 | €2,679 | -€5,664 | -67.9% |
| Amounts receivable within one year | 40/41 | €21,278 | €56,649 | +€35,371 | +166% |
| Trade receivables | 40 | €16,587 | €50,835 | +€34,247 | +206% |
| Other amounts receivable | 41 | €4,691 | €5,815 | +€1,123 | +23.9% |
| Cash at bank and in hand | 54/58 | €45,130 | €44,005 | -€1,125 | -2.5% |
| Deferred charges and accrued income | 490/1 | €2,245 | €2,174 | -€71 | -3.2% |
| Total equity and liabilities | 10/49 | €187,230 | €233,516 | +€46,285 | +24.7% |
| Equity | 10/15 | €18,545 | €66,507 | +€47,962 | +259% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,345 | €60,307 | +€47,962 | +389% |
| Amounts payable | 17/49 | €168,685 | €167,008 | -€1,677 | -1.0% |
| Amounts payable after more than one year | 17 | €108,732 | €105,206 | -€3,526 | -3.2% |
| Financial debts | 170/4 | €108,732 | €105,206 | -€3,526 | -3.2% |
| Amounts payable within one year | 42/48 | €59,953 | €61,803 | +€1,849 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €5,078 | €3,526 | -€1,552 | -30.6% |
| Trade debts | 44 | €8,934 | €11,507 | +€2,572 | +28.8% |
| Suppliers | 440/4 | €8,934 | €11,507 | +€2,572 | +28.8% |
| Taxes, remuneration and social security | 45 | €8,019 | €11,125 | +€3,106 | +38.7% |
| Taxes | 450/3 | - | €647 | +€647 | |
| Remuneration and social security | 454/9 | €8,019 | €10,478 | +€2,460 | +30.7% |
| Other amounts payable | 47/48 | €37,922 | €35,645 | -€2,277 | -6.0% |
| Remuneration, social security and pensions | 62 | €78,200 | €102,399 | +€24,199 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,426 | €25,324 | +€2,898 | +12.9% |
| Other operating charges | 640/8 | €964 | €1,141 | +€177 | +18.4% |
| Gross operating margin | 9900 | €123,117 | €177,758 | +€54,640 | +44.4% |
| Operating profit (loss) | 9901 | €21,527 | €48,894 | +€27,366 | +127% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €888 | €932 | +€44 | +5.0% |
| Recurring financial charges | 65 | €888 | €932 | +€44 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €20,640 | €47,962 | +€27,323 | +132% |
| Profit (loss) for the period | 9904 | €20,640 | €47,962 | +€27,323 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €20,640 | €47,962 | +€27,323 | +132% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.